- Chilean Tax Authority issued a Resolution for simplified registration of direct sellers and mandatory registration for e-commerce platforms.
- Applies to both domestic and foreign entities facilitating low-value goods or services.
- Mandatory registration starts on October 25, 2025, requiring VAT collection and remittance.
- Framework targets foreign suppliers and e-commerce operators of low-value goods.
- Aims to cover distance sales and extend VAT responsibility to digital platforms.
- Applies to B2C transactions with non-VAT-registered residents in Chile.
- B2B transactions use a reverse-charge mechanism after VAT number validation.
- Low-value goods are items valued below USD 500.
- Covered entities include domestic and foreign e-commerce marketplaces, non-resident sellers, redeliverers, and dropshippers.
- Non-resident digital platforms must register for VAT regardless of third-party supplier registration.
Source: 1stopvat.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.
