- Chile’s Ruling No. 69/2026 says foreign online betting, gambling, and casino platforms serving Chilean users are subject to VAT as digital services.
- These platforms must register, file, and pay VAT under the simplified VAT regime for remote services.
- VAT applies to total income received, regardless of the revenue’s nature.
- Noncompliant taxpayers may be removed from the system and face additional audits.
- Prior periods must be regularized, with VAT due for up to the last 36 months.
Source: kpmg.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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