Chile Tax Agency Issues Resolution on VAT Declarations, Payments by Nonresident Sellers, Digital Platform Operators

The Chilean Internal Revenue Service July 30 issued Resolution No. 93, on VAT declarations and payments by nonresident remote sellers and nonresident digital platform operators. The resolution includes: 1) that nonresident remote sellers of low-value goods and specified nonresident digital platform operators must be previously registered in the simplified VAT regime to declare and pay VAT; 2) that specified taxpayers listed must charge the 19 percent VAT rate to purchasers or beneficiaries of services provided by third parties and concluded through a digital platform, with exceptions; 3) procedures for e-filing and paying VAT online; and 4) that taxpayers registered under ...