- Chile’s SII issued Resolution No. 93 on 30 July 2025 for VAT rules on foreign e-sellers and digital platforms.
- Foreign taxpayers must declare and pay 19 percent VAT on remote sales or facilitation of low-value goods.
- Non-resident sellers and digital platforms must register under the simplified VAT regime.
- VAT must be paid electronically using the Digital VAT Form F129 on the SII website.
- Simplified VAT regime taxpayers cannot claim tax credits or issue tax documents.
- Non-resident sellers and digital platforms can amend VAT returns and request refunds for overpaid VAT.
- The Digital VAT Form F129 is due by the 20th of the month after the tax period ends.
- VAT can be filed in EUR, USD, or CLP as chosen during registration.
- Requirements take effect on 25 October 2025.
- This follows Resolution No. 84 of 10 July 2025, which set registration procedures.
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.
