Chile has introduced significant reforms to its e-commerce tax and customs framework that will continue to shape cross-border online trade into 2026. These changes are aimed at improving tax collection, increasing transparency, and aligning Chile’s rules with international digital economy standards.
Under the new regime, VAT now applies to all remote sales of goods to Chilean consumers, including low-value items. The standard 19 percent VAT is charged at the point of sale, rather than at import, shifting responsibility away from border collection. For most B2C transactions, foreign sellers and digital marketplaces are treated as the VAT taxpayer, meaning platforms facilitating the sale must collect and remit VAT to the Chilean tax authority. To support compliance, Chile has expanded its simplified VAT registration system for non-resident sellers and platforms, allowing VAT reporting and payment through an online portal.
At the same time, Chile has restructured its customs duty treatment for low-value goods. While VAT now applies regardless of value, the government has increased the customs duty exemption threshold to USD 500 per individual item. This threshold applies on a per-item basis rather than per shipment and includes the item value plus shipping and insurance costs. Goods that meet the conditions of the simplified VAT regime and fall within the USD 500 limit are generally exempt from customs duties, even though VAT must still be paid. Shipments exceeding this value, or those that do not meet the simplified regime requirements, remain subject to standard customs duty and VAT at import.
These reforms replace Chile’s previous low de minimis model and are designed to streamline customs clearance for low-value e-commerce goods while ensuring consistent tax treatment between domestic and overseas sellers. For consumers, VAT is now clearly displayed and paid at checkout. For businesses and marketplaces, the changes increase compliance obligations but reduce uncertainty at the border.
Companies selling goods into Chile, particularly online retailers and platforms, should review their pricing, tax collection processes, and system capabilities to ensure compliance under the new rules as these reforms become fully embedded in 2026.
Official notifications of these regulatory changes can be found on the following government websites: