Chile’s tax authority (SII) has issued Circular No. 38/2025 and Circular No. 39/2025 on 30 April 2025, which implemented last year’s tax reform, including VAT marketplace rules, low-value goods rules, and marketplace compliance requirements.
New VAT rules for marketplaces
Circular No. 39/2025 outlines the VAT responsibilities for online marketplaces handling transactions through their platforms. Under the revised VAT law, marketplace operators are responsible for VAT if they manage a platform that facilitates third-party transactions, the transactions are subject to VAT, and neither the buyer nor the seller is registered as a VAT taxpayer.
The Circular also clarifies VAT responsibilities for online marketplace operators. For instance, Platform operators are generally not responsible for VAT on transactions if the seller is based in Chile and is a VAT taxpayer. However, the platform operator must handle VAT collection and payment if the seller fails to disclose their taxpayer status. For sellers outside Chile, operators are responsible for VAT unless the seller is a formal VAT taxpayer in Chile. Transactions involving buyers outside Chile are not subject to VAT, so operators are not responsible.
The new VAT rules for marketplaces will take effect on 25 October 2025.
New low-value goods rules
Circular No. 39/2025 clarifies the simplified VAT mechanism for international sales of low-value goods (under USD 500) sold to consumers (B2C) in Chile. The USD 500 cap includes goods, services, shipping, insurance, and packaging, and items exceeding USD 500 are subject to VAT.
The buyer is responsible for informing the seller or platform of their VAT status at purchase. They must then declare and pay the VAT when foreign goods are brought into the country for use or consumption.
The tax reform also introduced the concept of “remote sales,” which are taxable if the goods are destined for Chile. The Circular further clarifies that imports are exempt from VAT if it is proven that the remote seller or digital platform charged VAT for the transaction. Additionally, the Circular mentioned that the simplified taxation regime currently applies to remote sales of services will also apply to remote sales of goods.
The new low-value goods rules will take effect on 25 October 2025.
New marketplace compliance requirements
Circular No. 38/2025 introduces new information reporting rules for digital platform operators and electronic payment providers, requiring them to ensure clients notify tax authorities before starting business activities. Tax-exempt sellers can declare exemption, but platform operators must report exempt entities, their transactions, and details of specific taxpayers annually. These rules take effect on 1 October 2025.
After initial compliance checks, digital platforms and electronic payment providers must request proof of compliance from their suppliers every six months. This periodic verification will be mandatory starting 1 January 2026.
