Resolution Ex. SII N°93 on VAT Declaration and Payment for Remote Sellers in Chile
- Implementation Date: Beginning October 25, 2025, remote sellers and digital platform operators without a domicile or residence in Chile must declare and pay VAT on low-value goods sold to local consumers under a simplified tax regime.
- E-Invoicing Requirement: All transactions must be accompanied by electronic invoices issued in compliance with local regulations, with VAT charged at the current rate of 19%. Sellers must register with the simplified tax regime before issuing invoices.
- Electronic VAT Declaration: Remote sellers are required to submit their VAT declarations electronically through the Digital VAT Portal, detailing the number of transactions and the taxable amounts for goods sold.
- Double Payment Prevention Measures: To prevent double taxation, sellers and platform operators must communicate their User Number to customs prior to the arrival of goods in Chile. Each item in shipments must have VAT charged individually, ensuring clear accountability.
Source: sii.cl
- VAT Responsibilities of Intermediation Platforms: Operators of digital intermediation platforms are not liable for VAT on remote sales or services if the seller or service provider is a VAT taxpayer in Chile. It is the responsibility of sellers to communicate their VAT taxpayer status and provide their RUT number to the platform operator, who will then be exempt from charging VAT for those transactions.
- Refunds and Adjustments for Cancellations: If a sale is canceled or a buyer exercises the right of withdrawal after VAT has been charged, the remote seller or platform operator can reduce the VAT reported in the Digital VAT Form (F129) by the amount refunded to the buyer. Discounts can also be proportionally reflected in the VAT reduction following a refund.
- Implementation Date and Scope: This resolution takes effect on October 25, 2025, and applies to the declaration and payment of VAT on sales or transactions conducted by remote sellers of low-value goods and operators of digital intermediation platforms from that date onward.
Source Ignacio Gepp
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.
