VAT declaration
VAT-registered businesses are required to submit monthly VAT returns. There is often an option to submit quarterly VAT returns if turnover is below a specific limit. In addition to periodic returns, an annual summary VAT return is required.
Chile specifics
Chile tax authorities (SII) provide taxpayers with the values of the codes that must be declared monthly. These codes are determined by the information that is available in the purchase and sales registry.
The taxpayer can incorporate other code values that are not proposed by the SII to pay later.