Събиране и заплащане на ДДС в Чили

The Chilean Government has implemented new legislation requiring non-resident companies who provide “electronically supplied services” to begin collecting Chilean VAT on these services when provided to Chilean residents not registered for VAT. In this context, services provided by Airbnb are subject to VAT in Chile. These new rules took effect in June 2020.

What is VAT?

VAT is the abbreviation of Value Added Tax. VAT is in general due when goods and/or services are sold. It applies to most goods and services that are bought and sold for use or consumption in Chile. It is a consumption tax because it is ultimately borne by the final consumer.

Who must pay VAT?

Generally, VAT is invoiced by the supplier that is selling goods or services and collected from the customer. Subsequently, the supplier reports and remits the collected VAT to the tax authorities.

Where electronically supplied services (ESS) are provided by a supplier that is non-resident in Chile (as is the case for Airbnb) the responsibility to collect and remit VAT depends on whether the customer carries out activities that are subject to VAT in Chile.

If the customer does not carry out activities that are subject to VAT in Chile (i.e. individuals and legal entities that are not subject to VAT on their activities), VAT shall be collected on the supplies made to the customer by Airbnb. If the customer carries out activities that are subject to VAT in Chile (this could be both individuals and legal entities), VAT shall be self- assessed, under the reverse charge mechanism, by the customer.

Why am I being charged VAT?

Under Chilean VAT rules, Airbnb is required to collect and remit Chilean VAT on services provided to customers who do not carry out activities that are subject to VAT in Chile.

Customers who carry out activities that are subject to VAT in Chile may need to self-assess VAT on the services purchased from Airbnb.

What is a VAT ID Number?

A VAT ID Number is a unique 9-digit number (XX.XXX.XXX-X) that identifies a person or entity as being registered for VAT and other tax purposes in Chile.

How do I enter my VAT ID Number?

If you are registered for VAT and you want to add your VAT ID Number to show that you carry out activities that are subject to VAT in Chile or remove your VAT ID Number, please follow these steps:

1. Go to Account > Taxes
2. Click Add VAT ID Number
3. Enter or remove your VAT ID number verification information
4. Click Add

Get additional information on the VAT ID collection process at Airbnb.

What happens if I do not have a VAT ID?

If a customer in Chile is unable to supply a valid VAT ID to state that they carry out activities in Chile that are subject to VAT, Airbnb will charge and collect Chilean VAT on its supplies to you.

How does Airbnb determine which customers Chilean VAT applies to?

Chilean VAT law provides certain rules for the identification of the place where the services are consumed or used by individuals and business customers.

The place of consumption or “use” is deemed to be Chile if at least one of the below criteria is met:

• The IP address of the device used for facilitating the services is registered in Chile.
• The credit/ debit card, bank account or other payment method used for payment of the services is issued or registered in Chile.
• The address provided by the customer for invoicing or issuance of the payment receipt is in Chile; or
• The SIM card of the mobile phone used to receive the service has Chile as its country code.

As such, if any of the conditions are met, you have not provided your VAT ID number to state that you carry out activities in Chile that are subject to VAT, Chilean VAT will be charged on the supplies Airbnb makes to you.

Is there any threshold for VAT on electronically supplied services (ESS)?

No. VAT applies to all sales of Airbnb's services in Chile where the customer does not carry out activities that are subject to VAT in Chile.

Are there any special exemptions applicable for charities under which VAT may not be charged?

No. VAT will be charged on all supplies made to charities unless the customer provides a VAT ID to state that their activities are subject to VAT in Chile.

Does Airbnb provide VAT exempt or services that are not subject to VAT?

Customers who provide evidence by voluntarily entering their VAT number which indicates that they carry out activities that are subject to VAT in Chile will not be charged VAT by Airbnb. There are currently no other exemptions available.

Customers who carry out activities that are subject to VAT in Chile may be required to self-assess VAT on the services purchased from Airbnb.

Are there any VAT obligations for me as a customer?

Customers who carry out activities that are subject to VAT in Chile may need to self-assess VAT on the services purchased from Airbnb.

If you entered a valid Chilean VAT ID number in the Airbnb VAT ID collection page no VAT will be charged to you on the Airbnb platform.

We encourage you to notify Airbnb if there is a change in your VAT status by editing the VAT ID information indicating that you are carrying out or not activities subject to VAT in Chile.

What if I carry out activities subject to VAT in Chile and I forget to provide a Chilean VAT ID?

The VAT ID may be updated at any time into Airbnb's page. From the moment the VAT ID is provided, Airbnb will not charge VAT over our service fees on future reservations on the Airbnb platform. However, you may be required to self-assess, declare and pay the tax on your Chilean VAT return. If no VAT ID is provided, VAT will be charged.

Where VAT has been charged on previous invoices as a valid Chilean VAT ID was not provided, under the current Chilean VAT rules, it is not possible for Airbnb to refund the VAT charged. This is on the basis that VAT was correctly charged at the time of supply. In this case, you should contact The Chilean Internal Revenue Services (“SII”) in order to request the relevant authorization as you may be able to use as a credit the VAT charged.

If I provide my VAT ID, will my data be shared with tax authorities?

Yes. Under the current law, Airbnb is required to report on a quarterly basis to SII all transactions that were exempted from VAT on the Airbnb platform, i.e. the service fees charged to VAT-registered in Chile. Therefore, if you provide us your VAT ID number, we will inform the Tax authorities in Chile.

Please note that informing us your VAT ID is completely voluntary and upon your own discretion. If you don't provide us your VAT ID, we will not proactively report any information to the tax authorities. Please remember that per our Terms of Service and Privacy Policy, we may be required to reactively share data with relevant authorities under the law.

Also note that you can remove your VAT ID from our platform anytime you want.

How do I obtain a Chilean VAT ID?

You can register for a Chilean VAT ID online by visiting the National Tax Services website or consult your tax and legal advisor.

Will Airbnb provide me with an invoice for any Chilean VAT collected on Airbnb fees?

Airbnb is not required to issue tax invoices under the Chilean legislation. You can find all reports, receipts and invoices issued under Irish laws in your Airbnb portal.

Can Airbnb help me with my tax return?

While we are committed to helping hosts, we do not provide tax advisory or compliance services. Please contact a tax advisor for more information related to tax returns.