The Chilean tax authorities (Servicio de Impuestos Internos - SII) on 8 February 2017 published a ruling letter on whether subcontracted export services qualify for a VAT refund. The letter concerned a pre-shipment logistics company that outsourced its export service to a third party. According to the letter, a refund of VAT on the services may be claimed provided that the services were provided to non-residents and qualified by the National Customs Service for export.