Chile Faces New Online Gambling Debate After SII Tax Resolution

Chile’s Internal Revenue Service has opened a tax registration and VAT payment mechanism for foreign online gambling platforms, triggering a new political and regulatory debate over the status of offshore betting operators in the country.

Chile’s Internal Revenue Service, the Servicio de Impuestos Internos, has issued Resolution No. 69 of 2026, creating a system for foreign online gambling platforms to register, declare and pay taxes on services provided to users in Chile. The resolution, dated June 2, applies to companies without domicile or residence in the country that offer online betting, games of chance, casino services and similar or connected digital activities.

According to the SII, the measure is intended to strengthen tax compliance for digital services provided from abroad. Platforms that register under the system must follow the existing rules for foreign taxpayers providing VAT-taxable digital services. The tax will apply to the total amount received as payment for the services, regardless of the form of compensation.

The resolution also addresses past activity. Once registered, platforms that have provided services to Chilean users during the previous 36 tax periods will have to pay the VAT owed through Form 129, also known as the Digital VAT form. The SII said the measure is aimed at avoiding uncontrolled spaces and unequal treatment compared with taxpayers that already comply with their obligations.

However, the decision has immediately reopened the debate over online gambling regulation in Chile. The SII stressed that the resolution only concerns tax obligations and does not decide whether these platforms are authorised, regulated or legal. Issues related to licensing, supervision and the legality of gambling activities remain under the responsibility of other competent authorities.

This distinction has not ended the controversy. Representatives of the regulated casino sector and several lawmakers have criticised the measure, arguing that allowing offshore betting platforms to enter a tax system may send a confusing signal to the market. Critics say tax registration should not be interpreted as legalisation and have called for a comprehensive law to define licensing, consumer protection, advertising controls and enforcement against illegal operators.

The dispute comes as Chile continues to discuss a broader framework for online gambling. For the industry, Resolution No. 69 is important because it separates tax enforcement from gambling licensing, while also showing that the authorities are no longer ignoring the economic activity generated by offshore platforms.

The coming months may be decisive for Chile’s online gambling market. If tax compliance moves faster than sector-specific regulation, operators, casinos and policymakers could face a period of uncertainty in which platforms are required to pay VAT but still lack a clear licensing framework. For Chile, the main challenge will be to align tax collection, consumer protection and market legality under one coherent regulatory approach.