Chile·
Chile Six Months Into 2026: Enforcement Strengthens While Major VAT Changes Remain Limited
Six months into 2026, Chile’s VAT landscape is defined less by new legislation than by the continued implementation of frameworks introduced in previous years. The most important developments involve the maturation of the country’s cross-border digital VAT regime, the gradual modernization of domestic e-invoicing infrastructure, and a broader tax reform proposal that remains focused primarily on income tax rather than indirect taxation.