- Ruling No. 1688-2025 clarifies VAT rules for low-value goods purchased remotely in Chile.
- DPIs selling low-value goods in Chile are not considered VAT taxpayers.
- All charges must be included in the total price of low-value goods.
- DPIs can reclaim excess VAT on returned goods after refunding the customer.
- The ruling takes effect on 25 October 2025.
- Low-value imports under USD 500 are exempt from VAT when purchased from non-resident sellers or DPIs.
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.
Latest Posts in "Chile"
- Chile Issues Guidance on Reduced Tax Rates and Advance Payments for SMEs Effective 2025-2027
- Tax Administration Explains New VAT Rules for Low-Value Goods Bought Online
- 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
- Coordinated Effort Recovers Illegal Cigarette Manufacturing Machine, Prevents $16 Billion Tax Evasion
