Chile Enforces New VAT Regime on Foreign Online Gambling Platforms

Chile Enforces New VAT Regime on Foreign Online Gambling Platforms

Chile’s Internal Revenue Service (SII) registered 25 online betting platforms under the simplified digital services VAT regime between 14 and 15 July 2026, following the introduction of enforcement measures targeting unregistered offshore operators serving Chilean residents not registered for VAT. [regfollower.com], [globalgami…nsider.com]
Under Exempt Resolution No. 94 (15 July 2026), a taxpayer-change mechanism applies to unregistered platforms: payment processors must withhold 19% VAT on each transaction and remit it monthly to the tax authority, drawing on data from banking and non-banking entities and payment processors. [regfollower.com]
Registered operators include Betway, Betano, Betsson, Novibet, SkillOnNet and 1xBet. The move builds on Resolution No. 69 (June 2026), which clarified foreign gambling, casino, and betting providers must register, declare, and pay VAT, and regularise unpaid VAT from prior periods where applicable. [globalgami…nsider.com], [kpmg.com]

Sources: Regfollower · Global Gaming Insider · KPMG TaxNewsFlash

Chile SII Publishes Platforms Registered for Digital VAT and Those Facing Change-of-Taxpayer Enforcement

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]

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