Chile Updates the Simplified VAT Regime for Digital Platforms and Remote Sellers
- Daniela Lavin
- Oct 17
- 2 min read
The Internal Revenue Service (SII) of Chile issued Exempt Resolution No. 142 of 2025, dated October 15, 2025, which modifies Resolution No. 93 of the same year.
The update adjusts the simplified VAT regime applicable to remote sellers and digital platforms without domicile or residence in Chile.
What’s changing?
Until now, Resolution No. 93 regulated how foreign sellers and intermediary digital platforms had to declare and pay VAT on remote sales of low-value goods (≤ USD 500) destined for consumers in Chile.
The new Resolution No. 142 expands this scope, also including under the simplified regime low-value goods located abroad and destined for Chile that are subject to special taxes or prior authorizations from public entities for their importation.
This means that even if a product requires sanitary, technical, or environmental authorization, or is subject to special taxes (such as alcoholic beverages, tobacco, or cosmetics), it can still be declared under the simplified VAT regime—without changing its customs treatment.
Who is affected?
Foreign remote sellers that sell physical goods to Chilean customers.
Digital platforms (marketplaces) that facilitate or process payments for products shipped to Chile.
Logistics and customs operators managing low-value imports.
Effective date
The amendments will take effect on October 25, 2025.
Summary
Aspect | Before | Now |
Covered goods | Low-value goods (≤ USD 500) without additional restrictions | Now includes goods subject to special taxes or prior authorization requirements |
Applicable regime | Simplified VAT regime for non-residents | Maintained, but with broader scope |
Filing and payment | Through the SII portal (simplified regime) | No procedural changes, but expanded coverage of operations |
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