Summary
Summary
The Chilean Government has implemented a new VAT regime for non-resident e-commerce marketplaces and low-value goods. Non-resident vendors or platform operators selling low-value goods directly to end customers must register for VAT under a simplified regime.
The latest official reports from the Chilean Revenue Authority unequivocally indicate that the non-resident e-commerce marketplaces have registered for VAT under the rules of the newly established tax regime. E-commerce marketplaces that control the largest market share are the ones that registered first.
Background
To regulate the importation of low-value goods, mainly purchased through online marketplaces, the Chilean Government and the Revenue Authority have established a simplified VAT collection regime. Under this framework, non-resident vendors or platform operators that make direct sales of low-value parcels to end customers are obliged to register for VAT under a simplified regime and to comply with the rules designed explicitly for these taxable persons.
The regulatory framework entered into force on October 25, 2025. From that date, the responsible platform operators or direct vendors of low-value goods located outside the country at the time of sale should comply with the simplified VAT regime.
Under the Chile Customs Code and VAT Act, the threshold for low-value imports is fixed at USD 500. In practice, when the total value of the shipment, including all included costs, is within the threshold and the supply is B2C, orchestrated directly by the non-resident online vendor, VAT collection and payment can be simplified.
In the scenario where the online purchase of low-value goods is facilitated by a non-resident digital platform operator, the taxable operator will be responsible for VAT collection and remittance.
Key Points of the New Regime
The distance sales of low-value goods are taxed on “the point of sale” or checkout. From a tax perspective, it is treated as a sale, not as an import.
To eliminate the possibility of double taxation under the VAT and Customs regimes, if the online vendor or platform operator collects the VAT, the import will be tax-exempt, and the customs clearance will be simplified.
In cases where the online vendor or platform operator hasn’t collected VAT under the simplified regime, the customer will be obliged to pay import tax and customs duty and to follow the regular import clearance procedure.
Impact of New Tax Regime
Nine non-resident e-commerce marketplace operators have registered for the Chile VAT regime, which came into effect only recently. These nine operators control more than 90% of all online sales of low-value imports, made through end customer orders.
The respective Directors of the Customs and Revenue Agency have stated that customers should make online orders and purchases only from registered digital marketplaces. The platforms or online vendors that aren’t registered under the new VAT regime are contributing to unequal tax treatment, are distorting the rules of the game, and, with their lower prices, are hurting compliant vendors.
To transparently indicate to local customers the main customer-centric benefits of acquiring low-value products from registered online vendors, the Revenue Authority shared a practical table:
| Registered Seller | Not-Registered Seller |
| The supplier will add 19% VAT on the taxable amount of the low-value parcel(this happens on the online checkout, mainly) | The purchase price will not show any VAT in the computation |
| The purchase will be exempt from Import VAT and Import Duties upon arrival in Chile | Upon arrival at customs, the customer will pay Import VAT, any customs duty if necessary, and needs to follow the customs clearance procedure |
| The parcel will move swiftly through Customs, and it will move directly to the step of customs clearance without any additional verification procedures | The parcel needs to pass all clearance parts for imports of goods, and the customer will wait significantly longer |
Revenue Agency: Continuous Monitoring
Chilean Revenue Agency shows its determination in the successful implementation of the VAT regime for non-resident online sellers, additionally with the following strategies:
- Creation of an official list of VAT-registered non-resident e-commerce vendors and platforms, and continuous update of the same
- Direct contact with registered and non-registered taxable persons behind the platforms to register or readjust their compliance framework
- Launching different informative consumer-focused campaigns to inform local customers about what e-commerce marketplaces are registered for VAT
- Adhering to new tax technology tools for better monitoring of declared tax, and the owed one
How to Stay Compliant
- Review the turnover of your sales to customers in Chile
- Determine who your customers are
- Determine whether you supply only low-value goods
- Register under the new simplified regime
- Update your registration data if you are already registered
- Submit VAT returns and make VAT payments on time
- Follow the Invoicing and Recording requirements
Contact us if you have any questions concerning the VAT registration process in Chile and your VAT compliance responsibilities for your business operations. Our tax team would be happy to assist you.
Distant suppliers of low-value goods with customers in Chile should be aware of the latest legislative updates, which establish new registration requirements and associated responsibilities. In addition to strict registration deadlines and VAT charging, there are additional reporting requirements.
Act promptly to eliminate any potential late registration penalty.
Author: Aleksandar Delic
Indirect Tax Manager – E-Commerce
The Chilean VAT regime, effective from October 25, 2025, requires non-resident e-commerce marketplace operators and direct vendors of low-value goods to register for VAT under a simplified regime. This applies to sales of goods valued at USD 500 or less.
The threshold for low-value imports in Chile is set at USD 500. Goods valued below this amount are taxed under the simplified VAT regime, where the VAT is collected at the point of sale during the online checkout process.
Registered vendors add VAT at checkout, making the purchase exempt from import VAT and customs duties. Customers benefit from a faster customs clearance process, while unregistered vendors impose additional taxes and longer wait times.
If the online vendor or platform operator facilitates the transaction, they are responsible for collecting and remitting VAT. This simplifies the customs clearance process, as the import is considered tax-exempt.
Non-registered vendors will require customers to pay import tax and customs duties upon arrival, and the customer will face a longer customs clearance process, unlike registered vendors whose parcels are processed faster.
The Chilean Revenue Authority is actively monitoring VAT compliance through the creation of an official list of VAT-registered non-resident vendors, contacting both registered and non-registered platforms, and launching consumer awareness campaigns about VAT registration status.
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