Chile collects 19% VAT through platforms on goods up to US$500

Since 25 October 2025, under Law 21.713, foreign platforms collect 19% VAT at checkout on goods up to US$500 bought from abroad and declare it quarterly to the tax authority, the SII. The first two periods raised about US$94 million from about 30 platforms, with AliExpress, Amazon, Temu, Shein and eBay the largest contributors.

For a parcel Tax is collected at checkout rather than at the border, so parcels arrive tax-paid and clearance depends on platform registration data.

Key dates

Done4 May 2026
SII reports about US$94 million collected over the first two quarterly periods La Tercera

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Who it hits

Cross-border platformsCouriers and the postal operatorChilean retailers

What to prepare

Make sure Chile-bound flows from registered platforms carry proof that VAT was collected, to avoid double charging at the border
Offer non-registered sellers a DDP route that collects VAT before dispatch
Use Chile as a reference case for platform collection elsewhere in the region

Our reading

Chile's model, collecting VAT through platforms from the first dollar, is the template Colombia's e-commerce chamber is now asking for. Revenue figures support keeping it, so we see little risk of reversal.

LatAm split

Sources

VAT on goods bought abroad for up to US$500 raises over US$41 million in its first quarterly declaration period · Servicio de Impuestos Internos (SII), Chile · 2026-01-27
End of the VAT exemption on purchases from foreign platforms raises US$94 million since entry into force · La Tercera · 2026-05-04

25 Oct 2026
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Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.