- Chilean tax authority published draft guidance on VAT obligations for nonresident sellers
- New rules stem from the Tax Compliance Bill affecting platform operators and remote sellers
- Draft circular aims to clarify VAT rules for remote services and goods sold remotely to Chilean consumers
- Definition of remote services includes any service provided from outside Chile but used within the country
- Nonresident providers of remote services must register and comply with VAT obligations starting November 1, 2024
- Remote sellers of goods valued under USD 500 to register and handle VAT through a simplified system from October 24, 2025
- VAT for digital services will continue to be managed through the Portal IVA Digital online platform
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
