- Chilean Tax Authority introduces new reporting obligations for digital platforms and payment providers.
- New rules start on October 1, 2025, with additional requirements from January 1, 2026.
- Aim to enhance tax oversight and VAT compliance in the digital economy.
- Platforms must verify users’ SII registration before offering services.
- Sellers claiming exemptions must declare this.
- Platforms must annually report user lists, total transactions, and details of unregistered users.
- From January 1, 2026, platforms and payment providers must verify users’ tax compliance every six months.
- VAT must be withheld for non-compliant sellers at a specified rate.
- Only payment providers withhold VAT when both platforms and providers are involved.
- Further guidance on technical requirements is expected.
Source: fiscal-requirements.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.
