Chile's tax authority has published updated VAT registration and compliance requirements for non-resident digital service providers, effective October 25, 2025. The new procedures clarify the use of Chile's simplified VAT registration platform that has been available since 2024, with monthly or quarterly filing options. Foreign providers cannot claim VAT deductions on local input VAT under the simplified regime. Chile has maintained its 19% VAT on foreign digital services since July 2020, covering streaming, cloud services, online gaming, e-books, and digital advertising.

The bottom line: Foreign digital service providers selling to Chilean consumers must prepare for the updated compliance procedures by October 25, 2025. Companies should review their current registration status and ensure they're using Chile's simplified digital services portal for streamlined VAT reporting, as traditional VAT deduction rights are not available under this regime.