Ruling No. 1688-2025 states that DPIs selling low-value goods in Chile are not VAT taxpayers, must include all charges in the total price, and can reclaim excess VAT on returned goods after refunding the customer.
Chile’s Tax Administration (SII) has published Ruling No. 1688-2025 of 27 August 2025 on its website on 3 September 2025.
The ruling provides clarification regarding the scope of new VAT rules for the remote purchase of low-value goods (CIF under USD 500) by non-VAT taxpayers via digital platform intermediaries (DPIs), which take effect on 25 October 2025.
Ruling No. 1688-2025 clarifies that DPIs are not considered VAT taxpayers when selling low-value goods as Chilean residents. They are not required to include or separately display VAT in the prices of the low-value products, but all accessory charges must be included in the total price. If goods are returned, DPIs can recover any excess VAT charged, provided the tax is first refunded to the customer.
Earlier, the SII and the National Customs Office (SNA) jointly published a resolution on 25 August 2025, establishing rules exempting low-value imports (CIF value under USD 500) from VAT when purchased from non-resident remote sellers or digital platform intermediaries (DPIs).
