The measure seeks to control tax compliance regarding VAT for digital services provided from abroad to users in Chile, enabling a registry for their registration, declaration, and payment of the corresponding tax.
Chile’s Internal Revenue Service (SII) announced that it released Resolution No. 69 on 3 June 2026, establishing the registration system and setting a mechanism for platforms without domicile or residence in Chile that provide betting, gambling, casinos, and similar or related services, online or through digital platforms, to pay the corresponding taxes for operations carried out in our country, complying from a tax point of view with their obligations, since these are activities subject to VAT.
Resolution 69, dated 2 June 2026, establishes that these service providers may register in the system enabled by the Tax Service and must comply with the current regulations and instructions regarding registration, filing, declaration, and payment of the tax applicable to foreign taxpayers providing digital services subject to VAT.
In this way, the resolution strengthens tax equity, ensuring that when digital services are provided from abroad to individuals domiciled in Chile, the corresponding tax is always declared and paid, preventing the creation of uncontrolled areas and inequality compared to other taxpayers who are complying with the correct and timely payment of their taxes.
VAT must be applied to the total amount of consideration received as remuneration for the provision of these services, regardless of their nature.
Once registered in the system, online betting platforms without a registered address or residence in Chile that have provided services during the last thirty-six tax periods must pay the corresponding outstanding VAT through Form F129 or the Digital VAT form.
This resolution refers exclusively to compliance with tax obligations, as matters related to the authorisation, regulation, sectoral oversight, or assessment of the legality of these activities fall under the jurisdiction of other competent bodies, in accordance with the current legal framework.
Given that these unauthorised platforms have, in practice and as is public knowledge, continuously carried out these VAT-taxable operations, even openly advertising them, it is the duty of this Service to ensure that they pay the taxes due.
