- Chilean tax authority published Circulars 38/2025 and 39/2025 on April 30, 2025
- Circulars implement VAT marketplace rules and low-value goods rules from last year’s tax reform
- New VAT obligations for marketplaces effective October 25, 2025
- Circular 39/2025 clarifies VAT obligations for online marketplace operators
- Operators responsible for VAT if they facilitate third-party transactions subject to VAT and parties are not VAT taxpayers
- Sellers in Chile: Platform operator not responsible for VAT if seller is a VAT taxpayer; seller must inform operator of their status
- Sellers outside Chile: Platform operator responsible for VAT unless seller is a formalized VAT taxpayer in Chile
- Buyers in Chile: Platform operator not responsible if buyer is a VAT taxpayer; buyer must inform operator of their status
- Buyers outside Chile: Platform operator generally not responsible for VAT
- Marketplace rules do not apply if transaction is not subject to VAT or if operator only provides advertising or payment processing services
- VAT treatment clarified for supplies involving multiple intermediary platforms
Source: kpmg.com
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.
