- Chile’s tax authority clarified that digital platform operators are not responsible for VAT on domestic transactions where all parties (vendor, customer, goods/services) are in Chile.
- Delivery services performed by local employees are exempt from VAT, so platforms merely facilitating these are not liable for VAT.
- VAT responsibility lies with the domestic supplier or resident, not the platform, when goods are in free circulation in Chile.
- Platforms are not required to verify or hold information on the vendor’s VAT status for domestic transactions.
- The ruling limits previous provisions that could have made platforms liable if vendor VAT information was missing, as long as the transaction is domestic.
Source: 1stopvat.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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