Chile to Implement VAT Deemed Supplier Rules for Digital Marketplaces Starting October 2025.

Chile will enforce new deemed supplier rules for online marketplaces from 25 October 2025, shifting VAT responsibility to platforms facilitating third-party transactions subject to Chilean VAT when neither seller nor buyer is registered for VAT locally.
Domestic sellers registered for VAT remain responsible for VAT, but if they fail to notify the platform, the platform becomes liable. Platforms must report seller information and transaction values to tax authorities regardless of seller status.
For foreign sellers, the online marketplace is liable for VAT unless the seller holds a Chilean VAT registration, including under the simplified tax regime. Buyers registered for VAT in Chile are responsible if they notify the platform, otherwise, the platform assumes VAT liability.
Buyers outside Chile are generally exempt from VAT unless purchasing from Chilean sellers, who retain VAT responsibility. The rules exclude platforms that only provide advertising or payment processing services, and transactions outside VAT scope are not affected.
When multiple intermediaries are involved, only the platform authorizing or processing payments is liable for VAT. Further guidance will define what constitutes “authorizing” or “processing” payments to clarify operational responsibilities.