Chile’s online gambling debate has reopened after the Internal Revenue Service created a VAT registration system for foreign betting and casino platforms. The move allows offshore operators serving Chilean users to register, declare and pay VAT on digital services.
The measure was issued through Resolution No. 69 on June 2, 2026. It has created tension because Chile still has not passed its wider online gambling regulation bill, leaving tax rules and licensing rules on separate paths.
SII move creates legal tension
The tax resolution gives foreign online betting and casino platforms a way to comply with Chile’s digital VAT rules. It does not create a gambling licence or legalise online betting operations in the country.
That difference is now driving the dispute. Land-based casino interests argue that allowing tax registration could create confusion over whether offshore betting sites are being accepted by the state.
The SII position is focused on tax collection. The agency is treating online betting and gaming services as taxable digital services when they are supplied to Chilean users.
Casino sector objects to tax route
Chile’s casino industry has reacted sharply to the measure. Local operators have long argued that offshore online betting platforms compete in the market without licences, local compliance costs or the same regulatory duties.
The new tax route increases that concern. Local casinos see a risk of unfair treatment if foreign platforms can pay VAT while still operating outside a full gambling framework. That concern is not only commercial. Casino operators also point to player protection, responsible gambling, advertising rules and anti-money laundering controls that are usually part of a licensed market.
Online betting bill remains unfinished
Chile has been trying to regulate online betting for several years. The main bill, filed under Bulletin 14838-03, would create a licensing system for online betting and casino platforms.
The proposal has moved slowly through Congress, though the government recently gave it urgent legislative status. The bill includes tax obligations, licensing rules and regulatory oversight for operators.
That framework would give Chile a more defined system. Until then, online gambling remains caught between user demand, offshore operators and unclear legal treatment.
