Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to comunicaciones@fycom.cl
August 13, 2025
A través de la resolución N° 93 del pasado 30 de julio, el organismo reguló la declaración y pago del IVA respecto a dos tipos específicos de contribuyentes: vendedores sin domicilio ni residencia en Chile que realizan ventas remotas de bienes corporales muebles de bajo valor a consumidores finales en Chile; y los operadores de plataformas digitales de intermediación digital que facilitan las ventas antes señaladas.
Diario Financiero
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