- Latin American countries are updating VAT rules to tax the digital economy, including e-commerce, SaaS, digital platforms, and low-value imports, creating new compliance burdens for nonresident sellers.
- Chile now requires nonresident digital-service providers to register and remit VAT on B2C sales, extends liability to some platforms and payment intermediaries, and from October 2025 also covers low-value goods under US$500.
- Peru introduced rules in December 2024 requiring nonresident digital-service providers to register, collect, and remit VAT on B2C sales through a simplified monthly filing process.
- Across the region, key issues for U.S. companies include differing registration models, withholding rules, platform liability, and the need to distinguish B2C from B2B transactions.
Source: rsmus.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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