- Chile now requires overseas betting, gambling, and online casino service providers to collect and remit VAT on services sold to Chilean consumers.
- These providers must register under the simplified tax regime using the Simplified Tax Regime Registration Form in the Digital Services VAT Portal.
- The tax authority had previously blocked such providers from the simplified regime, but now says they must register to ensure VAT collection.
- Affected taxpayers must file Digital VAT declarations (F12) and pay VAT for the last 36 tax periods.
- The change was announced in Resolution No. 60 of 2026, issued June 2, 2026.
Source: vitallaw.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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