Chile: 25 foreign betting platforms register to pay the Digital VAT

Chile’s Internal Revenue Service (SII) has started getting results from its push to bring foreign online betting operators into the tax net. After initially reporting zero voluntary registrations, the agency says 25 platforms have now enrolled to declare and pay the 19% Digital VAT on covered transactions.

1. The SII published Resolución Exenta N°69 de 2026, which requires foreign digital betting platforms to comply with Chile’s tax obligations for operations in the country. The rule obliges these providers to register in the system set up by the agency and follow the registration, filing, and tax payment rules already in place for foreign taxpayers offering digital services in Chile.
2. Until 14 July, the SII told Cooperativa that no platform had registered voluntarily to pay the corresponding Value Added Tax. The agency then said that from 15 July it would begin enforcing compliance against operators that had not registered on their own. After that warning became public, foreign online gambling operators started joining the register.
3. The SII confirmed that 25 platforms completed the process and are now authorised to declare and pay the Digital VAT, set at 19% on the operations covered by the resolution. The registered names include Betsala B.V., W&C N.V., Ingus Bridge Corp, bettingiscool.com, Leontodo N.V., Gladia N.V., Logflex MT Limited, Skill On Net LTD., Novawave Technology N.V., 1XBET, S3 Tech N.V., Betway Limited, Polar Limited, Baytree Interactive Limited, Overcooked LTD., 418SERVICES B.V., Kaizen Gaming International Limited (Betano), VS Services LTD. and Netplay Malta Limited.
4. The SII also reminded operators that do not register that they will fall under the cambio de sujeto mechanism set out in Resolución N°94. Under that model, the payment provider must withhold 19% VAT on each transaction and transfer it monthly to the tax authorities. Registered platforms, by contrast, take direct responsibility for filing and paying the tax themselves.
5. There is still no specific law regulating Chile’s online gambling market. The pending bill would create a licensing system for operators and target illegal supply, but the text is still not in force. That matters for PSPs because Chile is already taxing the flow; the licensing framework that would define who can legally operate is still unfinished.

The industry pushback is predictable enough: Cecilia Valdés, president of the Asociación Chilena de Casinos de Juegos, argued that the resolution effectively legitimises sites that do not have legal authorisation to operate in Chile. Her point is not about tax mechanics, but about what tax registration signals to the market when the underlying licensing regime is still missing.