Source: https://rivet.global/blog/chile-exporting-services-iva-exemption-aduanas
Published: 2026-10-02 · Updated: 2026-10-02 · By William Sunjo M.

# Exporting services from Chile: the IVA exemption, Customs qualification and SII invoices

Chilean companies exporting services can be exempt from IVA when the service is qualified as an export by the National Customs Service. How it works and how to invoice.

## Key takeaways

- Services provided in Chile and used abroad can be treated as exports exempt from IVA if the National Customs Service (Aduanas) qualifies them as such.
- The exporter applies for qualification; Customs maintains a list of services that are generally eligible.
- Exports of services are invoiced with the electronic export invoice (factura de exportación electrónica) through the SII system.
- Exporters may also recover IVA paid on inputs related to exported services.

A Santiago engineering consultancy designs mining equipment layouts for a client in Toronto. Its first invoices went out with IVA, because nobody had applied to have the service qualified as an export. The Canadian client queried the 19 percent and refused to pay it. The consultancy then learned the step it had missed.

## Exports of services need qualification

Chile's IVA law allows services provided in Chile and used abroad to be treated as exports, exempt from IVA. The condition is that the National Customs Service (Servicio Nacional de Aduanas) qualifies the service as an export.

Customs publishes a list of services that are generally eligible, such as engineering, software development, consulting, design and many professional services, and assesses applications against the rules. Once a service is qualified, the exporter invoices it without IVA.

## How to apply

1. Describe the service, the foreign client and how the service is used abroad.
2. Apply to Customs for qualification, with the contract and supporting information.
3. Once qualified, issue export invoices for that service.

Do this before the first invoice to a new type of service or client, not after.

## The export invoice

Exports of services are invoiced with the electronic export invoice (factura de exportación electrónica, document type 110) through the SII's electronic invoicing system. It identifies the foreign client and can be in foreign currency.

## Recovering IVA on inputs

Exporters can request recovery of IVA paid on purchases and services used for their export activity, under SII procedures. For consultancies with significant inputs, such as software, equipment and subcontractors, this is worth claiming.

## Getting paid

A Toronto client paying a Chilean bank sends an international wire. US and Canadian clients pay faster and in full when they can use domestic rails: ACH to US account details, or Canadian details for a Canadian client. Chilean companies can hold foreign currency and convert to pesos when they choose; check Banco Central de Chile reporting rules for operations above thresholds.

## Paying into Chile: the local rail

| What | Detail |
|---|---|
| Local rail | Transferencias electrónicas de fondos (TEF) |
| Run by | Centro de Compensación Automatizado (CCA) |
| Settlement | Seconds for transfers between participating banks |

Source: [CCA Chile](https://www.cca.cl/). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

A Rivet business account accepts registered companies after verification, including Chilean companies. Approved companies get US account details in their own name on every plan, euro and sterling details from the Growth plan, and on the Scale plan Canadian dollar details and balances in 30 currencies. Payments are matched to invoices and conversions happen at a rate shown before you confirm. Rivet is not a bank; regulated partner institutions hold the funds.

## Questions

### Are all services sold abroad exempt from IVA in Chile?

No. A service must be qualified as an export by the National Customs Service. Without qualification, IVA may apply as on a domestic service.

### How does qualification work?

The exporter applies to Customs, which assesses the service against the rules and its published list of qualifying services. Once qualified, the service can be invoiced as an export.

### Which invoice is used?

The electronic export invoice, document type 110, issued through the SII's electronic invoicing system.

### Can exporters recover IVA on costs?

Exporters can request recovery of IVA paid on purchases and services used in their export activity, subject to the SII's procedures.