SII’s new Resolution No. 93 requires foreign taxpayers registered to declare and pay 19% VAT on remote sales or facilitation of low-value goods.
Chile’s tax authority (SII) has issued Resolution No. 93 of 30 July 2025, setting rules for VAT declaration and payment by foreign sellers and digital platforms under the simplified VAT regime for B2C remote sales of low-value goods to Chile.
The Resolution requires non-resident remote sellers of low-value goods and digital platform operators to register under the simplified VAT regime and pay VAT electronically using the Digital VAT Form (F129), available on the SII website. It also states paying a 19% VAT when selling low-value goods remotely or facilitating sales of these goods through third parties.
The SII clarified that simplified VAT regime taxpayers cannot claim tax credits or issue tax documents, and non-resident remote sellers and DIP operators may amend VAT returns and request refunds for overpaid VAT.
The Digital VAT Form (F129) must be submitted by the 20th of the month following the end of the tax period (monthly or quarterly) when VAT was accrued. It should be filed in the chosen currency (EUR, USD, or CLP) as selected during registration under the simplified taxation regime.
These requirements take effect on 25 October 2025.
This development follows Resolution No. 84 of 10 July 2025, which set registration procedures for these sellers and platforms.
