- New registration rules for nonresidents under simplified VAT regime in Chile
- Resolution No. 84 issued on July 10, 2025, by the Chilean Internal Revenue Service
- Targets low-value cross-border B2C transactions
- Effective from October 25, 2025
- Nonresident sellers and digital platforms must register for sales up to CLP 483,862 to non-VAT-registered Chilean consumers
- Exemption for B2B sales to VAT-registered buyers
- Outlines procedures for VAT registration, filing, and payment
- Requires submission of supporting documentation and transactional details
- Registration period opens in August 2025
- Aims to enhance VAT collection on digital commerce in line with global trends
Source: globalvatcompliance.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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