- Modifies Resolution No. 93 of 2025 regarding VAT declaration and payment by remote sellers and digital platform operators under the simplified tax regime.
- Applies to non-resident taxpayers providing services or selling goods to individuals in Chile who are not VAT taxpayers.
- Defines “sale” and “seller” for the purposes of the law, including habitual sellers of goods, whether produced or acquired.
- Goods located abroad but destined for Chile, valued up to USD 500, are considered located in Chile for VAT purposes.
- Digital platform operators acting as intermediaries are also considered VAT taxpayers under the law.
Source: sii.cl
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"
- Elimination of Section 3.6.5 in Circular 39/2025 on Foreign Goods VAT Regulations
- Chile Implements New VAT Rules for Digital Platforms and Low-Value Imports
- 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
