The SII calls for foreign online betting and gambling platforms to pay digital VAT

On 2 June 2026, the Internal Revenue Service published Exempt Resolution No. 69, thereby establishing a system enabling taxpayers with no domicile or residence in Chile who provide betting, gambling, casino and similar or related services remotely to fulfil their tax obligations in the country.

This measure is part of a trend that is already taking hold in tax matters, namely the taxation of digital services provided from abroad but consumed or used by persons domiciled or resident in Chile.

Exempt Resolution No. 69 establishes that the registration process is governed entirely by the Simplified Taxation Regime implemented by Exempt Resolution No. 105 of 2024. To formalise their registration, foreign service providers must meet the following initial requirements.

To formalise their registration, foreign providers must provide, amongst other things, the following details:

• Identification and tax residence: details of the foreign taxpayer, jurisdiction of residence and tax identification number in their country of origin.
• Services provided in Chile: specification of remote services and the start date of provision to users domiciled or resident in Chile.
• Contact persons: identification of three contacts for communications with the SII. The regulations do not require, as a condition of registration, the appointment of a legal representative in Chile, without prejudice to the possibility of acting through an authorised agent.
• Frequency of returns and payments: choice of monthly or quarterly VAT returns and payments.
• Currency for declaration and payment: selection of the currency authorised by the system, whether foreign or domestic.

Once incorporated into the system, the tax compliance of these service providers will be subject, principally, to the following rules:

• Compliance with the general applicable rules and instructions regarding registration, filing and payment of tax applicable to service providers domiciled or resident abroad.
• Declare VAT using the Digital VAT Form F129.
• VAT must be applied to the total amount of consideration received as remuneration for the provision of these services, whatever their nature.
• Settle VAT for previous periods, where applicable. Once registered in the system, foreign taxpayers who have provided services during the last thirty-six tax periods must pay the VAT due for those periods.

In addition, the SII provides for the possibility of exclusion from the system in the event of non-compliance with reporting or payment obligations. It also provides a channel for reporting tax non-compliance associated with this type of service provider, which reinforces the SII’s active enforcement approach in this area.

A particularly relevant aspect is that the measure relates exclusively to compliance with tax obligations. In fact, the SII itself states that it is not within its remit to assess the legality of a specific economic activity; however, it is responsible for ensuring the correct application of tax law and for monitoring the collection of taxes associated with taxable events.

In other words, the Service is not validating or authorising the activity through regulation, but rather ensuring that, where taxable transactions exist, they do not fall outside the Chilean tax system.

This administrative action takes place against a backdrop where the draft bill regulating online betting platforms — introduced on 7 March 2022 and currently undergoing its second constitutional reading in the Senate — continues to be debated in parliament.

Thus, whilst the sectoral regulatory framework continues to progress, Exempt Resolution No. 69 reflects a decision by the SII to address the phenomenon of online betting platforms from a tax perspective, establishing mechanisms for the declaration and payment of VAT by foreign providers, regardless of the progress of the regulatory debate on the activity.