Since October 25, 2025, significant changes have come into effect regarding VAT on goods purchased through foreign platforms or digital retailers when the value of the item does not exceed USD 500. These modifications affect consumers and companies involved in imports, e-commerce, accounting services, and tax compliance. Below, we summarize the key points you need to know.
What is changing in VAT for remote purchases?
- Goods purchased from foreign platforms or sellers valued at up to USD 500 are now subject to VAT. If the platform is registered with the Chilean Tax Authority (SII), these goods will also be exempt from import duties.
- In this scenario, the platform acts as the seller and must withhold and remit VAT under the SII’s simplified tax regime.
- If VAT is included at the time of purchase, the import process becomes faster and more efficient once the goods arrive in Chile.
- If the platform or seller is not registered—or if the value exceeds USD 500—VAT (and potentially customs duties) must be paid during the import process through the traditional customs mechanism.
What must foreign platforms and sellers do?
- They must register with the SII if they sell goods remotely to customers in Chile for amounts up to USD 500.
- Registration opened on August 1, 2025.
- Monthly filers must begin declaring in November (for sales made between October 25 and October 31).
- Quarterly filers must begin in January 2026.
- Platforms already registered for digital services do not need a second registration; they only need to update their information to include “sale of taxable goods.”
- They may change their filing frequency or payment currency every year between January 21 and 31.
The recent VAT changes for remote purchases make the import process more agile and predictable, increase transparency in the final cost for buyers, and introduce new obligations for foreign platforms—directly affecting companies that import or sell goods in Chile.
To adapt, SMEs and accounting teams must verify whether their suppliers are registered with the Chilean Tax Authority (SII), correctly record the 19% VAT as an input tax credit, assess cash-flow impacts when importing frequently, and keep their accounting books and electronic records fully updated in accordance with SII requirements.
The new SII rule imposing VAT on online purchases of goods from abroad up to USD 500 represents a significant shift for both consumers and businesses engaged in international trade, imports, or product resale. For SMEs and companies managing accounting, payroll, or tax compliance, these changes introduce new control requirements—but also opportunities to prevent unexpected customs costs and improve financial planning.
We recommend reviewing agreements with international suppliers, confirming platform registration with the SII, and adjusting accounting processes to record VAT properly. Doing so ensures full compliance and a more efficient financial operation.