Chile IVA Registration Explained

Who Administers IVA Registration in Chile?

All IVA registrations in Chile are managed by the Servicio de Impuestos Internos (SII). The SII is the government agency responsible for tax administration in Chile.

What is the RUT?

The RUT (Rol Único Tributario) is Chile's tax identification number. Every individual and business subject to taxation in Chile must obtain a RUT. This number is required to register for IVA, issue invoices, import or export goods, and conduct most formal business activities in the country.

How to Register for IVA

There are two registration pathways, depending on your business situation.

For businesses with a Chilean presence, you must submit a Sworn Declaration of Start of Activities using Form F-4415 with the SII. This can be done in person or through a legal representative who is domiciled or resident in Chile.

For non-resident digital service providers and ecommerce sellers, you may register through the SII's simplified online portal. No local domicile or fiscal representative is required under this regime.

Do Foreign Companies Need a Local Representative?

Foreign businesses that register through the standard process (i.e., those with a physical presence in Chile) are required to appoint a local legal representative. This person must be domiciled or resident in Chile and is legally responsible for the company's tax compliance before the SII.

Non-resident businesses using the simplified digital services regime do not require a local fiscal representative.

Timeline

Once the required documents are submitted and verified, the SII typically assigns a RUT within 5 to 10 business days. If additional review is required, the process may take longer.

How Kintsugi Helps

Kintsugi manages your Chile IVA registration workflow and keeps your compliance status up to date across all active jurisdictions, including Chile.

Need Help?

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