Chile opens IVA Digital registration to offshore gambling operators
- Jurisdiction
- Chile
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Announced
- 2 June 2026
- Effective
- 2 June 2026
- Authority
- Servicio de Impuestos Internos (SII), Chile
- Verified
- Fetched from official source · high confidence
Non-resident operators of online betting, gambling and casino platforms serving Chilean users. The resolution also lets them settle VAT owed for the preceding 36 tax periods, which makes it a disclosure route as much as a registration one.
SII Resolución Exenta N° 69, issued 2 June 2026, enables non-resident operators of online betting, gambling and casino platforms without domicile or residence in Chile to register and pay IVA Digital on services provided to Chilean users via Form F129 / the IVA Digital form, including payment of VAT owed for operations carried out in the preceding 36 tax periods.
What changed in detail
SII Resolución Exenta N° 69 (2 June 2026) enables non-resident operators of online betting, gambling and casino platforms to register and pay IVA Digital on services to Chilean users via Form F129, including VAT owed for operations in the preceding 36 tax periods.
Proof
conexos, en línea o a través de plataformas digitales, paguen los impuestos correspondientes por las operaciones realizadas en nuestro país, cumpliendo desde el punto de vista tributario con sus obligaciones, ya que se trata de actividades gravadas con el IVA. Específicamente, la Resolución 69, del 2 de junio del 2026, establece que estos prestadores podrán inscribirse en el sistema habilitado por el Servicio, debiendo sujetarse a las normas e instrucciones vigentes sobre inscripción, registro, declaración y pago del impuesto aplicables a los contribuyentes extranjeros que prestan servicios d
Source snapshot of the official page. Open full size ↗