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12.3. Refund of VAT to Non-Residents

Chile generally allows for the deduction of input VAT to offset output VAT for taxpayers registered for VAT. When input VAT exceeds output VAT, it is carried forward to offset future VAT payable.

Refunds are only provided when excessive VAT is paid in error, or in the case of zero-rated supplies.

Non-residents not registered for VAT are not eligible to claim a refund, except in certain cases when VAT is paid in error.