Type: Legislation
Effective Date: October 25, 2025
Starting 25 October 2025, Chile will require online marketplaces to assume VAT responsibilities for third-party transactions on their platforms when neither the seller nor buyer is a registered VAT taxpayer in Chile. Domestic sellers who are registered remain responsible for VAT, but if they fail to notify the platform, the platform becomes liable and must report seller and transaction details to tax authorities. For foreign sellers, the marketplace is liable for VAT unless the seller is registered in Chile, even under simplified regimes. Buyers who are registered VAT taxpayers in Chile are responsible for VAT if they inform the platform; otherwise, the platform assumes liability, while buyers outside Chile are generally exempt unless the seller is Chilean. The rules exclude platforms that only provide advertising or payment processing services, and only the platform that authorizes or processes payments in multi-platform transactions is liable.
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