Expense rules in Chile.
All SII rules: 19% IVA, viáticos and VAT recovery rules in Chile.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 19% | Limited | Gastos representación |
| Travel meals | 19% | 100% reclaimable | Viáticos cap |
| Accommodation | 19% | 100% reclaimable | Boleta electrónica |
| Fuel | 19% | 100% reclaimable | Business records |
| Train / EFE / flight | 19% | 100% reclaimable | Public transport |
| Taxi / Uber | 19% | 100% reclaimable | E-receipt |
| Client gifts | 19% | Not deductible | Atenciones |
| Parking | 19% | 100% reclaimable | Boleta |
Electronic boleta
100% e-invoicing since 2020.
Viáticos
MNC standard.
Retention
SII records: 6 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | CLP 600/km | By company | Standard practice |
| Motorcycle | CLP 300/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Santiago | CLP 40,000 | CLP 150,000 | CLP 190,000 |
| Valparaíso / Concepción | CLP 30,000 | CLP 120,000 | CLP 150,000 |
| Senior executive | CLP 100,000 | CLP 350,000 | CLP 450,000 |
| Foreign — São Paulo | CLP 80,000 | CLP 280,000 | CLP 360,000 |
| Foreign — New York | CLP 150,000 | CLP 500,000 | CLP 650,000 |
MNC practice
Standard executive per diem.
Hotel separate
Lodging refunded on boleta.
No statutory rate
No SII cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Chile → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| CL IVA for foreign | No procedure | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
Free zones
CL free zones exempt.
Outbound
CL company can recover EU VAT if registered.
Industrialize your Chile expenses with Illizeo.
19% IVA, boleta electrónica OCR, MNC viáticos, multi-currency CLP↔USD↔EUR↔CHF: all the SII rules above are natively integrated into Illizeo.
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