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Chile's casino association challenges VAT on online betting without sector law

Regulation

Chile's Internal Revenue Service enabled foreign online betting and casino platforms without a physical presence in Chile to register and pay VAT on services to local users. The Chilean Association of Casinos and Gaming criticised the measure before the Senate Economic Commission, arguing that sector-specific legislation should come first and warning of consumer-protection and oversight gaps.

The dispute concerns tax obligations for online operators and the regulatory safeguards expected of platforms serving Chilean users.

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Regulation

Chile's SII requires offshore gambling platforms to register and pay VAT

Chile’s Internal Revenue Service (SII) issued Resolution No. 69 of 2026 on 2 June, requiring offshore providers of gambling-related digital services to Chilean residents to register and meet VAT obligations. The SII said the measure concerns tax duties, not gambling legality; it also requires VAT payments for the preceding 36 tax periods. Officials and industry representatives disagreed over the implications for online gambling.

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