VAT measures
- VAT on Remote Acquisitions: Under the new Tax Reform, goods located abroad will be subject to VAT when remotely acquired from non-Chilean residents by non-VAT taxpayers in Chile, provided the sales price does not exceed USD 500 and the goods are destined for Chile.
- Anti-Avoidance Rules: The Tax Reform introduces VAT on the transfer of fixed assets and real estate during business reorganizations if the primary intent is to avoid VAT, reversing the previous exemption for such transfers.
Source PwC
