- Chile extended its 19% VAT to non-resident e-commerce sellers and digital platforms, covering digital services (since 2020) and cross-border sales of low-value goods (since 2024/2025).
- The de minimis exemption was removed; a new USD 500 threshold (including shipping and other bundled charges) applies to low-value goods sold online.
- Foreign sellers must register under a simplified regime with the Chilean Tax Authority (SII).
- Digital platforms are generally deemed responsible for collecting and remitting VAT on transactions they facilitate.
Source: vatabout.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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