Chile Enables Simplified VAT System for Non-Resident Providers of Online Gambling

Chile's Internal Revenue Service (SII) has published Resolution No. 69 of 2 June 2026, enabling the simplified VAT system (regime) for taxpayers without domicile or residence in Chile that provide betting, gambling, casinos, and similar or related services online or through digital platforms (online gambling). Non-resident providers of such services were previously excluded from Chile's simplified system because their activities were deemed illegal. However, the SII clarifies in the resoluti…