On October 26 2016, Law No. 20,956 was published in the
Official Gazette. The purpose of this law is to encourage
Chilean productivity. As such, it introduced a series of
measures aiming to achieve this target.
Increasing the export of Chilean services to abroad is one
of the goals of this law, for which it broadened the VAT
exemption that benefits these services contained in Article
12(E)(16) of the VAT Law, which provides this VAT exemption for
services that have been defined as export services by the
Chilean Customs Authority, among the establishment of other
requirements and control rules.
In this context, the Chilean Customs Authority, by means of
Resolution N° 2,511 of 2007 that complies with Article
12(E)(16) of the Chilean VAT Law, among other things, provided
that services rendered by commission agents could not qualify
as export services. However, in the context of Law No. 20,956
that encourages the export of services, the National Customs
Authority issued Resolution No. 990 on February 9 2017, which
modifies Resolution No. 2511 of 2007, with the aim of being in
line with the objectives of Law No. 20,956.
Due to the above, Resolution No. 990 of 2017, expressly
eliminated the prohibition established by Resolution No. 2,511
of 2007 for services rendered by commission agents in respect
to the VAT exemption. Therefore, as of the entry into force of
this resolution, commercial services rendered by commission
agents could be qualified by the customs authority as export
services, benefiting from the VAT exemption.
Once a service has been qualified as an export service by
the customs authority, this service is included in a list of
export services issued by the authority. Once included in the
export services list, it is not necessary to require the
qualification again. Therefore, all taxpayers that provide such
type of services benefit from the exemption.
The current list of export services issued by the customs
authority was updated on February 21 2017 and does not include
services rendered by commission agents. Therefore, commission
agents that intend to benefit from this exemption will need to
require such qualification, following a procedure established
by the customs authorities.
Loreto Pelegrí (firstname.lastname@example.org)
and Bernardita Parodi (email@example.com)