On 10 July 2025, the Chilean Tax Authority issued Exempt Resolution No. 84, establishing the procedure for nonresident entities to register under the simplified value-added tax (VAT) regime. This development follows changes introduced by Law No. 21,713, published on 24 October 2024 and aimed at expanding the VAT regime for the digital economy — which previously applied only to digital service providers — to include digital platforms and marketplaces for imported goods remotely acquired in international sales of low-value tangible goods made by Chilean-tax-resident individuals. Goods acquired through digital platforms and marketplaces with a value of less than US$500 will be subject to the 19% VAT under the simplified regime and exempt them from further import VAT and customs duties.

It should be noted that, in connection with this measure, Law No. 21,713 also eliminated the de minimis exemption for the import of low-value goods acquired abroad (valued at less than approximately US$41).

Key provisions

Taxpayers required to register under the Resolution include:

• Nonresidents selling low-value goods to non-VAT taxpayers in Chile
• Operators of digital intermediation platforms (e.g., marketplaces, e-commerce portals) facilitating such sales or services
• Entities redelivering or drop-shipping low-value goods and acting on behalf of Chilean consumers
• Other entities enabling remote sales of low-value goods to Chilean consumers

The registration process must be completed online through the Digital VAT Portal on the Chilean Tax Authority website.

The resolution enters into force on 25 October 2025, with early registration available from 1 August 2025.

Implications

Multinational enterprises operating digital platforms or selling goods remotely to Chilean consumers should assess whether they fall within the scope of the simplified VAT regime. Affected businesses must ensure timely registration, adapt their invoicing and tax collection systems and comply with new reporting obligations.