-
Chile’s Law No. 21,713 expands VAT to low-value imports (≤USD 500) purchased via foreign digital platforms, ensuring final consumers pay 19% VAT on goods delivered within Chile.
-
Registered platforms or digital sellers are responsible for collecting and remitting the 19% VAT; no digital tax receipt issuance is required from them under the new regulations.
Source: SOVOS
Latest Posts in "Chile"
- SII Defines Tax Documents Required for Content Creators and Influencers
- Chile Introduces New VAT Rules for Cross-Border E-commerce Low-Value Goods
- New E-Invoicing and Payment Rules for Digital Content Creators Announced by Tax Administration
- Chile Records First Companies Under New E-Commerce VAT Rules
- Chile to Enforce New VAT Rules for Platforms on Low-Value Consignments from October 2025
