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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.
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