Chile: Simplified VAT regime extended to foreign online gambling platforms
Chile extends its simplified VAT regime to foreign online gambling platforms, requiring them to comply with registration and payment obligations.Summary
On June 2, the Chilean Internal Revenue Service issued Resolution No. 69, extending the simplified VAT regime for digital services providers to nonresident operators supplying online gambling, casino, and betting services to Chilean residents. This measure brings these operators within the existing VAT framework applicable to nonresident digital services suppliers. Key requirements include registering for VAT, filing returns, and paying liabilities. Operators must also declare and pay VAT on payments received from Chilean users not registered for VAT. The resolution expands the scope of Chile's simplified VAT regime and introduces specific compliance obligations for foreign operators in the online gambling sector.
(Source：Global Vat Compliance)