Chile – Foreign Online Betting Platforms Mandated to Register for Digital VAT 

The Chilean Internal Revenue Service has issued a Resolution mandating VAT liability for non-resident online gambling platforms. According to the performed audits and reviews, the Revenue Authority concluded that most of the platforms aren’t fully compliant with the VAT on Digital Services regime established for overseas digital platforms. 

This Resolution introduces the obligation for non-resident gambling platforms to register for VAT, collect, and remit VAT following the rules and regulations specifically developed for the overseas providers of digital services. 

This Resolution establishes the requirements for registration and sets a VAT collection mechanism for overseas digital platforms that operate in the sector of online betting, gambling, and similar activities, and that don’t have a physical establishment or tax residence in the country, to be held accountable for VAT. 

As Resolution emphasizes, these activities are subject to VAT, and they have been subject to Digital VAT since the introduction of this regime. 

Resolution – Overseas Gambling Digital Platforms 

Resolution 69, adopted by the Revenue Authority on June 2, 2026, establishes that these service providers should register for VAT and should fully comply with the VAT Digital Service framework introduced previously. 

VAT Collection 

VAT should be imposed on the total amount received(with all other associated costs per transaction) received by the platform. VAT rate applicable to most of these digital transactions is 19%. 

Registration

After successful registration under the VAT on digital services registration regime, the platform operator is mandated to file a cumulative return that aggregates sales data extracted from the supplies made in the last 36 reporting periods. 

The next step for the digital platform operator is to remit VAT that should have been collected for the last 36 reporting periods. 

The reporting platform should use the Digital VAT form(for filing and remittance), specifically developed for digital service providers. 

Coverage

The Internal Revenue Service Resolution, only related to VAT duties for non-resident digital gambling platforms, it doesn’t extend to other tax or legal obligations.