The Law No. 21713, which establishes rules to ensure compliance with tax obligations within the Pact for Economic Growth, Social Progress, and Fiscal Responsibility, published in 2024, made some modifications to the Value Added Tax Law.
Among these modifications, the sale of movable goods through intermediary platforms or digital commerce located abroad by final consumers in Chile was incorporated as an object of value-added tax, as long as their price, including other expenses, does not exceed USD 500.00 and the destination of the goods is Chile.
The tax will be paid through the platform or digital commerce, which will be responsible for applying the 19% VAT, as long as it is registered with the tax authority for such purposes and will not be required to issue any digital tax receipt.
DEPARTAMENTO EMISOR
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