Chile has announced a list of 25 foreign online betting platforms registered for digital VAT payments under its new compliance system. The SII introduced a taxpayer change mechanism on 15 July 2026 that shifts VAT collection to payment method operators for unregistered platforms. The announcement includes a list of unregistered platforms to which the mechanism will apply.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
International Tax Review · 4 months ago
Chile’s new administration announced a proposal to temporarily suspend VAT on residential property sales for one year, aiming to revive a stagnant housing market. The measure could lower final housing prices by 3‑8%, but input VAT on construction costs would become non‑creditable and must be capitalised. Its success hinges on congressional approval and swift implementation.
KPMG · 4 months ago
KPMG releases its latest installment of the Taxation of the Digitalized Economy series, summarising VAT and indirect tax updates that affect digital platforms and cross‑border services. The update covers new VAT responsibilities in Chile, Significant Economic Presence rules in Côte d’Ivoire, DAC8 crypto and platform reporting progress in the EU, and emerging VAT measures for digital services in Jamaica, South Africa, Kazakhstan, Sweden, Mexico and Poland. These developments are relevant for businesses relying on digital business models, platforms and data‑driven services.
Bloomberg Tax · 5 months ago
The Chilean Internal Revenue Service issued Letter No. 285 on Feb. 4, clarifying VAT rules for the special construction company credit (CEEC) and urban housing development. The letter confirms that CEEC can be requested at 32.5% or 16.25% if the development is related to housing, and that construction of social housing under state subsidies is not treated as a general construction contract aimed at housing.
VatCalc · 5 months ago
Chile’s Internal Revenue Service (SII) will shift VAT collection from non‑resident sellers to Chilean financial institutions starting 1 June 2026, imposing a 19 % withholding rate on eligible transactions. The first list of non‑compliant digital VAT taxpayers will be published 15 June 2026, with financial institutions required to file monthly Form 29 and a semiannual report by the last business day of February 2027.
Edicom Group · 6 months ago
Chile’s Internal Revenue Service (SII) has issued new resolutions in 2025 that expand electronic invoicing obligations. The updates require digital platform operators to verify seller registrations, mandate electronic receipts for all in‑person sales, and introduce a Delivery Note Registry with detailed transport information. Electronic invoicing has been mandatory since February 1 2018, and the SII continues to enforce validation and acceptance timelines.
Bloomberg Tax · 6 months ago
Chile's tax authority issued Letter No. 24 on Jan. 7 clarifying that VAT payers receiving taxable services from nonresident providers must issue purchase invoices and pay VAT. The letter also requires retroactive invoicing if invoices are not issued in the same tax period as the remuneration. These guidance rules affect Chilean businesses dealing with foreign service providers.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
From 15 July 2026, Chile's SII requires payment method operators to withhold 19% VAT from each transaction on unregistered foreign online betting platforms and remit the tax monthly.
From 15 July 2026, Chile's SII began applying the taxpayer change mechanism for unregistered foreign online betting platforms.
From 15 July 2026, foreign online betting, gambling, and casino platforms must register under Chile’s simplified VAT regime for remote services, file returns, and pay VAT on digital services.
From 21 July 2026, 25 foreign online betting platforms have registered under Chile’s simplified VAT regime.
From 21 July 2026, Chile's SII uses transaction data from credit cards, debit cards, prepaid cards, and other payment methods to identify foreign betting platforms operating in Chile and monitor their compliance.
Primary source
Read the full article at VATaboutThis summary was published on VATfaqs.com on 22 July 2026. It relates to VAT developments in Chile. The original source is VATabout.
