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The Chilean tax authority on April 30, 2025, published Circular 38/2025 and Circular 39/2025 implementing the provisions of the tax reform adopted last year (i.e., value added tax (VAT) marketplace rules, low-value goods rules, and marketplace compliance requirements). Read TaxNewsFlash.

New VAT obligations for marketplaces (effective October 25, 2025)

Circular 39/2025 clarifies the VAT obligations of online marketplace operators in relation to transactions completed through their platform.

The tax reform included clear marketplace rules into the VAT law, providing that such operators will be responsible for the VAT when the following conditions are cumulatively met:

• The operator economically exploits a platform that facilitates third-party transactions
• The transaction facilitated is subject to VAT
• None of the parties involved in the transaction (i.e., seller and buyer) are VAT taxpayers

The Circular further clarifies in which situations operators of online marketplaces are liable for VAT depending on the location and tax status of the parties involved in the transactions:

• Sellers established in Chile: The platform operator is in principle not responsible for VAT on underlying transactions if the seller is domiciled or resident in Chile, as they are VAT taxpayers themselves. The seller must inform the operator of their taxpayer status; if they fail to do so, the platform operator becomes responsible for the VAT collection and payment on the underlying transaction. However, the platform will be required to inform the tax authority about the sellers using that platform and the amount of their sales.
• Sellers established outside of Chile: If the seller or service provider is not domiciled or resident in Chile, the platform operator is responsible for the VAT on the underlying transaction, unless the seller is a formalized VAT taxpayer in Chile. Even if foreign sellers are registered under the simplified tax regime, the platform operator, whether domiciled in Chile or abroad, is responsible for the VAT payment on transactions facilitated by them.
• Buyers established in Chile: A platform operator is not considered a taxpayer for the underlying transaction when the buyer of the good or the beneficiary of the service facilitated by the platform is a VAT taxpayer in Chile. The buyer must inform the operator of their VAT taxpayer status in Chile. If they fail to do so, the platform operator becomes responsible for the VAT payment on the underlying transaction.
• Buyers established outside of Chile: Generally, the platform operator is not responsible for the VAT because those sales transactions are not subject to VAT in that country. If the seller or service provider is domiciled or resident in Chile, they are responsible for the VAT payment, if applicable.

In addition, the Circular clarifies that the marketplace rules do not apply if the underlying transaction is not subject to VAT or if the operator of the platform provides services solely related to advertising or payment processing.

The Circular further clarifies the VAT treatment applicable to supplies involving multiple intermediary platforms. In such cases, only the platform that authorizes or processes the payment is considered the taxpayer for VAT purposes. "Authorizing" a payment refers to the platform operator influencing or determining the conditions of the charge on the customer's payment method, while "processing" a payment involves executing the charge through an appropriate system. The platform operator does not need to be involved in every step of the payment process.

A resolution will establish operational criteria for "authorizing" or "processing" payments based on business models and circumstances.

New low-value goods rules (effective October 25, 2025)

Circular 39/2025 also clarifies the application of the simplified VAT mechanism on international sales of low-value goods (not exceeding $500 USD) located abroad, sold to a final consumer (B2C) destined for Chile.

In this respect, the tax reform introduced a new concept of “remote sales� that are deemed taxable in Chile if the goods are destined for Chile. The Circular clarifies the following:

• Goods destined for Chile: This is determined based on the agreement between the parties. This is typically indicated by the "shipping address," "delivery address," or a similar concept provided by the buyer.
• Value not exceeding $500 USD: The $500 USD limit applies to the total value, including all goods, services, and associated charges like shipping, insurance, or additional packaging, charged to the buyer for each item individually, regardless of whether they are the same or different. Discounts offered by the remote seller or platform operator that result in a lower amount charged in the transaction are considered for this limit. However, gifts included in remote sales are not considered in calculating this limit. If the total value of an individual item exceeds $500 USD, these goods are subject to VAT upon importation under the general procedure, even if purchased by a final consumer, meaning an individual or entity not subject to VAT.
• Transactions in foreign currencies: To determine the exchange rate between foreign and local currency, the rate published by the Chilean Central Bank on the date the tax is incurred, which is the date the charge is made to the buyer's payment method, will be used.
• VAT status of the buyer: It is the buyer's sole responsibility to inform the seller or platform operator of their VAT taxpayer status at the time of the remote purchase. Once informed, the buyer must declare and pay the VAT upon the legal introduction of foreign goods for use or consumption in the country. This information exempts the remote seller or platform operator from responsibility for declaring and paying the VAT. If a VAT taxpayer buyer fails to disclose their status, the seller or platform operator must charge, retain, declare, and remit the VAT to the treasury, and VAT will not apply upon importation. Conversely, if a non-VAT taxpayer buyer falsely claims to be a VAT taxpayer, the remote seller or platform operator will not charge VAT for the sale, and VAT will apply upon importation following the general procedure. Incorrect information provided by the buyer is not attributable to the remote seller or platform operator, who is not obligated to verify the VAT taxpayer status reported by their client. However, they must periodically submit a list to the tax authority, as established by resolution, of taxpayers to whom VAT was not charged and retained based on the received information.

The Circular further clarifies that imports are exempt from VAT if it is proven that the VAT for the transaction was effectively charged by the remote seller or digital platform. Applying this exemption requires that the VAT on the sale of the goods abroad has been effectively charged by the remote seller or digital platform. This will be verified according to the instructions issued through a joint resolution by the customs and tax authorities. If the sale of the goods located abroad was taxed with VAT due to an incorrect determination of its status as a remote sale, VAT will not be applied again upon importation. In such cases, the respective seller or platform operator cannot request compensation or a refund from the tax authority.

Finally, the Circular confirms that the simplified taxation regime that currently applies to remote sales of services will also apply to remote sales of goods.

New marketplace compliance requirements (effective October 1, 2025, and January 1, 2026)

Circular 38/2025 provides some initial clarifications on the new information reporting requirement for digital platform operators.

The Circular mandates digital platform operators and electronic payment providers, among other parties, to ensure that their clients have properly informed the tax authority about the initiation of their business activities before providing intermediary services. Sellers on these platforms have the option to declare they are not subject to that obligation based on their tax-exempt status. However, platform operators are required to annually report to the tax authority the individuals and entities who have declared they do not require the initiation of activities, including their total number of transactions and cumulative amounts. They must also report the number and cumulative number of transactions for specific taxpayers. This initial compliance verification requirement will take effect on October 1, 2025.

After the initial verification of compliance, digital platforms and providers of electronic methods of payment will be required to request proof of compliance every six months from the suppliers of goods and services using their services. This particular periodic verification will become mandatory on January 1, 2026.

Taxpayers who do not prove compliance with their tax obligations to digital platform operators or providers of electronic payment methods will be subject to advance VAT withholding performed by the intermediary. This VAT withheld will be in addition to the VAT applicable for the services provided by the digital platform and the provider of electronic payment methods. The amount withheld will be determined by a future resolution and cannot exceed the current VAT rate. If in the same underlying operation digital intermediation platforms and electronic payment operators have intervened, the one obliged to make the retention will only be the electronic payment operator.

The Circular notes that the Chilean tax authority will publish further resolutions clarifying the above obligations.

For more information, contact a ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

Juan Infante | juaninfante@kpmg.com