The Chilean tax authority (Servicio de Impuestos Internos - SII) recently published Resolution No. 105 of 30 October 2024 and Resolution No. 107 of 14 November 2024, which replace prior resolutions regarding the VAT registration and payment requirements under the simplified regime for non-resident (non-domiciled) providers of remote services to Chilean persons that are not VAT taxpayers. The new resolutions are issued considering amendments introduced by the Law on Compliance with Tax Obligations (Law No. 21.713). Since June 2020, certain services provided by non-residents have been subject to VAT. From November 2024, all types of services (unless expressly exempted) are...