As of June 1, 2020, legislation was enacted in Chile which requires non-residents to apply Value Added Tax (“VAT”) on specific cross-border digital services supplied to Chilean customers not registered for VAT.
Although Amazon Web Services, Inc. (“AWS”) is established in the United States, it is registered for Chilean VAT and required to charge VAT on services provided remotely to Chilean customers not registered for VAT. AWS’s online pricing does not include applicable taxes, and VAT at 19% will be added to our charges for taxable cloud services and marketplace purchases.
AWS is not required to charge VAT on services provided to Chilean customers registered for VAT, or if the services rendered by AWS are subject to withholding tax in Chile (according to section 59 of the Income Tax Act). To determine if a customer is registered for VAT or if the services rendered by AWS are subject to withholding tax in Chile, AWS relies upon customers informing AWS of either of these situations.
If you are registered for VAT in Chile, please update your master (payer) account and each member (linked) account with your Chilean RUT (“Rol Único Tributario”) and legal business address in Chile on the Tax Settings page of the AWS Billing Console.
If you are required to withhold Chilean income tax on payments for services rendered by AWS (according to section 59 of the Income Tax Act), please inform AWS by contacting Customer Support here and provide your Chilean RUT.
In both cases, AWS is required to provide your RUT to the Chilean Tax Authority (Servicio de Impuestos Internos or SII) on a quarterly basis.
Once you have updated your Tax Settings with your RUT or informed Customer Support that the services rendered by AWS to you are subject to withholding tax in Chile and provided your RUT, as applicable, you will not be charged Chilean VAT.
All VAT collected will be remitted by AWS to the Chilean Tax Authority (SII).