Who must pay
Digital VAT?
- Pursuant to regulations introduced in 2020 and 2024, nonresident taxpayers who provide services remotely to local beneficiaries are subject to VAT.
For example:
Those who supply software, storage, platforms or computer infrastructure, others.
- In addition, starting October 25, 2025, VAT will apply to the sale of low value goods located abroad and delivered to Chile, when these goods are purchased remotely by non-VAT taxpayers in Chile from a nonresident digital intermediation platform or vendor.
For example:
Platforms selling clothing and accessories.
What must this
taxpayers do?
- Register and enroll in the system.
- Declare and pay VAT monthly or quarterly, depending on the chosen option, between the 1st and the 20th of the month following the declared tax period.
