Chile’s SII sets 19% VAT enforcement for unregistered betting operators
Chile’s Servicio de Impuestos Internos said no online betting platform had registered under the new VAT system and announced enforcement from 15 July. Payment intermediaries will be required to withhold 19% VAT on transactions involving non-compliant operators; the taxable base is generally the total value of bets, with prizes deductible where operators provide supporting evidence.
Operators serving Chile face VAT withholding and enforcement based on their customers’ transactions.