The Chilean Internal Revenue Service (SII) has registered 25 online betting platforms under the simplified tax regime for Digital Services VAT after announcing enforcement measures, while publishing a list of unregistered platforms subject to a taxpayer change mechanism under Exempt Resolution No. 94.
The Chilean Internal Revenue Service (SII) has announced that 25 online betting platforms registered under the simplified tax regime for declaring and paying VAT on Digital Services between 14 and 15 July 2026, following the introduction of enforcement measures targeting unregistered providers.
The registrations came after the SII announced that, from 15 July, it would begin applying the taxpayer change mechanism for Digital VAT to online betting platforms that had not registered for the declaration and payment of Digital VAT on services provided to taxpayers domiciled or resident in Chile.
According to the SII, Resolution No. 94 establishes the list of platforms to which a taxpayer change will apply based on information received from banking and non-banking entities and payment processors. Under the measure, the payment processor will be responsible for withholding 19% VAT on each transaction and remitting it monthly to the tax authorities.
The platforms that registered between Tuesday, 14 July and Wednesday, 15 July include:
| Platform | Registration name |
| betsala.com | Betsala BV |
| playsala.com | Betsala BV |
| latamwin.online | W&C NV |
| winchile.com | W&C NV |
| pokerenchile.com | W&C NV |
| juegaenlineachile.com | Ingus Bridge Corp |
| bettingiscool.com | Ingus Bridge Corp |
| fortunazo.cl | Leontodo NV |
| jugabet.cl | Gladia NV |
| cl.novibet.com | Logflex MT Limited |
| skillonnet.com | Skill On Net LTD. |
| state77.com | Novawave Technology NV |
| cl.bet7k.com | Novawave Technology NV |
| 1xbet.com | 1XBET |
| estelarbet.cl | S3 Tech NV |
| betway.com | Betway Limited |
| coolbetchile.com | Polar Limited |
| baytreeinteractive.com | Baytree Interactive Limited |
| epicbet.com | Overcooked LTD. |
| respin.com | Overcooked LTD. |
| 418services.com | 418SERVICES BV |
| kaizengaming.com | Kaizen Gaming International Limited (Betano) |
| doradobet.com | VS Services LTD. |
| betsson1001.com | Netplay Malta Limited |
The SII also announced that Exempt Resolution No. 94 of 15 July 2026 establishes the list of unregistered platforms to which the taxpayer change mechanism will apply. The measure is intended to ensure the correct payment of taxes by betting, gambling and casino services provided remotely by digital platforms without a registered address or residence in Chile.
Under the taxpayer change mechanism, payment method operators will withhold 19% VAT on each transaction and remit the tax monthly to the tax authorities.
The SII said the oversight mechanism draws on experience gained since 2021, when VAT began to apply to Digital Services supplied by foreign platforms. Information from debit cards, credit cards, prepaid cards and other sources has enabled the authority to identify betting platforms operating in Chile.
The unregistered platforms listed under Exempt Resolution No. 94 are:
BET365, STARS, 1WIN.COM, ELECTRAWORKS, THELOTTER, POKERSTARS, GGPOKER, BETCRIS, LEOVEGAS and ROOBET.
As a next step, the SII will review the information submitted during the registration process. Once registrations have been confirmed, the authority will analyse whether the Digital VAT declarations and payments made by each online betting platform correspond with information received from payment providers.
The Deputy Director of Tax Audits, Carolina Saravia, said: “With the information we are receiving, we will be able to monitor the registration and ensure the correct payment of this tax by these platforms, through automated processes designed and built to guarantee compliance with obligations and the increased direct revenue that will be generated from the implementation of this tax.”
