Chile – Simplified VAT registration rules set for non-resident B2C Sellers and marketplaces

6 August 2025

The Chilean Tax Administration has established a procedure for certain non-resident VAT taxpayers to register under a Simplified Tax Regime. This measure aims to ensure proper VAT compliance and collection on supplies of goods and services provided by non-resident companies to consumers within Chile.

This follows the introduction of VAT on low-value consignments of goods and services supplied by non-resident companies to consumers at the end of last year. The new procedure will take effect on 25 October 2025, although companies can begin the registration process as early as August.