- The document is issued by the Subdirección Normativa of Impuestos Indirectos.
- It provides instructions on changes introduced by Law No 21.713 to the Law on Sales and Services Tax regarding VAT on sales of movable goods located abroad.
- Law No 21.713 was published on October 24, 2024, and introduces modifications to the Law on Sales and Services Tax.
- New Article 3 bis and adjustments to Articles 4 and 12, letter B, regulate VAT on sales of movable goods considered located in the national territory for tax purposes.
- The document includes updated instructions and the modified text in an annex.
- Law No 21.210 previously introduced changes to regulate VAT on B2C services provided remotely by non-residents used in Chile.
- The law modifies VAT treatment on international remote B2C sales of low-value goods.
- Sales of goods located in the national territory are subject to VAT.
- Article 8 of the Law on Sales and Services Tax imposes VAT on imports, distinguishing them from remote sales.
Source: sii.cl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
