Questa guida fornisce una panoramica dell'IVA in Cile, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno del Cile.
segna l'anno in cui il Cile è diventato uno dei primi paesi dell'America Latina ad adottare l'IVA.
Fai affari in Cile? Dovrai rispettare le norme del codice fiscale cileno.
La legge sull'IVA in Cile non contiene disposizioni relative alla registrazione volontaria ai fini IVA, in quanto non è prevista alcuna soglia di registrazione.
Il Cile richiede ai fornitori di servizi digitali stranieri di registrarsi ai fini IVA se forniscono servizi digitali ai consumatori in Cile.
Solo le imprese registrate ai fini IVA in Cile che svolgono attività imponibili possono richiedere il rimborso dell'IVA. Le imprese devono disporre di fatture fiscali valide e garantire che i beni/servizi acquistati siano destinati a fini commerciali.
Le aziende devono fornire fatture fiscali valide (boletas o facturas) che riportino l'IVA pagata sugli acquisti. Tali fatture devono essere emesse da fornitori registrati e soddisfare tutti i requisiti fiscali cileni. La documentazione aggiuntiva può includere la prova di pagamento e lo scopo commerciale della transazione.
In Cile, le dichiarazioni IVA devono essere presentate mensilmente. Le imprese devono presentare la dichiarazione IVA (modulo 29) entro il 12° giorno del mese successivo al periodo imponibile.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
