SII introduced new rules on 16 October 2025 requiring domestic digital platforms to charge and report IVA on low-value goods sold remotely.
RF Report
The Chilean Tax Authority (Servicio de Impuestos Internos, SII) issued Resolution Ex. SII No. 145-2025 on 16 October 2025, setting out the obligations of digital platform operators with residence or domicile in Chile regarding Value Added Tax (IVA).
The resolution targets local platforms that facilitate the sale of low-value physical goods located abroad to non-taxpayer buyers in Chile, in line with the updated Law on Sales and Services Tax.
Under the new framework, domestic digital platform operators must charge, declare, and pay IVA on eligible sales. The standard 19% VAT rate applies to the total sales price, including all accessory charges, and becomes due when the buyer’s payment is processed.
Operators must report VAT collected using Formulario 29 on a monthly basis.
The rules also clarify cases where IVA does not apply and provide guidance on handling returns, refunds, and double taxation scenarios.
The SII further specified that domestic platform operators are not entitled to tax credits and are not required to issue any tax documents for these transactions. If VAT is collected both at import and by the domestic platform operator, the operator must refund the customer before claiming a VAT refund from the Tax Administration.
These VAT filing and payment obligations became effective on 25 October 2025.
