- Non-resident taxpayers selling low-value goods to non-VAT taxpayers in Chile must register in the simplified VAT regime
- Digital platform operators, redeliverer companies, and drop shipping businesses facilitating sales to Chile must also register
- Registration is done through the Chilean Internal Revenue Service digital VAT portal
- Information required includes taxpayer details, activity type, tax period, declaration currency, and contacts
- A user number is assigned upon validation for VAT declaration and payment
- The resolution is effective from October 25, 2025, with registration starting in August 2025
- Other tax topics include VAT payment by remote sellers, GAAR in joint stock companies, debt write-off between related companies, severance pay for partners, stamp tax in repurchase agreements, insurance payment reporting, public works billing, mandate contract compensation, and VAT on hotel services
Source: kpmg.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.
Latest Posts in "Chile"
- Chile Clarifies VAT Rules for Low-Value Goods via Remote Sellers and Online Platforms
- Chile Issues Guidance on Reduced Tax Rates and Advance Payments for SMEs Effective 2025-2027
- Tax Authority States Real Estate Brokers Cannot Issue VAT Invoices for Landlords
- Foreign Digital Service Providers Must Register for Simplified VAT in Chile, Tax Rules State
- Tax Administration Explains New VAT Rules for Low-Value Goods Bought Online
