The Chilean tax authority (Servicio de Impuestos Internos - SII) recently published Resolution No. 181 of 15 December 2025, which establishes the list of foreign digital service providers that are subject to VAT withholding in 2026. As previously reported, Chile introduced rules for the collection of VAT on digital services on 1 June 2020, with foreign providers required to collect and remit VAT under a simplified regime when the customer is not a taxable person for VAT purposes in Chile. Th…