- Ruling No. 1688-2025 clarifies VAT rules for low-value goods purchased remotely in Chile.
- DPIs selling low-value goods in Chile are not considered VAT taxpayers.
- All charges must be included in the total price of low-value goods.
- DPIs can reclaim excess VAT on returned goods after refunding the customer.
- The ruling takes effect on 25 October 2025.
- Low-value imports under USD 500 are exempt from VAT when purchased from non-resident sellers or DPIs.
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.
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