- Chilean tax authority published Circulars 38/2025 and 39/2025 on April 30, 2025
- Circular 39/2025 clarifies VAT obligations for online marketplace operators
- Operators are responsible for VAT if they facilitate third-party transactions subject to VAT and neither party is a VAT taxpayer
- Sellers in Chile: Platform operators are not responsible for VAT if sellers are VAT taxpayers; operators must report seller information to tax authority
- Sellers outside Chile: Platform operators are responsible for VAT unless sellers are formalized VAT taxpayers in Chile
- Buyers in Chile: Platform operators are not responsible for VAT if buyers are VAT taxpayers; operators become responsible if buyers do not inform them of their status
- Buyers outside Chile: Platform operators are generally not responsible for VAT
- Marketplace rules do not apply if transactions are not subject to VAT or if services are only for advertising or payment processing
- For multiple intermediary platforms, only the platform authorizing or processing payment is considered the taxpayer for VAT purposes
Source: kpmg.com
Other sources
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.
