{
  "$comment": "Machine-readable companion to https://valem.run/calculators/chile/vat. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/chile/vat",
  "dataUrl": "https://valem.run/calculators/chile/vat.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Chile iva (vat) model by Valem (https://valem.run/calculators/chile/vat), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/chile/vat/verify",
  "country": "chile",
  "countryName": "Chile",
  "formula": "vat",
  "formulaName": "IVA (VAT)",
  "title": "Calculadora IVA Chile 2026 — 19% (add or remove)",
  "answer": "Chilean VAT (IVA) is a single rate of 19% on the taxable base under article 14 of DL 825. To add it, multiply the net price by 1.19; to take it out of a price that includes it, divide by 1.19.",
  "lang": "en",
  "currency": "CLP",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 3 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 3,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-12"
  },
  "sources": [
    {
      "label": "DL 825, Ley sobre Impuesto a las Ventas y Servicios, art. 14 — tasa de 19% (Biblioteca del Congreso Nacional, LeyChile; Última Versión vigente desde 2026-03-05)",
      "url": "https://www.bcn.cl/leychile/navegar?idNorma=6369",
      "checked": "2026-10-12"
    }
  ],
  "terminalOutput": "grossAmount",
  "headlineOutput": "vatAmount",
  "inputs": [
    {
      "name": "amount",
      "type": "number",
      "label": "Amount (CLP)",
      "minimum": 0
    },
    {
      "name": "direction",
      "type": "string",
      "label": "Direction",
      "enum": [
        "add",
        "remove"
      ]
    },
    {
      "name": "reverseCharge",
      "type": "boolean",
      "label": "No IVA charged by you: an exempt export, or the buyer withholds and pays the tax (cambio de sujeto)"
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "formula": "$const.standardRate"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "formula": "reverseCharge ? 0 : rate"
    },
    {
      "name": "netAmount",
      "type": "number",
      "formula": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
    },
    {
      "name": "vatAmount",
      "type": "number",
      "formula": "$round(netAmount * effectiveRate, 2)"
    },
    {
      "name": "grossAmount",
      "type": "number",
      "formula": "$round(netAmount + vatAmount, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 100,000 CLP net at 19%",
      "given": {
        "amount": 100000,
        "direction": "add",
        "reverseCharge": false
      },
      "expect": {
        "vatAmount": 19000,
        "grossAmount": 119000,
        "netAmount": 100000
      }
    },
    {
      "description": "C2 119,000 CLP gross back to net",
      "given": {
        "amount": 119000,
        "direction": "remove",
        "reverseCharge": false
      },
      "expect": {
        "netAmount": 100000,
        "vatAmount": 19000
      }
    },
    {
      "description": "C3 an exempt export carries no IVA",
      "given": {
        "amount": 100000,
        "direction": "add",
        "reverseCharge": true
      },
      "expect": {
        "vatAmount": 0,
        "grossAmount": 100000
      }
    }
  ],
  "spec": {
    "id": "vat-chile",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "amount": {
          "type": "number",
          "minimum": 0
        },
        "direction": {
          "type": "string",
          "enum": [
            "add",
            "remove"
          ]
        },
        "reverseCharge": {
          "type": "boolean"
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        },
        "netAmount": {
          "type": "number",
          "readOnly": true
        },
        "vatAmount": {
          "type": "number",
          "readOnly": true
        },
        "grossAmount": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "standardRate": 0.19
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'amount': 100000, 'direction': 'add', 'reverseCharge': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "$const.standardRate"
      },
      {
        "path": "$.effectiveRate",
        "expr": "reverseCharge ? 0 : rate"
      },
      {
        "path": "$.netAmount",
        "expr": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
      },
      {
        "path": "$.vatAmount",
        "expr": "$round(netAmount * effectiveRate, 2)"
      },
      {
        "path": "$.grossAmount",
        "expr": "$round(netAmount + vatAmount, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "IVA",
          "layout": "vertical",
          "components": [
            {
              "id": "note",
              "type": "staticText",
              "text": "DL 825, art. 14: «Los contribuyentes afectos a las disposiciones del presente Título pagarán el impuesto con una tasa de 19% sobre la base imponible.» One rate for every taxable sale and service, set at 19% by Ley 19.888 (D.O. 13.08.2003). Exports are exempt, which is a different mechanism from a rate. There is no turnover threshold: anyone habitually selling taxable goods or services is a VAT taxpayer, with a simplified regime for small taxpayers (arts. 29–35)."
            },
            {
              "id": "inputs",
              "type": "fieldSet",
              "label": "Your figures",
              "components": [
                {
                  "id": "amount",
                  "type": "numericField",
                  "label": "Amount (CLP)",
                  "bind": "$.amount",
                  "helperText": "Net amount when adding VAT, gross amount when removing it."
                },
                {
                  "id": "direction",
                  "type": "selectField",
                  "label": "Direction",
                  "bind": "$.direction",
                  "options": [
                    {
                      "value": "add",
                      "label": "Add VAT (net → gross)"
                    },
                    {
                      "value": "remove",
                      "label": "Remove VAT (gross → net)"
                    }
                  ]
                },
                {
                  "id": "reverseCharge",
                  "type": "checkboxField",
                  "label": "No IVA charged by you: an exempt export, or the buyer withholds and pays the tax (cambio de sujeto)",
                  "bind": "$.reverseCharge",
                  "helperText": "The customer accounts for the VAT, so you charge none."
                }
              ]
            },
            {
              "id": "sep",
              "type": "separatorLine"
            },
            {
              "id": "vatTile",
              "type": "statTile",
              "label": "IVA",
              "value": "$.vatAmount"
            },
            {
              "id": "netTile",
              "type": "statTile",
              "label": "Net",
              "value": "$.netAmount"
            },
            {
              "id": "grossTile",
              "type": "statTile",
              "label": "Gross",
              "value": "$.grossAmount"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Detail",
              "items": [
                {
                  "label": "Rate applied",
                  "value": "$.effectiveRate"
                },
                {
                  "label": "Statutory rate",
                  "value": "$.rate"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 1,
              "items": [
                {
                  "label": "DL 825, Ley sobre Impuesto a las Ventas y Servicios, art. 14 — tasa de 19% (Biblioteca del Congreso Nacional, LeyChile; Última Versión vigente desde 2026-03-05)",
                  "url": "https://www.bcn.cl/leychile/navegar?idNorma=6369",
                  "date": "2026-10-12",
                  "covers": [
                    "standardRate"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 100,000 CLP net at 19%",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.reverseCharge": false
        },
        "expect": {
          "$.vatAmount": 19000,
          "$.grossAmount": 119000,
          "$.netAmount": 100000
        }
      },
      {
        "description": "C2 119,000 CLP gross back to net",
        "given": {
          "$.amount": 119000,
          "$.direction": "remove",
          "$.reverseCharge": false
        },
        "expect": {
          "$.netAmount": 100000,
          "$.vatAmount": 19000
        }
      },
      {
        "description": "C3 an exempt export carries no IVA",
        "given": {
          "$.amount": 100000,
          "$.direction": "add",
          "$.reverseCharge": true
        },
        "expect": {
          "$.vatAmount": 0,
          "$.grossAmount": 100000
        }
      }
    ]
  }
}