Chile's Internal Revenue Service (SII) has added 25 online betting platforms to its simplified digital VAT regime after announcing it would begin enforcing tax collection measures against operators that failed to register.
The registrations followed the SII's confirmation that, from July 15, payment processors would become responsible for withholding 19% VAT on transactions involving unregistered offshore betting platforms and remitting those funds directly to the tax authority.
The measure builds on Resolution No. 69, introduced in June, which clarified that foreign operators offering online betting, casino and gambling services to users in Chile must register, declare and pay VAT under the country's simplified regime for digital services.
The ruling also requires operators to regularize unpaid VAT from previous periods where applicable.
Among the operators registering over the past day were Betway, Betano, Betsson, Novibet, SkillOnNet and 1xBet, alongside several regional brands operating in the Chilean market.
The SII also published Resolution No. 94 identifying platforms that remain outside the registration system. Those currently listed include bet365, PokerStars, GGPoker, LeoVegas, Betcris, Roobet, TheLotter, 1Win and ElectraWorks.
Chile introduced VAT on foreign digital services in 2020 before expanding its oversight capabilities through payment provider reporting and transaction data.
Since 2021, the tax authority has used information from banks, card issuers and payment processors to identify overseas digital platforms serving Chilean consumers. The latest enforcement mechanism extends that approach specifically to online gambling operators.
The tax initiative also comes while Chile continues to debate the future regulation of online gambling. Although several offshore betting brands actively serve Chilean customers, lawmakers are still considering legislation that would establish a formal licensing framework for the sector, while the Supreme Court has previously ruled against the legality of unlicensed online betting operations.
SII 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."
The tax enforcement measures follow broader regulatory activity in Chile's gambling sector. Earlier this week, casino operators Marina del Sol and Dreams asked the country's competition tribunal to suspend the tender process for four casino concessions, arguing that the current bidding terms restrict competition.
The SII said it will now verify each newly registered platform's VAT declarations against transaction data received from payment providers before determining whether further tax action is required
