Chile: New VAT Registration for Foreign B2C Sellers

Beginning in October 2025, the resolution requires foreign sellers and platforms that handle low-value B2C goods to register for VAT.

On July 10, 2025, Resolution No. 84 was issued by Chile's tax authority SII, which established registration procedures for foreign sellers and digital platforms under Chile's simplified VAT regime for remote sales of low-value goods to non-VAT-registered buyers (B2C sales).

Individual items costing $500 or less are subject to the regulations.

Foreign direct sellers, digital platforms that facilitate sales, "redeliverer" and "drop shipping" businesses, and other middlemen engaged in the third-party sale of low-value goods are all impacted by these registration requirements.

The IVA (VAT) Digital Portal will open for registration in August 2025, and the requirements will go into effect on October 25, 2025.