Elimination of Section 3.6.5 in Circular 39/2025 on Foreign Goods VAT Regulations

• The circular eliminates section 3.6.5 of Chapter II from Circular No. 39 of 2025.
• Goods located abroad, meeting new territoriality requirements, must pay VAT at the time of sale, regardless of other special taxes or import authorizations.
• The change aims to simplify procedures, improve efficiency in importing foreign goods, and protect fiscal interests.
• VAT exemptions and customs duties to avoid double taxation remain in line with previous instructions.
• Digital platform operators remain recognized as VAT taxpayers for transactions conducted through their platforms.

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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