Chile’s Tax Administration (Servicio de Impuestos Internos, SII) has issued Resolution Ex. SII 101-2024 was published on 24 October 2024, outlining guidelines for digital platform companies not based in Chile regarding the appointment of a Chilean representative.

Under Chilean laws, foreign digital platform companies must designate a representative residing in Chile and report their details to the SII via email at plataformas_BTE@sii.cl within two months of the Resolution’s publication in the Official Gazette.

The appointed representative must issue payslips to freelancers within the first five days of the month after payment, including withholding taxes, which will exempt freelancers from issuing payslips to users.