Chile — VAT Publications

Chile’s New VAT Regime for International E-Commerce — What Changed and Why It Matters

On 25 October 2025, Chile launched one of the most significant changes to its international e-commerce taxation system in decades. With Resolution No. 142 expanding the regime at the last moment, Chile’s low-value import VAT framework is now broader than originally envisioned and positions the country among the more advanced jurisdictions globally in the taxation of cross-border digital commerce.