Chile · Tax and compliance

Tax and compliance in Chile

By Fredrik Filipsson, cofounder of Business Bank Index
Reviewed by Morten Andersen · Last reviewed 19 August 2025
Snapshot

A business account in Chile sits alongside the company tax setup. Your company uses its RUT from the Servicio de Impuestos Internos for both tax and banking, the general VAT rate, known as IVA, is 19 percent, and electronic invoicing through the factura electronica is the standard for registered businesses. Providers run know your customer and anti money laundering checks when you open and during the relationship. This page explains how those pieces connect, not how to file your taxes.

Tax authority
Servicio de Impuestos Internos, which issues the company RUT used for tax and banking.
General VAT rate
IVA at 19 percent on most sales. Confirm your position with a tax adviser.
Invoicing
Electronic invoicing, the factura electronica, is the standard for registered businesses. Verify with the provider.
Bank checks
Know your customer and anti money laundering checks on the company, representative, and owners. Verify with the provider.
Fees and features as of 19 August 2025Last reviewed 19 August 2025

General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.

A business account in Chile connects to the company tax setup. The company uses its RUT from the Servicio de Impuestos Internos for tax and banking, the general VAT rate known as IVA is 19 percent, and electronic invoicing through the factura electronica is the standard for registered businesses. Providers run know your customer and anti money laundering checks when you open and during the relationship. This page explains how those pieces connect, not how to file. Confirm your obligations with a tax adviser. Information as of 19 August 2025, not advice.

How tax and banking connect in Chile

In Chile the company RUT, the tax number issued by the Servicio de Impuestos Internos, is the identifier used for both tax and banking, so the account is tied to the registered entity. As of 19 August 2025, the general VAT rate, known as IVA, is 19 percent, charged on most sales and credited on purchases for businesses registered for it. A company also files income tax on its profits, and many smaller companies use the simplified Pro Pyme regime. Confirm which regime and obligations apply to you with a tax adviser or the Servicio de Impuestos Internos.

Electronic invoicing and the account

Electronic invoicing, the factura electronica, is the standard for registered businesses in Chile and is issued through the Servicio de Impuestos Internos system or an authorised provider. As of 19 August 2025, the business account is commonly used to collect payment against those invoices and to reconcile sales, which keeps the banking and the tax records aligned. Keeping business and personal money separate makes the IVA and income tax filings cleaner.

Compliance checks by the provider

Banks and digital providers in Chile apply know your customer and anti money laundering checks. As of 19 August 2025, this usually means verifying the company and its RUT, the legal representative, the beneficial owners, and the source of funds, plus understanding the nature of the business activity. Providers may ask for updated information over time and may report certain data to the authorities under the rules that apply, so keep your records current.

Tax and compliance points to plan for

These touch the account even though the account itself does not file your taxes, as of 19 August 2025. Confirm with a tax adviser

  • Register the company for tax with the Servicio de Impuestos Internos, obtain the RUT, and set up electronic invoicing.
  • Track IVA at 19 percent on sales and purchases, and file income tax under the regime that applies to your company.
  • Keep the company information, beneficial ownership, and source of funds details up to date for the provider compliance checks.
We do not list a business account that is confirmed available to business customers in Chile through an affiliate as of 19 August 2025. Local banks and digital providers in Chile each run their own compliance checks, and tax obligations sit with the Servicio de Impuestos Internos. See the related country guides below for markets where listed providers are available, and confirm your tax position with a qualified adviser and any account terms directly with the provider.

Questions about tax and compliance in Chile

What is the VAT rate for businesses in Chile?
The general VAT rate in Chile, known as IVA, is 19 percent. Businesses registered for IVA charge it on sales and can credit it on purchases, then file with the Servicio de Impuestos Internos. As of 19 August 2025, confirm your obligations with a tax adviser or the Servicio de Impuestos Internos.
Does opening a business account in Chile report to the tax authority?
Your company uses its RUT from the Servicio de Impuestos Internos for tax and for banking, and providers run know your customer and anti money laundering checks. Banks and platforms may report certain information to the authorities under the rules that apply. As of 19 August 2025, confirm how your activity is reported with a tax adviser.
Is electronic invoicing required for businesses in Chile?
Electronic invoicing, the factura electronica, is the standard for registered businesses in Chile and is issued through the Servicio de Impuestos Internos system or an authorised provider. A business account is commonly used to collect and reconcile those invoices. As of 19 August 2025, confirm your invoicing obligations with the Servicio de Impuestos Internos or a tax adviser.
What compliance checks do banks in Chile run on a business?
Providers apply know your customer and anti money laundering checks, which usually means verifying the company and its RUT, the legal representative, the beneficial owners, and the source of funds, plus the nature of the business activity. As of 19 August 2025, confirm the exact checks with the provider.

Fees, features, and eligibility change and vary by region. This page was last reviewed on 19 August 2025. Confirm current terms with the provider before applying.

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