OpenAccountants

chile-iva.md436 lines17.1 KB

v20

1	---
2	name: chile-iva
3	description: Use this skill whenever asked to prepare, review, or classify transactions for a Chile IVA (Impuesto al Valor Agregado) return or advise on Chilean VAT registration, filing, and SII compliance. Trigger on phrases like "prepare IVA return Chile", "Chilean VAT", "IVA Chile", "SII", "RUT", or any Chile IVA request. ALWAYS read this skill before touching any Chile IVA work.
4	version: 2.0
5	jurisdiction: CL
6	tax_year: 2025
7	category: international
8	depends_on:
9	- vat-workflow-base
10	---
11
12	# Chile IVA (Impuesto al Valor Agregado) Skill v2.0
13
14	---
15
16	## Section 1 — Quick reference
17
18	\| Field \| Value \|
19	\|---\|---\|
20	\| Country \| Chile (República de Chile) \|
21	\| Tax \| IVA (Impuesto al Valor Agregado) \|
22	\| Currency \| CLP (Chilean Peso — $) \|
23	\| Standard rate \| 19% \|
24	\| Reduced rate \| None (Chile has a single standard rate) \|
25	\| Zero rate \| 0% (exports of goods and services) \|
26	\| Exempt \| Financial services, insurance, residential rent, healthcare, education, passenger transport (buses, metro, taxis), domestic air transport, certain cultural events \|
27	\| Registration threshold \| No threshold — any business making taxable supplies must register as contributor (contribuyente) \|
28	\| Tax authority \| SII (Servicio de Impuestos Internos) \|
29	\| Filing portal \| SII portal — https://www.sii.cl \|
30	\| Return form \| Formulario 29 (Declaración Mensual y Pago Simultáneo) \|
31	\| Filing frequency \| Monthly \|
32	\| Deadline \| 12th of the following month (electronic); varies by RUT \|
33	\| e-Invoice \| DTE (Documento Tributario Electrónico) mandatory for all contributors \|
34	\| RUT \| Rol Único Tributario — Chilean taxpayer ID (e.g., 12.345.678-9) \|
35	\| Contributor \| Open Accountants Community \|
36	\| Validated by \| Pending — requires sign-off by Chile-licensed contador auditor \|
37	\| Skill version \| 2.0 \|
38
39	### Key Formulario 29 codes
40
41	\| Code \| Meaning \|
42	\|---\|---\|
43	\| Code 502 \| Net taxable sales (base 19%) \|
44	\| Code 503 \| IVA on sales (débito fiscal) \|
45	\| Code 505 \| Export sales \|
46	\| Code 506 \| Exempt sales \|
47	\| Code 524 \| Net taxable purchases \|
48	\| Code 525 \| IVA on purchases (crédito fiscal) \|
49	\| Code 547 \| Net IVA payable (503 − 525) \|
50	\| Code 77 \| Remanente crédito fiscal (excess credit c/f) \|
51	\| Code 538 \| IVA on imports (paid at customs) \|
52
53	### Conservative defaults
54
55	\| Ambiguity \| Default \|
56	\|---\|---\|
57	\| Unknown rate on a sale \| 19% standard \|
58	\| Unknown whether exempt \| 19% until confirmed \|
59	\| Unknown whether export documentation complete \| Treat as domestic 19% \|
60	\| Unknown business-use % (vehicle, phone, home) \| 0% input credit \|
61	\| Unknown whether DTE issued \| No input credit until confirmed \|
62	\| Foreign digital service (B2B) \| 19% — non-resident digital service providers register under SII simplified scheme \|
63	\| Transport (local bus/metro) \| Exempt \|
64
65	### Red flag thresholds
66
67	\| Threshold \| Value \|
68	\|---\|---\|
69	\| HIGH single transaction \| CLP 50,000,000 \|
70	\| HIGH tax delta on single conservative default \| CLP 9,500,000 \|
71	\| MEDIUM counterparty concentration \| >40% of output or input \|
72	\| MEDIUM conservative default count \| >4 per return \|
73	\| LOW absolute net IVA position \| CLP 100,000,000 \|
74
75	---
76
77	## Section 2 — Required inputs and refusal catalogue
78
79	### Required inputs
80
81	Before starting any Chile IVA work, obtain:
82
83	1. RUT (Rol Único Tributario) and SII contributor registration (Inicio de Actividades)
84	2. Monthly bank statements in CLP (all business accounts)
85	3. DTE (Documento Tributario Electrónico) files — Facturas Electrónicas issued (XML from SII portal)
86	4. Facturas Electrónicas received from suppliers (XML or PDF with folio and SII verification)
87	5. Prior month Formulario 29 (for remanente crédito fiscal carried forward)
88	6. Import customs declarations (DUS — Declaración de Importación) for imported goods
89	7. Export documentation (DUS exportación, AWB/BL) for zero-rated exports
90
91	### Refusal catalogue
92
93	Refuse and escalate to a contador auditor for:
94	- Proporcionalidad (partial exemption) — businesses with mixed exempt/taxable supplies
95	- IVA on real estate (complex rules — IVA on first sale of construction)
96	- IVA retenciones — withholding agents in construction and other sectors
97	- Export IVA refund (recuperación de IVA exportadores) — complex SII process
98	- IVA on leasing / leaseback structures
99	- Zone franca (free trade zone — Iquique/Punta Arenas) special treatment
100	- Non-resident digital service provider registration compliance
101
102	---
103
104	## Section 3 — Supplier pattern library
105
106	### 3.1 Banking and financial services
107
108	\| Supplier \| Typical description \| IVA rate \| Input credit \|
109	\|---\|---\|---\|---\|
110	\| BancoEstado \| Bank fees, transfers \| Exempt \| No \|
111	\| Banco de Chile \| Account maintenance, credit \| Exempt \| No \|
112	\| Santander Chile \| Commercial banking \| Exempt \| No \|
113	\| BCI (Banco de Crédito e Inversiones) \| Business banking \| Exempt \| No \|
114	\| Scotiabank Chile \| Corporate banking \| Exempt \| No \|
115	\| Banco Falabella \| Consumer/retail banking \| Exempt \| No \|
116	\| Transbank \| Card processing (débito/crédito) \| 19% (service fee) \| Yes \|
117	\| GetNet Chile \| POS terminal / payment processing \| 19% \| Yes \|
118	\| Kushki \| Digital payment gateway \| 19% \| Yes \|
119	\| Mercado Pago Chile \| Payment platform \| 19% \| Yes \|
120
121	### 3.2 Electricity, gas, and utilities
122
123	\| Supplier \| Typical description \| IVA rate \| Input credit \|
124	\|---\|---\|---\|---\|
125	\| Enel Distribución Chile (formerly Chilectra) \| Electricity — Santiago Metropolitan \| 19% \| Yes (business) \|
126	\| CGE (Compañía General de Electricidad) \| Electricity — regions \| 19% \| Yes (business) \|
127	\| Engie Chile (formerly GNL Quintero) \| Natural gas distribution \| 19% \| Yes (business) \|
128	\| Metrogas (Gas Natural Fenosa) \| Piped gas — Santiago \| 19% \| Yes (business) \|
129	\| Aguas Andinas \| Water — Santiago \| 19% \| Yes (business) \|
130	\| ESVAL \| Water — Valparaíso \| 19% \| Yes \|
131
132	### 3.3 Telecommunications
133
134	\| Supplier \| Typical description \| IVA rate \| Input credit \|
135	\|---\|---\|---\|---\|
136	\| Entel Chile \| Mobile, broadband, enterprise \| 19% \| Yes (business use) \|
137	\| Movistar Chile (Telefónica) \| Mobile, fixed, ADSL \| 19% \| Yes (business use) \|
138	\| Claro Chile \| Mobile, cable TV \| 19% \| Yes (business use) \|
139	\| WOM \| Mobile — budget carrier \| 19% \| Yes \|
140	\| GTD (Grupo Teleductos) \| Fiber, enterprise connectivity \| 19% \| Yes \|
141	\| VTR \| Cable, internet, phone bundles \| 19% \| Yes \|
142
143	### 3.4 Transport and travel
144
145	\| Supplier \| Typical description \| IVA rate \| Input credit \|
146	\|---\|---\|---\|---\|
147	\| LATAM Airlines (domestic) \| Domestic flights Chile \| Exempt (domestic air) \| No \|
148	\| LATAM Airlines (international) \| International flights \| 0% (export) \| No \|
149	\| Sky Airline (domestic) \| Domestic budget \| Exempt \| No \|
150	\| Jet SMART Chile (domestic) \| Domestic \| Exempt \| No \|
151	\| EFE (Empresa de Ferrocarriles del Estado) \| Train services \| Exempt \| No \|
152	\| Metro de Santiago \| Metro tickets \| Exempt \| No \|
153	\| Buses (intercity — Tur-Bus, Pullman Bus) \| Long-distance buses \| Exempt \| No \|
154	\| Uber Chile \| Ride-hailing \| 19% \| Yes (business use) \|
155	\| Cabify Chile \| Ride-hailing \| 19% \| Yes (business use) \|
156
157	### 3.5 Fuel
158
159	\| Supplier \| Typical description \| IVA rate \| Input credit \|
160	\|---\|---\|---\|---\|
161	\| COPEC \| Fuel (petrol/diesel) \| 19% + specific impuesto \| Yes (business vehicles) \|
162	\| Enex \| Fuel stations \| 19% + specific impuesto \| Yes \|
163	\| Petrobras Chile \| Fuel \| 19% \| Yes \|
164	\| Shell Chile \| Fuel \| 19% \| Yes \|
165
166	### 3.6 Logistics and courier
167
168	\| Supplier \| Typical description \| IVA rate \| Input credit \|
169	\|---\|---\|---\|---\|
170	\| Chilexpress \| Domestic courier \| 19% \| Yes \|
171	\| StarKen \| Domestic freight \| 19% \| Yes \|
172	\| DHL Chile \| International courier \| 0% (export) / 19% (domestic) \| Yes \|
173	\| FedEx Chile \| International courier \| 0% / 19% \| Yes \|
174	\| Correos de Chile \| State postal service \| 19% \| Yes \|
175	\| Blue Express \| E-commerce delivery \| 19% \| Yes \|
176
177	### 3.7 Retail and office supplies
178
179	\| Supplier \| Typical description \| IVA rate \| Input credit \|
180	\|---\|---\|---\|---\|
181	\| Falabella (retail) \| Department store — mixed goods \| 19% \| Yes \|
182	\| Ripley \| Department store \| 19% \| Yes \|
183	\| Jumbo (Cencosud) \| Supermarket \| 19% \| Yes \|
184	\| Unimarc \| Grocery \| 19% \| Yes \|
185	\| Office Depot Chile \| Office supplies \| 19% \| Yes \|
186	\| Sodimac \| Hardware, office furniture \| 19% \| Yes \|
187
188	### 3.8 Software and digital services
189
190	\| Supplier \| Typical description \| IVA rate \| Input credit \|
191	\|---\|---\|---\|---\|
192	\| Nubox \| Cloud accounting for SMEs \| 19% \| Yes \|
193	\| Bsale \| POS and invoicing software \| 19% \| Yes \|
194	\| Defontana \| ERP — Chilean SMEs \| 19% \| Yes \|
195	\| Siigo Chile \| Accounting platform \| 19% \| Yes \|
196	\| Microsoft Chile (Azure, M365) \| Cloud — B2B \| 19% (SII simplified scheme) \| Yes \|
197	\| Google Chile (Workspace, Ads) \| Digital — B2B \| 19% (SII scheme) \| Yes \|
198	\| Zoom Chile \| Video — B2B \| 19% (SII scheme) \| Yes \|
199	\| AWS Chile \| Cloud — B2B \| 19% (SII scheme) \| Yes \|
200	\| Netflix Chile \| Streaming — B2C \| 19% \| No (B2C) \|
201
202	### 3.9 Professional services
203
204	\| Supplier \| Typical description \| IVA rate \| Input credit \|
205	\|---\|---\|---\|---\|
206	\| Contador auditor / CPA \| Accounting, audit, tax \| 19% \| Yes \|
207	\| Estudio de abogados \| Legal services \| 19% \| Yes \|
208	\| Agencia de publicidad \| Advertising \| 19% \| Yes \|
209	\| Consultoría empresarial \| Management consulting \| 19% \| Yes \|
210	\| Notaría \| Notarial services \| 19% \| Yes \|
211
212	### 3.10 Insurance and healthcare
213
214	\| Supplier \| Typical description \| IVA rate \| Input credit \|
215	\|---\|---\|---\|---\|
216	\| Banco Estado Seguros \| Business insurance \| Exempt \| No \|
217	\| Metlife Chile \| Life, health insurance \| Exempt \| No \|
218	\| Clínica privada / hospital \| Private medical \| Exempt \| No \|
219	\| Isapre (health fund) \| Healthcare contributions \| Exempt \| No \|
220	\| Farmacia Cruz Verde / Salcobrand \| Medicines \| Exempt (medicines) \| No \|
221
222	---
223
224	## Section 4 — Worked examples
225
226	### Example 1 — Standard IVA on consulting
227
228	Scenario: Santiago consulting firm issues Factura Electrónica to Chilean corporate.
229
230	Bank statement line (Banco de Chile format):
231	```
232	Fecha : 15/04/2025
233	Tipo : Abono / Transferencia Electrónica
234	Descripción : ACME LTDA — HONORARIOS CONSULTORÍA — FCTE N°123456
235	Monto : +$23.800.000
236	```
237
238	Working:
239	- Factura Electrónica: net $20,000,000 + IVA 19% $3,800,000 = $23,800,000
240	- Return entry: Code 502 — $20,000,000 \| Code 503 (débito fiscal): $3,800,000
241
242	Note: CLP amounts use period as thousands separator; no decimal places commonly shown
243
244	---
245
246	### Example 2 — Export of services (0%)
247
248	Scenario: Chilean software firm exports SaaS to US client — USD wire.
249
250	Bank statement line (BancoEstado format):
251	```
252	Fecha : 20/04/2025
253	Tipo : Abono ME — Transferencia Internacional
254	Descripción : TECH INC USA — SAAS SUSCRIPCION Q1 2025
255	Monto : +$47.600.000 (USD 50.000)
256	```
257
258	Working:
259	- Export of service to foreign entity — 0% IVA
260	- Issue Factura de Exportación Electrónica (DTE tipo 110)
261	- Return entry: Code 505 — $47,600,000 \| IVA: $0
262
263	---
264
265	### Example 3 — IVA on fuel (business vehicle)
266
267	Scenario: Company fills up business vehicle at COPEC.
268
269	Bank statement line (Santander Chile format):
270	```
271	Fecha : 10/04/2025
272	Tipo : Cargo / Pago con Tarjeta
273	Descripción : COPEC SA — ESTACION SERVICIO PROVIDENCIA
274	Monto : -$119.000
275	```
276
277	Working:
278	- COPEC DTE: net $100,000 + IVA 19% $19,000 = $119,000
279	- Input credit: $19,000 if vehicle registered in company's name for business
280	- Return entry: Code 524 — $100,000; Code 525 (crédito fiscal): $19,000
281
282	---
283
284	### Example 4 — Non-resident digital service (SII simplified scheme)
285
286	Scenario: Company pays for Google Workspace (Google Chile registered under SII simplified scheme for non-residents).
287
288	Bank statement line (BCI format):
289	```
290	Fecha : 05/04/2025
291	Tipo : Cargo — Débito Automático
292	Descripción : GOOGLE CHILE LTDA — WORKSPACE BUSINESS APR 2025
293	Monto : -$892.500
294	```
295
296	Working:
297	- Google Chile registered under SII's simplified foreign provider scheme — charges IVA directly
298	- DTE issued by Google: net $750,000 + IVA 19% $142,500 = $892,500
299	- Input credit: $142,500 if B2B (need DTE with buyer's RUT)
300	- Return entry: Code 524 — $750,000; Code 525: $142,500
301
302	---
303
304	### Example 5 — Domestic air transport (exempt)
305
306	Scenario: Employee flies Santiago–Puerto Montt on LATAM domestic.
307
308	Bank statement line (Scotiabank format):
309	```
310	Fecha : 08/04/2025
311	Tipo : Cargo — Pago Web
312	Descripción : LATAM AIRLINES — BOLETO DOMESTICO SCL-PMC
313	Monto : -$185.000
314	```
315
316	Working:
317	- Domestic air transport in Chile — exempt from IVA
318	- No IVA on the ticket
319	- Record as exempt expenditure; no input credit
320	- Return entry: Not entered in IVA return — expense record only
321
322	---
323
324	### Example 6 — Monthly return summary
325
326	Scenario: Services company — April 2025.
327
328	\| Item \| Net (CLP) \| IVA (CLP) \|
329	\|---\|---\|---\|
330	\| Domestic sales 19% \| 200,000,000 \| 38,000,000 \|
331	\| Export sales (0%) \| 50,000,000 \| 0 \|
332	\| Exempt sales \| 10,000,000 \| 0 \|
333	\| Total Output \| 260,000,000 \| 38,000,000 \|
334	\| Local purchases \| 100,000,000 \| 19,000,000 \|
335	\| Import VAT (customs) \| 30,000,000 \| 5,700,000 \|
336	\| Total Input \| 130,000,000 \| 24,700,000 \|
337	\| Net IVA payable \| \| 13,300,000 \|
338
339	---
340
341	## Section 5 — Tier 1 rules (compressed)
342
343	Rate assignment:
344	- 19% standard: almost all goods and services
345	- 0%: exports of goods (DUS exportación), services exported to non-residents
346	- Exempt: financial services, insurance, residential rent, healthcare and medical (licensed practitioners), education, passenger transport (metro, bus, taxi, domestic air), cultural events (some), funeral services
347
348	Input credit:
349	- Credit allowed on all IVA paid on DTE purchases for taxable activities
350	- Must have valid DTE (Factura Electrónica) with buyer's RUT to claim credit
351	- Boleta (B2C receipt) does not give IVA credit breakdown — not usable for crédito fiscal
352	- Partial exemption (proporcionalidad): if business has both taxable and exempt sales, must apportion — escalate
353	- Domestic air transport is exempt — no IVA, no credit issue
354
355	Filing mechanics:
356	- File Formulario 29 monthly via SII portal by 12th of following month
357	- All sales require DTE (Factura Electrónica tipo 33 for B2B; Boleta Electrónica tipo 39 for B2C)
358	- Remanente crédito fiscal carries forward indefinitely; export refund available via SII
359
360	---
361
362	## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
363
364	\| Item \| Why unknowable \| What to ask \|
365	\|---\|---\|---\|
366	\| Transport exemption \| Depends on mode and route — bus/metro exempt, ride-hailing taxable, domestic air exempt \| "What transport mode? Uber/Cabify (taxable) or bus/metro/domestic flight (exempt)?" \|
367	\| Fuel — business vs personal \| Only business vehicle use qualifies for input credit \| "Is the vehicle registered in the company's name? What % business use?" \|
368	\| Construction services \| May include IVA on materials but exempt on labour — complex split \| "Break down contract into materials vs labour components." \|
369	\| Real estate (first sale) \| First sale of new construction subject to IVA on construction cost portion \| "Is this a first sale from developer? Or resale? Get deed details." \|
370	\| Non-resident digital service \| Whether provider registered under SII simplified scheme affects how IVA flows \| "Did the foreign provider issue a DTE with your RUT? Or is this reverse-charge?" \|
371	\| Mixed-use property \| Business portion of home office — IVA credit only on business % \| "What % of property is exclusively for business?" \|
372
373	---
374
375	## Section 7 — Excel working paper
376
377	Columns: Date \| Supplier/Customer \| RUT \| DTE Folio \| DTE Type \| Net (CLP) \| IVA 19% (CLP) \| In/Out \| Export? \| Exempt? \| Tier 2 flag \| Notes
378
379	Tab structure:
380	1. `Output_Sales` — Facturas Electrónicas issued (débito fiscal)
381	2. `Input_Purchases` — Facturas Electrónicas received (crédito fiscal)
382	3. `Import_Customs` — IVA paid at customs (DUS)
383	4. `F29_Summary` — monthly Formulario 29 totals
384	5. `Tier2_Items` — awaiting client response
385
386	---
387
388	## Section 8 — Bank statement reading guide
389
390	### Banco de Chile format
391	```
392	Fecha : 15/04/2025
393	Tipo : Abono / Transferencia Electrónica
394	Descripción : COMPANY NAME — FC ELECTRONICA N°123456
395	Monto : +$23.800.000
396	Saldo : $123.800.000
397	```
398
399	### BancoEstado format
400	```
401	15/04/2025 \| Transferencia recibida \| COMPANY NAME \| +23.800.000 \| Saldo: 123.800.000
402	```
403
404	### Key patterns:
405	- CLP number format: Period = thousands separator; no decimal places for CLP (whole pesos) — $23.800.000 = CLP 23,800,000
406	- Abono: Credit (money in) — match to issued Factura Electrónica for débito fiscal
407	- Cargo: Debit (money out) — match to received Factura Electrónica for crédito fiscal
408	- Abono ME: Foreign currency credit — check for export or non-resident service
409	- Débito Automático: Direct debit — utilities, subscriptions; request DTE
410
411	---
412
413	## Section 9 — Onboarding fallback
414
415	When client cannot provide DTEs for all transactions:
416
417	1. Use bank statement amounts as IVA-inclusive totals and back-calculate:
418	- Net = Total ÷ 1.19 \| IVA = Total − Net
419	2. Apply conservative defaults: 19% output; 0% input credit without valid DTE with buyer's RUT
420	3. Flag all non-DTE items in Tier2_Items tab
421	4. Issue data request for missing folio numbers
422	5. Warn client: SII can disallow crédito fiscal without valid Factura Electrónica from registered contributor
423
424	---
425
426	## Section 10 — Reference material
427
428	\| Resource \| Reference \|
429	\|---\|---\|
430	\| SII portal (Declaración F29, DTE) \| https://www.sii.cl \|
431	\| DTE verification portal \| https://maullin.sii.cl/cgi_dte/UF_srv_bouncer \|
432	\| Ley de IVA (DL 825/1974 and amendments) \| SII — legislación \|
433	\| SII Resolución 45/2003 — DTE \| SII — resoluciones \|
434	\| Non-resident digital services — SII \| SII Circular 42/2020 \|
435	\| IVA exportadores — refund guide \| SII — guías de usuario \|
436

Run this skill, then get an accountant to check it

After running the full skill pack in Claude, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Depends on

vat-workflow-base.md

Quality

Q2: Research-verified

Deep research against tax authority sources. Not yet tested on real data.

Needs real client data + practitioner sign-off to reach Q1.

Accountant Review

Unverified

0/32

About

Use this skill whenever asked to prepare, review, or classify transactions for a Chile IVA (Impuesto al Valor Agregado) return or advise on Chilean VAT registration, filing, and SII compliance. Trigger on phrases like "prepare IVA return Chile", "Chilean VAT", "IVA Chile", "SII", "RUT", or any Chile IVA request. ALWAYS read this skill before touching any Chile IVA work.

CLty-2025

CL skill: