The Chilean tax authority (Servicio de Impuestos Internos - SII) recently published Resolution No. 145 of 16 October 2025, which regulates the declaration and payment of VAT by domestic digital intermediation platforms operators in Chile that facilitate remote sales of low-value goods (below USD 500) located abroad by foreign sellers to buyers in Chile that are not VAT taxpayers (i.e., B2C sales). Resolution No. 145 provides that domestic digital platforms operators are required to withhold …