- Chile introduced new VAT compliance rules for nonresident sellers and platforms.
- Nonresident remote sellers and digital platform operators must register in the simplified VAT regime.
- A 19 percent VAT rate applies to services offered by third parties on digital platforms, with some exceptions.
- VAT declarations and payments must be submitted electronically via the SII’s online system.
- Taxpayers in the simplified VAT regime cannot claim input VAT credits and do not need to issue tax documents.
- The resolution takes effect on October 25.
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.
