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Also summarizes EU workshop considerations for a potential Digital Services Tax, Italy’s CARF and DAC8-related marketplace reporting FAQs for crypto-asset service providers, Japan’s Q&A on consumption tax for cross-border e-commerce, Mexico’s amendments to 2026 Miscellaneous Tax Rules for digital platforms, and Nepal’s VAT notice for ride-sharing services.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/digitalized-economy-taxation-developments-summary/194662/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/digitalized-economy-taxation-developments-summary/194662.png","ImageObject",442,249,{"name":42,"@type":43},"Lucas Vance","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-03",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What does Chile’s 2026 ruling say about the VAT taxable base for online betting and gaming services?","Question",{"text":63,"@type":64},"VAT generally applies to the total wagered amounts without deduction for prizes. If the provider can substantiate its remuneration is limited to the margin retained after paying prizes, the taxable base may be that margin instead of the gross amount wagered.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How does Chile’s 2026 resolution update VAT withholding for foreign digital service providers?",{"text":68,"@type":64},"It updates the list of non-resident providers subject to VAT withholding under the “change of VAT taxpayer” mechanism, effective August 1, 2026, mainly adding new entities such as online betting and gaming platforms. Payment intermediaries may be required to charge, withhold, declare, and remit VAT on payments to the listed providers.",{"name":70,"@type":61,"acceptedAnswer":71},"What consumption tax topics does Japan’s 2026 Q&A address for cross-border e-commerce?",{"text":72,"@type":64},"It covers consumption tax treatment for low-value imports, a new registration regime for specified low-value asset sellers, and platform taxation measures effective April 1, 2028. It also explains that mail-order imports shipped to Japan are generally treated as domestic taxable sales when per-item consideration does not exceed JPY 10,000, and describes the registration system and potential responsibility of designated platform operators.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},194662,1788441514,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,119,124],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},18,"Letters",30,"letters",{"id":120,"doc_module":22,"doc_module_name":25,"category_name":121,"show_sort_weight":122,"slug":123},21,"Paper Templates",5,"papers-templates",{"id":125,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":126},158,"general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":125,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":136,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":137,"language":138,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":12,"update_tm":80,"read_time":142},549768064622,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","| Chile | 􀀹 | Enacted | VAT | On July 8, 2026, Chile's Tax Administration (SII) issued Ruling No. 1658, clarifying the VAT taxable base for online betting, gaming, casino, and similar entertainment services provided remotely by non-resident platforms to individuals in Chile. The SII confirmed that VAT generally applies to the total amounts wagered by users, without deduction for prizes paid, as the special taxable base regime for authorized casinos does not apply to online platforms. However, where a taxpayer can substantiate that its remuneration is limited to the margin retained after paying prizes, the VAT taxable base may be that margin, rather than the gross amount wagered. The ruling also clarifies prior guidance issued in 2021 and 2022. |\n| --- | --- | --- | --- | --- |\n| Chile | 􀀹 | Enacted | VAT | On July 15, 2026, Chile's Tax Administration (SII) issued Resolution Ex. No. 94-2026, updating the list of foreign digital service providers subject to VAT withholding under the \"change of VAT taxpayer\" mechanism, effective from August 1, 2026. The update mainly incorporates new non-resident entities, most of which are online betting and gaming platforms domiciled abroad. The updated list identifies foreign service providers that are not registered under Chile's simplified VAT regime for digital services and are therefore subject to VAT withholding through payment intermediaries. The update follows recent measures concerning the VAT treatment of online gambling, gaming and similar digital services. Under the mechanism, credit card, debit card and other electronic payment issuers may be required to charge, withhold, declare and remit VAT on payments made to the listed foreign providers. The revised list replaces the version previously established by Resolution Ex. No. 181-2025 and applies from August 1, 2026. |\n\n\n| European Union | 􀁺 | Announced | DST | On June 23, 2026, the European Parliament held a workshop on a potential EU-wide Digital Services Tax (DST), during which expert panellists examined the rationale, design options, revenue implications, and international context of such a measure. The discussion highlighted the challenges that traditional tax rules face in taxing highly digitalized business models, particularly where companies generate significant revenues in jurisdictions without a substantial physical presence. The panellists noted that several countries have already implemented DST-type measures with differing scopes, thresholds, rates, and reporting requirements, creating fragmentation within the single market. They also reviewed the status of the OECD Pillar One negotiations on reallocating taxing rights to market jurisdictionsand discussed ongoing United Nations work on cross-border taxation and dispute resolution frameworks. |\n| --- | --- | --- | --- | --- |\n| Italy | 􀀹 | Enacted | Marketplace Reporting | On July 29, 2026, the Italian Revenue Agency published a series of FAQs clarifying the application of the OECD Crypto-Asset Reporting Framework (CARF) and the relating EU DAC8 rules under Legislative Decree No. 194/2025 . The guidance addresses a range of reporting and due diligence issues for reporting cryptoasset service providers. The FAQs provide clarification on topics including the determination of a provider’s jurisdictional presence, reporting obligations for retail payment transactions, identification and reporting of crypto-assets, treatment of partnerships and similar entities without tax residence, and the reporting of cryptoasset lending and collateral transactions. The guidance also confirms that a reporting crypto-asset service provider that is also a reporting financial institution may rely on publicly available or |\n\n\n| Japan | 􀀹 | Enacted | VAT | On July 15, 2026, Japan's National Tax Agency published a 62-question Q&A clarifying the consumption tax treatment of crossborder e-commerce under the 2026 tax reform, covering lowvalue imported goods, a new registration regime for specified l","cbCaifqetlM0HdRj","https://ap.wps.com/l/cbCaifqetlM0HdRj","pdf",3795733,7,235,"English","# Digitalized Economy Taxation Developments Summary\n## VAT and withholding updates\n## Digital services tax and international context\n## Crypto-asset and marketplace reporting rules\n## Cross-border e-commerce consumption tax guidance","[{\"question\":\"What does Chile’s 2026 ruling say about the VAT taxable base for online betting and gaming services?\",\"answer\":\"VAT generally applies to the total wagered amounts without deduction for prizes. If the provider can substantiate its remuneration is limited to the margin retained after paying prizes, the taxable base may be that margin instead of the gross amount wagered.\"},{\"question\":\"How does Chile’s 2026 resolution update VAT withholding for foreign digital service providers?\",\"answer\":\"It updates the list of non-resident providers subject to VAT withholding under the “change of VAT taxpayer” mechanism, effective August 1, 2026, mainly adding new entities such as online betting and gaming platforms. Payment intermediaries may be required to charge, withhold, declare, and remit VAT on payments to the listed providers.\"},{\"question\":\"What consumption tax topics does Japan’s 2026 Q\\u0026A address for cross-border e-commerce?\",\"answer\":\"It covers consumption tax treatment for low-value imports, a new registration regime for specified low-value asset sellers, and platform taxation measures effective April 1, 2028. It also explains that mail-order imports shipped to Japan are generally treated as domestic taxable sales when per-item consideration does not exceed JPY 10,000, and describes the registration system and potential responsibility of designated platform operators.\"}]","Digitalized Economy Taxation Developments Summary | PDF",82]