Chile – Simplified VAT Regime for Remote Sellers and Non-Resident Digital Platforms

On July 30, 2025, the Chilean Internal Revenue Service (SII) published Exempt Resolution No. 93, which operationalizes the provisions of Paragraph 7° bis of the VAT Law (LIVS), within the framework of the simplified VAT regime for suppliers without domicile or residence in Chile.

Context

This resolution complements the legal framework established by Law No. 21.713 (2024), which extended VAT applicability to digital services, e-commerce, and non-resident operators, consolidating a compliance model adapted to the international digital environment.

Entities subject to the regime

The following are included:

• Remote sellers of tangible movable goods of low value (≤ USD 500 FOB) destined for final consumers in Chile.

  
  

• Digital platform operators that facilitate such sales or services used in the country.

  
  

Key technical aspects

Mandatory tax registration

Foreign taxpayers must register under the simplified regime through the SII’s online portal to access electronic filing and payment systems.

VAT surcharge and reporting obligation

VAT must be charged to the final consumer or beneficiary, except when:

• The recipient declares they are a VAT taxpayer in Chile

  
  

• The transaction is exempt, subject to special taxes, or exceeds the low-value threshold

  
  

Form 129

This form will be used exclusively to declare and pay VAT. It must include only:

• Number of transactions

  
  

• Total taxable base amount

  
  

• Applicable reductions (e.g., returns, cancellations)

  
  

No right to input VAT credit / No DTE issuance

Under this regime:

• No input VAT credit may be claimed

  
  

• Electronic tax documents (DTEs) are not required, unless the provider is domiciled in Chile

  
  

Adjustments and corrections

Reductions may be registered in the same or subsequent periods. Corrections can be made through new declarations.

Interaction with the general regime

If the provider opts for or is required to switch to the general VAT regime, they must fully comply with all formal and substantive obligations, including DTE issuance, use of input VAT credits, and monthly declarations via Form 29.

Effective date

The resolution becomes effective on October 25, 2025.

Source - SII