- The Chilean Tax Authority issued Resolution EX. SII N°93 on July 30, 2025, detailing VAT obligations for online low-value goods sellers and platforms. Sellers and digital platforms must register under a simplified tax regime. VAT exemptions apply if the seller or buyer is already a VAT taxpayer, goods are not low value (over USD 500.01), or goods require special import taxes or approvals. Platforms are responsible for VAT on transactions, while sellers handle VAT for direct sales. VAT is reported via Form F129, with no tax credit deductions. The resolution is effective from October 25, 2025, with specific transition rules for reporting.
Source: fintua.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.
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