From January 1, 2026, Chile simplifies VAT for small businesses, allowing fixed monthly payments if qualifying criteria and application procedures are met.
New Simplified VAT Framework Introduced for Small Businesses in Chile
Public
Chile
Author: Ema Stamenković
Category:
General information
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2770
Content accuracy validation date:
06.01.2026
Content accuracy validation time:
09:18h
With effect from January 1, 2026, the Chilean tax authority has simplified the VAT taxation regime for small taxpayers. This simplifies their tax obligations by enabling qualified small businesses to pay a fixed monthly VAT based on their sales. The 1977 and 1979 regulations are superseded by this new resolution.
Small contributors must fulfill certain requirements in order to be eligible for this simplified regime. These requirements include being individual sellers, having a sales average of no more than 20 UTM (Unidad Tributaria Mensual), and not being subject to certain special taxes. A formal request must be made via the tax authority's website in order to begin the application process.
The resolution describes how the fixed monthly VAT amount is determined, the declaration and payment periods, and the circumstances—such as exceeding sales limits or failing to report sales accurately—under which contributors may be barred from the simplified regime.
PDF Document: https://www.sii.cl/normativa_legislacion/resoluciones/2025/reso187.pdf
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