- 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.
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