- Chile’s SII has introduced a VAT compliance system for foreign online betting, gambling, and casino platforms serving Chilean users, treating their services as digital and subject to VAT.
- Platforms can register under a simplified VAT regime; however, for unregistered platforms, a “taxpayer change mechanism” shifts VAT responsibility to payment method operators, who must withhold and remit 19% VAT from each transaction.
- This system, building on the SII’s experience since 2021, uses automated monitoring of payment information to track compliance and ensure proper declaration and payment of digital VAT by foreign betting platforms.
Source vatabout
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