- Chile extended its simplified VAT regime to nonresident online gambling, casino, and betting platforms serving Chilean residents not registered for VAT.
- These foreign operators must follow the same VAT registration, filing, and payment rules as other nonresident digital service providers.
- Operators can be removed from the simplified regime if they fail to file required VAT returns or fail to declare and pay VAT on payments from Chilean non-VAT-registered users.
- VAT is due on the full amount received for the services.
- Operators that provided services in the prior 36 months must file returns and pay any outstanding VAT when registering.
Source: globalvatcompliance.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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