On Jul. 26, CHL Tax established registration procedure in the regime.
CHL Tax published Exempt Resolution 84 to establish the registration procedure in the simplified taxation regime of paragraph 7 Bis of the Law on Sales and Sevices Tax.
Highlights
Re taxpayers without domicile or residence in Chile who sell directly and remotely to buyers, not VAT taxpayers, low-value tangible personal property located abroad.
The sale of which is not prohibited in Chile, whose destination is the national territory.
Personal property is of low value when individual price does not exceed USD 5,002.
This limit includes the charges associated with the purchase of the item, such as shipping, insurance, additional packaging, charged to buyer for each individual item.
Low-value goods are considered destined for national territory if the shipping, delivery, address, or similar contains a delivery address located in the national territory.
Taxpayers without CHL residence should not register under simplified taxation regime.
To register for the simplified taxation regime, taxpayers must complete Registration Form available in the My Data menu of the Digital VAT Portal on the CHL Tax website.
Effectiveness
Taxpayers in Resolution 1 may register as of Aug. 2025, effective on Oct. 25, 2025.
