New rules are being introduced to impose VAT on goods acquired from a non-Chilean resident by a person not considered a VAT taxpayer in Chile, as long as the goods are sent to Chile and the sales price is under USD 500. The rules for VAT on digital services will also be extended to these transactions, with simplified registration requirements for foreign intermediation platforms. Additionally, new VAT anti-avoidance rules will be implemented for business reorganizations and stock transactions, aiming to prevent the avoidance of VAT in these cases.
Source Orbitax
