The Chilean Internal Revenue Service June 2 issued Resolution No. 69, applying the simplified VAT regime for digital services providers to nonresident digital platform operators supplying online gambling, casino, and betting services to resident taxpayers not registered for VAT. The resolution includes measures: 1) imposing the VAT registration, filing, and payment requirements applied to other nonresident digital platform operators on such service providers; 2) excluding taxpayers that fail to file the specified VAT return for nonresident digital services providers, or that fail to declare and pay VAT for payments from non-registered Chilean users; 3) specifying that VAT applies to the ...
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