Chile: New obligations for digital marketplaces, payment facilitators, and government agencies
Resolution 79/2025 mandates verification of tax compliance by digital platforms and payment facilitators.
The Chilean tax administration on June 26, 2025, enacted Resolution 79/2025 to strengthen the oversight of commercial activities in Chile, mandating that government entities, financial institutions, and digital platforms verify that businesses operating within Chile have informed the tax authority (Servicio de Impuestos Internos (SII)), about the commencement of their commercial activities.
Specifically, government agencies, regional governments, municipalities, financial entities facilitating payments, and operators of digital platforms must confirm that businesses have notified the SII of their operational status. This verification process involves cross-checking the tax ID (RUT) of the business or individual against the SII's database to confirm compliance.
Resolution 79/2025 also requires digital marketplaces and payment facilitators to verify the same information regarding the commencement of commercial activities with their existing domestic clients. By October 30, 2025, these entities must submit their client databases to the SII for verification. During November 2025, the SII will notify these platforms of any clients not registered as active taxpayers. These clients must then inform the SII of their commercial activities or provide proof of exemption by December 31, 2025. Platforms must report exempt clients to the SII by the fifth business day of December.
Additionally, Chilean payment facilitators and marketplace platforms enabling commercial activities in Chile are required to verify tax compliance before contracting services with clients and conduct biannual checks in July and January. This verification can be done through the SII portal using the client's RUT or via an automated API. For January checks, operators must submit their client database as of December 31 of the previous year by the fifth business day of January, and the SII will respond within the month. Similarly, for July checks, operators must submit their client database as of June 30 by the fifth business day of July, with the SII responding during July.
Non-compliance with the obligations set forth in Resolution 79/2025 will result in sanctions as per the Chilean Tax Code. Public entities will be penalized under Article 102, while other taxpayers will face penalties under Article 109.
It is expected that further regulations will be issued to correctly implement the amendments to the law.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com
Chinedu Nwachukwu | chinedunwachukwu@kpmg.com
Antonio Guzman | antonioguzman@kpmg.com