25 betting platforms registered to pay VAT in Chile
The Chilean Internal Revenue Service (SII) reported that 25 online betting platforms have registered under the simplified regime to declare and pay Value Added Tax (VAT) corresponding to digital services provided in the country. The registration occurred within the framework of the implementation of the new tax scheme, which will come into effect on August 1 for foreign operators who have not voluntarily registered. This is part of the oversight process aimed at ensuring compliance with tax obligations for online betting, gambling, and casino platforms operating remotely and without domicile or residence in Chile.
Among the registered platforms are Betsala, W&C, Ingus Bridge Corp, Leontodo, Gladia, Logflex MT Limited, Skill On Net, Novawave Technology, 1XBET, S3 Tech, Betway Limited, Polar Limited, Baytree Interactive, Overcooked, 418SERVICES, Kaizen Gaming International, which operates Betano, VS Services, and Netplay Malta Limited, among others.
Through Exempt Resolution 94, the agency updated the list of foreign taxpayers subject to the VAT reverse charge mechanism, whereby credit card, debit card, and other payment method issuers will be responsible for withholding and remitting the tax when platforms are not covered by the simplified regime. Under this scheme, tax responsibility falls on payment method operators, who must withhold 19 percent of the VAT on each transaction made by users and remit it monthly to the treasury, with the withholding effective from August 1, 2026. The update included platforms that did not register in the system, including Bet365, Stars, 1WIN.COM, Electraworks, TheLotter, PokerStars, GGPoker, Betcris, LeoVegas, and Roobet, domiciled in jurisdictions such as Gibraltar, Malta, Cyprus, and the United Kingdom, and excluded Viagogo from the list of affected taxpayers.
According to the SII, the oversight mechanism is supported by the experience gained since the implementation of VAT on digital services in 2021 and by information provided by banking entities and payment method operators, which allows identifying platforms that conduct transactions with users located in Chile. During 2025, the agency detected that the main online betting platforms collectively registered more than four million transactions in the country. The registration of the 25 platforms occurred between July 14 and 15, after the SII announced that it would begin to apply oversight measures to operators who failed to comply with the registration obligation.
Following this registration process, the agency will review in detail the information provided by the registered platforms and, once the data is confirmed, will analyze whether the declarations and payments of digital VAT match the actual operations of each platform, using the information periodically provided by payment method providers. The Deputy Director of Oversight, Carolina Saravia, explained that with this information, they will be able to monitor registration and control the correct payment of the tax through automated processes designed to ensure compliance with obligations and greater direct collection.
The start of the oversight comes while the legislative debate on the bill seeking to regulate the online betting market in Chile continues. The SII's decision generated mixed reactions in the industry, as the Chilean Association of Online Betting Platforms argued that the measure provides tax certainty and represents a step towards future regulation, while the Chilean Association of Gaming Casinos questioned it, considering that it could be interpreted as an indirect regularization of operators whose activity still lacks a specific framework. The agency reiterated that its powers are limited to the tax sphere and that applying VAT does not imply a pronouncement on the legality of operations.
Tags: Internal Revenue Service, Exempt Resolution 94, VAT on online betting in Chile, Carolina Saravia