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The world of influencers continues to grow in Chile, and with it, the tax obligations that content creators must comply with. This SII 2025 Guide addresses this topic more clearly than ever, establishing key guidelines for those who generate income through digital platforms such as Instagram, YouTube, TikTok and even OnlyFans. If you are an influencer or manage one's finances, this is your definitive guide.
The Internal Revenue Service (SII) defines influencers as people who, thanks to their credibility and presence on social networks, promote goods or services through comments, recommendations or sponsored posts.
According to the Office 642-09/03/2021, this activity is classified as income generating, which implies clear tax responsibilities.
Some common activities include:
The income of influencers, whether in money or in kind (products or services received), is subject to income tax.
Depending on the nature of the income, they may be taxed on:
For example:
According to Article 12, Letter E, No. 8 of the Sales and Services Tax Act (LIVS), services provided by influencers are exempt from VAT when performed by natural persons. However, if you operate as a company, you may be subject to this tax.
Additionally, depending on the specific case (parts of the figure, platforms, their tax addresses), we may be eligible for VAT exemptions.
It's critical to keep clear records and issue the correct tax documents:
One of the most important decisions for an influencer is to determine how they will report their income:
OnlyFans allows both individuals and companies to create accounts on its platform. To operate as a company on OnlyFans from Chile, it is essential that:
Income earned through OnlyFans must be reported to the SII, regardless of whether the account is in the name of a natural or legal person. Companies must:
It is important to note that the SII has intensified its oversight of revenues generated on digital platforms. In Operation Income 2024, thousands of influencers were audited, and many found themselves with tax irregularities when they failed to declare their income correctly. A lack of knowledge about how to manage these revenues can lead to serious problems, including fines, interest and extensive audits. Source: Bravo Consultora
VAT and indirect taxes: An important topic is the VAT (Value Added Tax). By the nature of OnlyFans, money flows occur as follows: fans from all over the world (including eventually Chile) pay for subscriptions or payments to OnlyFans, and OnlyFans then sends you your percentage. In this model, your company is providing a digital service to a foreign entity (OnlyFans), which in turn distributes content to users. Under Chilean law, services provided to clients abroad They could Qualify as “export of services”, what is exempt from VAT (0% rate) provided that the requirements are met (for example, that the service be used entirely outside and you have a contract or document certifying the export)
In practice, if most of your followers/payers are outside Chile and OnlyFans (a foreign company) pays you, it's reasonable to interpret that income as an export of audiovisual or entertainment services. To take advantage of the exemption, your company should issue export invoices for the services provided via OnlyFans and register them with the SII. With this, VAT would not be charged on those revenues and you could eventually recover VAT tax credits associated with expenses related to that export.
On the other hand, we must consider that if part of the service is consumed in Chile (that is, you have Chilean subscribers), those payments from local users They are already affected by digital VAT. Since June 2020, Chile has levied 19% VAT on digital services provided by foreigners to Chilean consumers (Law 21.210). OnlyFans, like Netflix or Spotify, is obliged to charge VAT to Chilean users in their subscriptions if appropriate, and report it to the Chilean treasury. This VAT is handled directly by OnlyFans by charging a surcharge to the Chilean fan, so your company doesn't have to add VAT to what it receives (it is already net after commissions and taxes). Important: your company You should not charge additional VAT to OnlyFans for the payment you receive, since OnlyFans is not a customer domiciled in Chile (it's an international B2B transaction).
However, Yes there can be an “inverted” VAT effect: the commission of 20% that OnlyFans withholds is, in the end, a service that You buy from OnlyFans (the use of the platform, payment processing, etc.). Since OnlyFans is foreign, that imported digital service would be taxed with VAT in Chile under the same Law 21.210. In theory, your company should Self-subject to VAT the commission paid to OnlyFans for platform use, unless it qualifies as an export. The NSS Abogados guide mentions that due to the new regulations it could be “pay VAT for the international platform commission”.
In practice, this means that your company may have to carry out a VAT withholding or reliquidation Above the 20% charged by OnlyFans, declare it as VAT for imported services on Form 29, and you would be entitled to use it as a tax credit (since it is presumably an expense necessary to generate affected or exported income). This is a technical issue and It is advisable to consult a tax accountant to implement it properly. Many creators may be under VAT exempt for export, in which case the OnlyFans commission could even be considered an export expense (it does not generate VAT, recoverable credit, but no net payment), if there are no domestic sales
In recent years, the The Internal Revenue Service (SII) has put the spotlight on influencers and content creators that generate income online. In Operation Income 2024, thousands of influencers (including OnlyFans users) were contacted to regularize their tax situation. The SII has publicly stated that not reporting this income constitutes a violation, and has initiated special plans to monitor those with high incomes from social networks. It doesn't matter if you bill as a natural person or company — if you generate income on OnlyFans and don't declare it, you're at fault.
The consequences range from the collection of retroactive taxes with interest and fines, to more serious penalties in case of deliberate evasion. As experts warn, lack of knowledge does not exempt and “can lead to serious problems, including fines, interest and even comprehensive audits”. Therefore, It is essential to keep your tax obligations up to date: submit monthly VAT Returns (if applicable) and the Annual Income Tax Return, incorporating OnlyFans' income. It is also advisable to keep backups of deposits received from abroad, currency exchange receipts, expense invoices, contracts, etc., in the event of a revision of the SII.
No. OnlyFans has no obligation to directly report the income of its creators to the Internal Revenue Service (SII) in Chile. However, The income earned on the platform must be compulsorily declared by the creator, since the SII has mechanisms to detect foreign income to Chilean bank accounts.
It will depend on your situation:
OnlyFans It does not withhold Chilean taxes. However, if you don't complete tax form W-8BEN (for individuals) or W-8BEN-E (for businesses), it may apply a withholding in the U.S. about your payments.
It depends on whether your income qualifies as a service export:
OnlyFans offers payments using international transfers (SWIFT) and e-wallets such as Paxum or ePayService. If you're using a business, you must set up your business bank account correctly.
Yes. You can register an account as a legal entity, but OnlyFans requires a legal representative to verify the identity of the account. As a company, you'll be able to optimize taxes and deduct expenses.
Yes. The SII has intensified the oversight of digital content creators and You can detect unreported income using bank information crosses. Failure to declare income can lead to fines, interest and even audits.
If you haven't reported previous income, you can:
Yes. By operating as a company, you can:
If you generate significant income on OnlyFans and want to avoid problems with SII, it is recommended advise you with an accountant specialized in digital taxes. At NSS Abogados, we can help you to regularize your tax situation and optimize your tax burden.
Following these steps and with good accounting advice, can a natural or legal person in Chile operate successfully on OnlyFans. The key is to treat it like what it is: an international digital business. Thus, the benefits of the platform (access to a global subscriber market) are taken advantage of while complying with local obligations in Chile, avoiding future problems with the treasury or other authorities.
Not only does complying with tax obligations avoid legal problems, it also strengthens your reputation as a professional influencer. At NSS Abogados, we offer specialized advice to help you comply with these regulations and optimize your tax situation.
Do you have questions about your taxes as an influencer? Contact us today for personalized advice or Schedule a meeting here.
