The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 46 of 13 May 2022, which establishes new rules for VAT withholding on payments for digital services. Rules for the collection of VAT on digital services by non-resident providers were introduced on 1 June 2020, with the non-resident provider required to collect and remit VAT under a simplified regime when the customer is not a taxable person for VAT purposes. Resolution No. 46 supplements these rules b…