Chile Enables VAT Payments for Foreign Betting Platforms
Chile.– June 5, 2026 – www.zonadeazar.com Chile’s Internal Revenue Service (SII) has established a registration system that will allow foreign online betting platforms without domicile or residence in the country to comply with tax obligations related to services provided to Chilean users. The measure has generated an immediate response from the Chilean Casino and Gaming Association (ACCJ), which questions the scope and implications of the resolution.
Overview
Through Resolution 69, issued on 2 June 2026, the SII determined that foreign online betting operators must comply with existing rules regarding registration, reporting and payment of taxes applicable to foreign providers of digital services subject to VAT.
The tax authority stated that the measure aims to strengthen tax fairness by ensuring that digital services supplied from abroad to Chilean residents comply with the corresponding tax obligations.
Details / Context
According to the resolution, VAT must be applied to the total amount received as remuneration for digital services, regardless of the nature of those services.
Foreign platforms that register and have provided services during the previous thirty-six tax periods must regularise their situation and pay outstanding VAT through Form F129 or the Digital VAT system.
The SII emphasised that the resolution refers exclusively to tax compliance obligations and that matters related to licensing, regulation, supervision or the legality of these activities remain under the authority of other competent bodies.
The agency also stated that unauthorised platforms have been continuously conducting VAT-taxable operations and that it is the responsibility of the tax authority to ensure payment of the corresponding taxes.
Specific Topics
Tax Compliance Objective
The SII argues that the measure seeks to eliminate gaps in tax control and reduce inequalities between foreign operators and other taxpayers who already comply with their fiscal obligations.
Regularisation of Previous Operations
Foreign platforms that have operated during the previous thirty-six tax periods will be required to regularise their tax status and settle outstanding VAT obligations related to services provided to Chilean users.
Scope of the Resolution
The authority explicitly clarified that registration and tax payments do not constitute authorisation to operate and do not alter the regulatory treatment of the activities carried out by these platforms.
ACCJ Rejects the Measure
The Chilean Casino and Gaming Association criticised the decision and argued that the measure goes beyond a simple tax collection mechanism.
ACCJ President Cecilia Valdés stated that the system functions as a form of indirect regularisation by incorporating into the state framework operators whose activities have been classified as illegal by the Supreme Court and are currently subject to digital blocking measures.
According to the association, the decision is particularly controversial given the government’s recent decision not to advance amendments and to reduce the urgency of the bill intended to regulate online betting platforms.
The ACCJ further argued that paying taxes does not transform an illegal activity into a legal one and warned that the market may interpret the measure as permission for operators to continue their activities while only regularising their tax obligations, without assuming broader regulatory, compliance or prevention responsibilities.
Future Outlook
The SII resolution opens a new chapter in the debate surrounding online betting in Chile. While the tax authority focuses on fiscal compliance for digital services supplied from abroad, representatives of the regulated industry continue to call for comprehensive legislation capable of providing legal certainty and institutional consistency.
The discussion regarding the scope of this measure and its relationship with future online gaming regulation is expected to remain a key issue within the Chilean gaming industry in the months ahead.
🔗 Edited by: @_fonta www.zonadeazar.com
