On October 25, 2025, the amendment to the Value Added Tax Law introduced by Law No. 21,713 on Tax Compliance (the “Law”) will enter into force, applying VAT to certain sales of goods located abroad made through digital intermediation platforms. Specifically, sales of good located abroad will be subject to VAT when made by a seller or service provider not domiciled or resident in Chile, through a digital intermediation platform, to non-VAT taxpayers, provided that the goods are destined for Chile and their value does not exceed USD 500. Additionally, the Law eliminates the VAT exemption applicable to imports of goods under USD 41...
VAT applicable to sales of goods located abroad, made through digital intermediation platforms, will enter into force on October 25, 2025
Carey, October 2025