Summary
- Following a deadline that saw no online betting platform initially register, Chile’s tax authority (SII) confirmed that 25 foreign gambling/betting platforms enrolled between 14–15 July 2026 in the simplified regime to declare and pay 19% Digital VAT on services to Chilean-domiciled users. [pauta.cl], [latercera.com]
- Under Resolution N°69 (in force since 2 June 2026), unregistered remote betting, gambling and casino platforms became subject to enforcement; the SII applies a “change-of-taxpayer” mechanism whereby card/payment-method operators withhold the 19% VAT on each transaction and remit it monthly. [sii.cl], [sii.cl]
- The VAT base is the amount wagered by Chilean residents (or wagers minus verifiable prizes paid); the SII stressed the measure is purely tax-related and does not legalise or regulate the sector, which remains under debate in Congress. [sii.cl], [pauta.cl]
External links
- SII precisa cómo se determinará la base imponible de las apuestas online y anuncia fiscalización – Servicio de Impuestos Internos [sii.cl]
- SII: 25 plataformas de apuestas online se inscriben para comenzar a pagar IVA en Chile – La Tercera [latercera.com]
- SII emite Resolución para que plataformas extranjeras de apuestas en línea paguen IVA Digital (Resolución 69) – SII [sii.cl]
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