Chile’s SII updates VAT withholding list for betting platforms, adds Bet365, PokerStars, GGPoker and others

Chile’s tax authority has revised the list of offshore digital platforms subject to VAT withholding under its “change of subject” mechanism, adding 11 operators and removing Viagogo. For PSPs, acquirers, and payment issuers, the practical point is straightforward: more gambling and betting transactions now fall into a regime where card and other payment issuers must withhold 19% VAT at the point of payment.

1. Under Exempt Resolution No. 94, the Servicio de Impuestos Internos (SII) updated the roster of digital platforms with no domicile or residence in Chile that are covered by the VAT “change of subject” mechanism. The measure shifts the obligation to collect the tax from the merchant to the issuers of payment methods.
2. The update replaces the list previously set out in Exempt Resolution No. 181 of 2025 and later amendments. Viagogo, which is domiciled in Switzerland, was removed from the list, while 11 platforms that did not register under the simplified regime to declare and pay VAT on digital services were added.
3. The new inclusions include Bet365, Stars, 1WIN.COM, Electraworks, TheLotter, PokerStars, GGPoker, Betcris, LeoVegas and Roobet, with operators based in jurisdictions such as Gibraltar, Malta, Cyprus and the United Kingdom. The SII said the goal is to improve tax compliance by international operators offering online betting, gambling, and online casino services without a physical presence in Chile.
4. In practice, issuers of credit, debit, prepaid cards and other payment methods must withhold 19% VAT on each transaction made on the platforms covered by the resolution, then report and pay those funds monthly to the Chilean treasury. The mechanism relies on data from banks, financial institutions, and payment operators, building on the VAT regime for digital services that has been in place since 2021.
5. The SII said additions and removals will keep being published on fixed dates. Exclusion requests filed by taxpayers take effect on 1 May, 1 August, 1 November or 1 February, depending on when they are approved. The authority can also exclude operators on its own initiative when it detects relevant changes, while new inclusions start on the first day of the month after the official publication of the updated list.

Separately, the SII said 25 platforms opted for the simplified regime. That matters because Chile is not just cataloguing offshore gambling merchants; it is building a process for taxing them through the payments stack, which puts issuers and acquirers right in the middle of enforcement.