VAT exemption procedures for low-value remote purchases

Joint resolution by the Chilean Internal Revenue Service (SII) and National Customs Service (SNA) on VAT exemption procedures for low-value remote purchases.

Summary in 3 Bullet Points

• VAT Exemption for Low-Value Imports: Goods purchased remotely from abroad (≤ USD 500) by non-VAT taxpayers in Chile may be exempt from VAT and customs duties—if the seller or platform is registered under the simplified tax regime and has charged VAT at the point of sale.
• Proof of VAT Payment Required: To qualify for the exemption, sellers or platforms must provide specific documentation (e.g., commercial name, VAT registration, shipment ID) via logistics operators to Chilean Customs.
• Strict Conditions for Grouped Shipments: Mixed shipments containing items with and without VAT charged are not eligible for exemption. Each item must be individually traceable and meet the criteria.

Source SII

 

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