- The document is from the Subdirectorate of Auditing, Department of Procedure Design, GE 333016.
- It regulates the declaration and payment of VAT by remote sellers and digital platform operators under the simplified taxation regime.
- The resolution is dated July 30, 2025, in Santiago.
- It references various articles from the Tax Code and other related laws and decrees.
- The simplified taxation regime applies to non-resident taxpayers providing services or sales to non-taxpayer residents in Chile.
- The law defines “sale” and “seller” in specific terms, including habitual sales of movable and immovable goods.
- “Service” and “service provider” are also defined, covering habitual or sporadic service provision.
- Goods located abroad but destined for Chile are considered within national territory for tax purposes.
Source: sii.cl
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.
