- New VAT Registration Procedure: On July 10, 2025, the Chilean Tax Authority issued Exempt Resolution No. 84, introducing a registration procedure for nonresident digital platforms under a simplified VAT regime, effective from October 25, 2025, aimed at enhancing tax compliance in the digital economy.
- Expanded VAT Coverage: The new regulations extend VAT to include digital platforms and marketplaces for low-value goods sold to Chilean consumers, imposing a 19% VAT on goods valued under US$500, while eliminating the previous de minimis exemption for low-value imports below approximately US$41.
- Compliance Requirements for Businesses: Nonresidents selling low-value goods, operators of digital platforms, and entities facilitating remote sales must register online via the Digital VAT Portal and adapt their invoicing and tax systems to meet new reporting obligations, effective from early registration starting August 1, 2025.
Source EY
Chile Introduces VAT Registration for Foreign B2C Sellers and Platforms from October 2025
- Chile introduces VAT registration for foreign B2C sellers starting October 2025
- Resolution No. 84 issued by Chilean tax authority SII on 10 July 2025
- Applies to foreign sellers and digital platforms under Chile’s simplified VAT regime
- Targets remote sales of low-value goods to non-VAT-registered buyers
- Affects goods priced at USD 500 or less
- Involves foreign direct sellers, digital platforms, redeliverer companies, drop shipping companies, and other intermediaries
- Requirements effective from 25 October 2025
- Registration opens in August 2025 via the IVA Digital Portal
Source: regfollower.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.
