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Chile — Business: Accounting

Chile's tax year is the calendar year, with annual returns due to the SII by 30 April and monthly advance payments on account.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Chile corporate tax administration (reviewed 19 December 2025)Last reviewed: 2026-10-26

Key facts

  • The tax year is the calendar year.
  • Annual returns go to the SII by 30 April for the previous calendar year; other sworn statements are due between March and June.
  • Tax is payable when the annual return is filed, after monthly advance payments on account of annual income tax.
  • If advance payments exceed the final bill, the Treasury refunds the excess.
  • Monthly VAT filing, e-invoicing and bookkeeping rules were not covered by this source.

Steps

  1. Registering with the Superintendency of Securities and Insurance (SVS) — Businesses must register with SVS to obtain a tax ID and comply with accounting regulations. Registration process is not well-documented online.
  2. Obtaining a VAT ID — Businesses must obtain a VAT ID to charge and collect Value-Added Tax (VAT). Process is not clear without further research.

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