Chile Establishes Simplified VAT Regime Registration Procedures for Foreign Sellers of Low-Value Goods to Consumers in Chile

The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 84 of 10 July 2025, which establishes the registration procedures for foreign sellers and digital platforms under Chile’s simplified VAT regime for remote sales of low-value goods to buyers in Chile that are not VAT taxpayers (i.e., B2C sales). For this purpose, low-value goods are individual goods with a price not exceeding USD 500. In particular, the registration requirements apply to foreign direct …