Chile Clarifies VAT Taxable Base for Non-Resident Providers of Online Gambling

The Chilean tax authority (Servicio de Impuestos Internos - SII) has published Letter Ruling No. 1658 of 8 July 2026, which concerns the taxable base of VAT for non-resident providers of online betting, gambling, casinos, and similar or related services. The request for the ruling was made by a non-resident provider subject to the recently enabled simplified VAT regime, which, according to its business model, pays out between 90% and 97% of amounts wagered as prizes. The ruling explains that …