Draft online the articles of association and obtain an authentication number
Agency: Registro de Empresas y Sociedades
Entrepreneurs can draft the articles of association online by completing a form that will be submitted throught the Registry of Enterprises and Companies (www.tuempresaenundia.cl). The system will then deliver an authorization number. With this number, the entrepreneur will visit the notary to obtain a digital signature.
Time and cost: Less than 1 day (online procedure), no charge
Register the company with the Registro de Empresas y Sociedades
Agency: Registro de Empresas y Sociedades
Entrepreneurs can register online (www.tuempresaenundia.cl) at no cost. The system allows users to register (modify, cancel, etc.) a company online, at zero cost. The system provides the certificate of existence immediately, and it automatically assigns a tax payer ID number to the company. The system will require that all partners subscribing the document have an advanced electronic signature (a token), or that they do the process with a notary that uses his own advanced electronic signature.
Time and cost: Less than 1 day (online procedure), UF 0,26
Give notice of initiation of activities to the Internal Revenue Service online
Agency: Internal Revenue Service
Entrepreneurs must submit an “initiation of activities” (“Inicio de Actividades”) form before the Chilean IRS, which is a sworn statement submitted to inform that the taxpayer will start to develop economical activities in Chile. The procedure can be carried out through the Chilean IRS website (www.sii.cl).
Time and cost: Less than 1 day (online procedure), no charge
Obtain a digital certificate to enable the issuance of tax documents before the Internal Revenue Service
Agency: Company approved by the Internal Revenue Service
The digital certificate of an electronic signature certifies the relationship between the signatory or the owner of the certificate.
Law No. 20.727 which Modifies Tax Law Regarding the Electronic Invoice and Establishes other Measures, (2014), replaced the use of paper documents for electronic documents. As of 2018, the documents that must be issued or completed online by a company include: invoices, purchase invoices, liquidations of invoices, credit and debit notes, accountant registries. The digital certificate allows companies to pay taxes online with the Internal Revenue Service (http://www.sii.cl).
Companies must request the issuance of a certificate from one of the suppliers approved by the Internal Revenue Service which are:
- Acepta (www.acepta.com)
- E-CertChile Cámara de Comercio de Santiago (www.e-certchile.cl)
- E-Sign (www.e-sign.cl)
- Certinet (www.certinet.cl
- Paperless (www.paperlessla.com)
Time and cost: Less than 1 day (online procedure), between CLP 12,000 and CLP 17,000
Obtain a Business License (Patente Comercial) from the Municipality
Agency: Municipality
A Business License (Patente Comercial) must be obtained upon business start-up and then renewed on a yearly basis. The request to obtain the patente is presented through a form, along with the Tax ID (RUT) and the company’s articles of association. The fee to obtain the patente varies per Municipality, between 0.25% and 0.5% of the company’s start-up capital, as per Decree 2,385 of 1996.
Decree Law 3063/1979 rules that any profession, activity, industry, commerce, art, or any other profitable activity, independent of its denomination, must obtain a Business License from the Municipality. A separate license must be obtained from the corresponding municipality for each of the enterprise’s establishments, offices, warehouses, and so forth.
Time and cost: 1 day, simultaneous with previous procedure, between 0.25% and 0.5% of the company’s start-up capital
Register with the labor-related accident insurance (Seguro Social contra Riesgos de Accidentes del Trabajo y Enfermedades Profesionales)
Agency: Labor Insurance (Mutuales de Seguridad)
According to Law 16.744 (article 15), it is mandatory for the employer to pay an insurance which covers work related accidents and professional illnesses. Entrepreneurs have the option to pay the insurance to the public Institute of Occupational Safety (Instituto de Seguridad Laboral (ISL), former Instituto de Normalización Previsional) or to private nonprofit entities known as Mutuales. In Chile, there are three private Mutuales:
- Asociación Chilena de Seguridad.
- Mutual de Seguridad de la Cámara Chilena de Construcción. de la construcción.
- Instituto de Seguridad del Trabajo.
Time and cost: 1 day, simultaneous with previous procedure, no charge
