- Chilean Tax Authority (SII) issued new rules on 16 October 2025 for domestic digital platforms selling low-value goods remotely.
- Platforms must charge, declare, and pay 19% IVA (VAT) on eligible sales, reporting monthly via Formulario 29.
- Rules clarify when IVA does not apply and provide guidance on returns, refunds, and double taxation.
- Domestic platform operators cannot claim tax credits and are not required to issue tax documents for these transactions.
- If VAT is collected twice (at import and by the platform), the operator must refund the customer before seeking a refund from the Tax Administration; rules effective from 25 October 2025.
Source: regfollower.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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