Regulation of VAT Declaration and Payment by Chilean Digital Sales Intermediation Platform Operators

• Regulates VAT declaration and payment by operators of digital sales intermediation platforms domiciled or resident in Chile.
• Operators of such platforms are considered VAT taxpayers, similar to habitual sellers, for taxable transactions.
• A digital intermediation platform is defined as an online interface facilitating third-party sales or services, excluding platforms solely for advertising or payment processing.
• Only the platform authorizing or processing the payment is considered the VAT taxpayer when multiple platforms are involved.
• The regulation does not apply when the sale is made by or to a VAT taxpayer under the same 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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