- Chile’s tax authority (SII) issued a resolution requiring foreign online betting and gambling platforms to register and pay VAT on services provided to users in Chile.
- The measure creates a system for inscription, tax declaration, and payment for non-resident digital service providers.
- VAT will apply to the total amount received for these services, and platforms with unpaid activity from the last 36 tax periods must settle the tax via Form F129 or the VAT Digital form.
- The resolution is only about tax compliance; licensing, regulation, and legality are handled by other authorities.
- The goal is to improve tax equity and ensure foreign digital operators are taxed like domestic taxpayers.
Source: sii.cl
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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