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

Regulation

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.

Platforms serving Chilean residents face registration and VAT obligations, including liabilities for earlier tax periods.

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Regulation

Chile senators propose restricting or banning private online gambling

Chile’s government submitted amendments proposing a regulated private gambling market, while senators advanced competing proposals to restrict or prohibit private online gambling, according to a report. The government plan includes five-year licences, a 19% VAT on the difference between stakes and winnings, and an additional 3% gambling tax. The proposals remain under Senate consideration.

Chile's Senate is considering competing proposals on online gambling, with President José Antonio Kast's government backing a regulated private market while senators have put forward measures to restrict or prohibit private operators. The proposals remain under Senate consideration, according to a report.

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