Chilean IRS Establishes VAT Registration for Nonresidents and Digital Platforms, Effective October 2025

• Simplified VAT Registration Introduced (Resolution No. 84)
  As of July 10, 2025, Chile’s tax authority (SII) has established a simplified VAT registration process for non-resident sellers and digital platform operators selling low-value goods (≤ CLP 483,862 / ~US$500) to Chilean consumers.

• B2C VAT Collection Obligations
  Non-resident sellers making B2C sales of low-value goods must register and collect VAT. However, if their customers are VAT-registered Chilean businesses, registration and VAT collection are not required.

• Platform Operators Required to Register
  Digital platforms facilitating B2C sales must register and assume VAT collection responsibilities — even when the underlying seller is not VAT-registered — aligning with global trends of platform liability for indirect tax.

Source:

• news.bloombergtax.com
• Chile Introduces New VAT Compliance Rules for Digital Platforms and Payment Providers Starting 2025 – VATupdate

---

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.