The Chilean tax authority (Servicio de Impuestos Internos - SII) has issued Resolution No. 93 of 30 July 2025, which regulates the declaration and payment of VAT by 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). This follows Resolution No. 84 of 10 July 2025, which established the registration procedures for such foreign sellers and digital platforms.
Resolution N…