Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to


Change of criteria: Chilean IRS defines that the provision of personnel pays VAT

January 9, 2024

After Fischer y Cía consulted the Internal Revenue Service (SII, for its initials in Spanish) regarding the taxation that applies to the information technology personnel provision service, said organization issued ordinary official letter No. 2838 (November 15th, 2023 ), establishing that it is subject to the payment of VAT, within the framework of the entry into force of the law that taxes all benefits in Chile, with some exceptions.

This would constitute a change in criteria and, according to Alex Fischer, “this may affect pre-existing contracts and the terms of tenders, where perhaps positions contrary to the trade were taken, without due consideration to the regulations. But, from now on, this trade generates standardization of the industry on this point, which is positive.”

Read the full article at Diario Financiero.

Alex Fischer