Chile’s tax authority will begin applying VAT to remote imports of goods valued at up to USD 500, purchased through 20 major foreign platforms, which is currently up to USD 41.
Chile’s tax authority (SII) announced on 24 October 2025 that it will start applying VAT to remote purchases of goods valued up to USD 500 when bought through 20 registered foreign retailers and intermediary platforms, which account for 90% of such transactions, in line with the Law on Compliance with Tax Obligations, effective 25 October 2025.
Among these platforms, AliExpress stands out, representing 78% of all such purchases of goods up to USD 500 made remotely from Chile. Other participating platforms include Amazon, eBay, Shopee, Shein, and Temu.
The foreign businesses and platforms listed have complied with their obligation to register under the simplified tax regime established by law. Buyers are advised to take the necessary precautions to verify the legitimacy and security of the respective website.
To implement this legal modification established in Law No. 21,713 on Compliance with Tax Obligations, the SII published instructions for foreign intermediary platforms to register in this simplified tax system through Resolution No. 84 of 2025.
Likewise, the procedure for declaring and paying VAT on purchases of goods up to USD 500 was established in Resolution No. 93 of this year. Meanwhile, Resolution No. 103 (issued jointly with Customs) outlined the method for proving VAT exemption on the importation of these goods.
It is worth noting that, to ensure the proper implementation of the regulations, the Chilean Internal Revenue Service (SII) has held coordination and working meetings with the various stakeholders involved in this process, including the National Customs Service, Correos de Chile (Chilean Postal Service), courier companies, and representatives of the main international e-commerce platforms, to address their concerns and inform them of the steps to follow to comply with the regulations.
Until now, goods valued at up to USD 41 have been imported without paying VAT or import duties.
Key changes
To implement this new tax obligation, the Internal Revenue Service (SII) published Circular No. 39 in April of this year, establishing instructions for applying VAT to the sale of goods located abroad that are destined for Chile.
The Law on Compliance with Tax Obligations established that goods located abroad and purchased remotely by an end consumer through a platform or digital store will be subject to VAT, provided that the goods are destined for Chile and their value does not exceed USD 500 or its equivalent in Chilean currency.
Furthermore, it considers the intermediary platform as the seller; therefore, if the sale is made through this channel, the platform will be responsible for collecting, withholding, and paying VAT to the tax authorities by registering with the SII (Chilean Internal Revenue Service).
