- Chile’s tax authority issued Circulars No. 38/2025 and No. 39/2025 on 30 April 2025
- New VAT rules for marketplaces take effect on 25 October 2025
- Marketplace operators are responsible for VAT if they facilitate third-party transactions and neither party is a registered VAT taxpayer
- Operators are not responsible for VAT if the seller is based in Chile and is a VAT taxpayer
- Operators must handle VAT if the seller fails to disclose taxpayer status
- Transactions with buyers outside Chile are not subject to VAT
- New low-value goods rules take effect on 25 October 2025
- Simplified VAT mechanism applies to international sales of low-value goods under USD 500
- Buyer must declare and pay VAT for foreign goods brought into Chile
- Remote sales are taxable if goods are destined for Chile
- Imports are exempt from VAT if VAT was charged by the remote seller or platform
- New marketplace compliance requirements take effect on 1 October 2025
- Digital platform operators and payment providers must report exempt entities and transactions annually
- Periodic compliance verification required every six months starting 1 January 2026
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.
