Starting on October 25, 2025, Chile will implement new VAT regulations for low-value consignments. Non-resident taxpayers must register and remit VAT on goods valued at USD 500 and digital services. Businesses enabling sales to Chile, such as digital platforms, must also register. Imports up to USD 41 are currently exempt from tariffs and VAT. The tax agency confirmed the implementation will proceed as planned after resolving issues with major platforms.
Chile Set to Enforce New VAT Rules for Platforms
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Author: Ema Stamenković
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Content accuracy validation date:
14.10.2025
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08:17h
Starting on October 25, 2025, Chile's tax agency has confirmed that it will implement new regulations pertaining to the collection of VAT on low-value consignments.
Released in July 2025, SII Exempt Resolution No. 84 lays out requirements for taxpayers who are not residents or domiciled in Chile to register, collect, and remit VAT under a simplified tax regime with regard to business-to-consumer supplies.
Consignments valued at USD 500 (including the purchase price, shipping, insurance, and packaging costs) and digitally supplied services are subject to the simplified regime's requirement to account for and remit VAT.
Operators of digital intermediation platforms, businesses hired by these platforms to handle the local delivery of digitally ordered goods, drop shipping businesses, and other businesses that permit or enable third parties to remotely market low-value goods headed for Chile are all subject to VAT registration requirements, so long as the sellers of these goods are not Chilean VAT payers.
Imports are exempt from border VAT when VAT is collected at the point of sale. However, in cases where the regime does not impose a VAT charge on international shipments, the National Customs Service's established procedures will apply and the VAT will be charged at importation.
At the moment, imports up to USD 41 are free from tariffs and VAT.
The tax agency confirmed in a statement released in late September that it will move forward with implementation as scheduled after addressing implementation issues with major platforms which handles about 78% of all shipments.
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