Chile Updates VAT Rules for Remote Sellers and Digital Platforms

1. Elimination of Exclusion for Special Taxed Goods from Simplified VAT Regime

The Chilean Tax Administration (Servicio de Impuestos Internos, SII) has amended the simplified VAT regime applicable to non-resident remote sellers and digital platform operators. Previously, goods subject to special or additional import taxes were excluded from this regime. This exclusion has now been removed.

The change was enacted through Resolution Ex. SII No. 142-2025, effective 25 October 2025, and modifies Resolution No. 93-2025.

Read Resolution Ex. SII No. 142-2025 (PDF, Spanish) [sii.cl]

2. Validation of VAT Exemption for Low-Value Imports via Domestic Platforms

A joint resolution by the SII and the National Customs Office (Servicio Nacional de Aduanas, SNA) has updated procedures for validating VAT exemptions on low-value goods (under USD 500) purchased through Chilean-based digital platforms.

Resolution Ex. SII No. 141-2025 and SNA No. 4260-2025, effective 25 October 2025, require domestic platform operators to provide:

• Business name and tax ID
• Confirmation that VAT was charged
• Unique shipment identifier

Read Joint Resolution Ex. SII No. 141-2025 and SNA No. 4260-2025 (PDF, Spanish) [sii.cl]

3. New VAT Filing and Payment Rules for Domestic Digital Platforms

The SII has introduced a comprehensive VAT compliance framework for Chilean-based digital platforms facilitating remote sales of low-value goods. These platforms must:

• Charge 19% VAT on the total sales price
• File monthly VAT returns using Form No. 29
• Refund VAT to customers if double-charged and request reimbursement from the SII

These rules are outlined in Resolution Ex. SII No. 145-2025, effective 25 October 2025.

Read Resolution Ex. SII No. 145-2025 (PDF, Spanish) [sii.cl]

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