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Chile — VAT News

Policy Development·

Chile Six Months Into 2026: Enforcement Strengthens While Major VAT Changes Remain Limited

Six months into 2026, Chile’s VAT landscape is defined less by new legislation than by the continued implementation of frameworks introduced in previous years. The most important developments involve the maturation of the country’s cross-border digital VAT regime, the gradual modernization of domestic e-invoicing infrastructure, and a broader tax reform proposal that remains focused primarily on income tax rather than indirect taxation.

Law & Regulation·

Chile Expands Simplified VAT Regime for Low-Value Remote Imports

Chile's tax authority introduces registration procedures for non-resident sellers of low-value goods and digital platform operators in its simplified VAT regime, effective October 25, 2025.

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Chile Monthly Updates — Past Issues

2026
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