Tax News | September/October 2025

 

Tax issues addressed in September and October 2025:

• Entry into force of new VAT rules on international sales of low-value goods
• SII provides guidance on the characteristics of the tax document that digital content creators must issue
• Deduction of VAT paid on digital services in accordance with Article 8(n) of the Sales and Services Tax Law
• Refund of accumulated tax credit for VAT withheld on sales of liquefied gas
• Application of VAT on services provided by Technical Training Organizations (OTEC)
• Issuance of purchase invoices for services provided from abroad
• VAT exemption on services used in Chile and provided by residents of Colombia
• Determination of mandatory provisional payments (PPMO) for mining royalties – Law No. 21,591
• Tax treatment of corporate salaries
• Credit for taxes paid abroad (IPE) applicable to investment funds