The resolution introduces VAT registration for foreign sellers and platforms handling low-value B2C goods from October 2025.
The Chilean tax authority SII) issued Resolution No. 84 on 10 July 2025, establishing 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).
The rules apply to individual goods priced at USD 500 or less.
These registration requirements affect foreign direct sellers, digital platforms facilitating sales, “redeliverer” companies, “drop shipping” companies, and other intermediaries involved in the sale of low-value goods by third parties.
The requirements will take effect from 25 October 2025, with registration opening in August 2025 through the IVA (VAT) Digital Portal.
