-
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"
- Chile Clarifies VAT on US Software Purchases, Export Exemption for Sublicensing to Central America
- Chile Updates VAT Reporting Rules for Intermediaries, Adds New Codes to Form 29
- Chile Implements New VAT Withholding Regime for Non-Resident Remote Sellers and Digital Platforms
- Application of Article 23(5) VAT Law to Agricultural Sector VAT Refund Requests in Chile
- Chile Clarifies VAT Liability for Digital Platforms in Domestic Transactions: Platform Operators Not Accountable
