Chile’s SII sets how foreign sellers of low-value goods and digital platforms register for IVA from 25 October 2025

What changed in detail

Resolución Exenta SII N° 84, dated 10 July 2025, sets the procedure for registering in the simplified IVA regime of Párrafo 7° bis of Decreto Ley N° 825. It implements the goods and platform provisions of Ley 21.713, published on 24 October 2024.

Under resolutivo 1°, the following non-domiciled, non-resident businesses must register:

• sellers that sell low-value goods remotely to buyers in Chile who are not IVA taxpayers. A good is low-value when the price of the item, taken individually, is USD 500 or less, including shipping, insurance and packaging charged to the buyer for that item;
• operators of digital intermediation platforms, such as marketplaces, even where the sellers using them are registered themselves;
• redeliverers that organise delivery to Chile of goods bought from foreign sellers that do not ship to Chile (courier and postal companies are excluded);
• drop-shipping companies and other businesses that facilitate remote sales of low-value goods to Chile.

Resolutivo 2° excludes sellers and platforms that deal only with Chilean IVA taxpayers or only in goods above USD 500. Under resolutivo 13°, registration opened in August 2025 and took legal effect on 25 October 2025, the date the resolution entered into force under resolutivo 12°. From that date IVA had to be charged on these sales. Businesses already registered in the simplified regime for digital services keep their registration and user number but must update the registration form to add the sale or intermediation of taxed goods.

What it means

The resolution is in force and still governs registration. It extends the procedure that Resolución 105 of 2024 set up for digital services to goods, under the rules of Ley 21.713. Registration is only half the regime: declaration and payment follow Resolución 93 of 2025.

The point most often missed is that a marketplace must register even when every seller on it is already registered. A foreign digital-services provider that also sells goods does not open a second registration; it updates the existing one.