Chile Tax Agency Issues Resolution Establishing Simplified VAT Registration Procedure for Nonresidents, Digital Platform Operators

The Chilean Internal Revenue Service July 10 issued Resolution No. 84, establishing the registration procedure for nonresidents and digital platform operators with specified supplies of goods and services under the simplified VAT regime. The resolution includes measures to: 1) require, for declaration and payment purposes, nonresidents that sell low-value goods priced at up to 483,862 Chilean pesos (US$500) to resident buyers who aren’t VAT-registered, and digital platform operators that facilitate sales of such goods or supplies of services by third parties to register for the simplified VAT regime; 2) exempt nonresidents that only sell low-value goods to VAT-registered buyers; 3) ...