SII introduces digital marketplace third-party seller reporting requirements The Chilean Tax Authority (Servicio de Impuestos Internos – SII) has issued Circular 38/2025, which outlines new third-party seller reporting obligations for digital platforms and electronic payment providers, starting 1 October 2025, with secondary requirements 1 January
Chile sets rules for when online marketplace takes on VAT obligations Chile is implementing new rules on deemed supplier for online marketplaces from 25 October 2025. This reflects global trend to switch the VAT collections from foreign sellers to their facilitating marketplace to combat VAT
B2C Sellers and marketplaces to charge VAT in checkout on low-value consignments of goods Chile’s has enacted (Tax Compliance Bill) the imposition VAT on low-value consignments of goods being imported directly to consumers has been approved by Congress. Following the Constitutional Court giving it a
Platform operators face VAT deemed supplier and reporting obligations from January 2026 A bill (Proyecto de Ley de Cumplimiento de las Obligaciones Tributarias) to impose new VAT deemed supplier and reporting obligations on digital platform operators has been based by the Chilean Congress. It is likely
Internal Revenue Service confirms VAT on cryptocurrencies The Internal Revenue Service of Chile (SII) has confirmed the VAT liabilities on the trading of digital currencies such as bitcoin. Like many jurisdictions, trading of cryptocurrencies are treated as exempt from VAT. These digital currencies are considered an intangible.
Right to claim delayed VAT payments as pandemic continues to disrupt The Chilean tax authorities, Internal Revenue, has provided a number of reliefs on Value Added Tax payments. These include the option to apply for two months’ payment delays on VAT remittances for small businesses.
Costs of ageing population forces broadening of VAT net Chile is to broaden the scope of services subject to its Value Added Tax regime from January 2023. This is one of a range of measures being introduced to meet the rising costs of the South
