They must unravel a complicated third-party ownership deal involving the company that have just gone into partnership with David Beckham's advisor, says The Sun.
Kondogbia, 20, is part-owned by the Doyen Group, a firm of private equity investors who have been snapping up some of Europe's hottest young talents.
Chelsea would have to reach an agreement with the Malta-based company and with Seville to get their hands on the tough-tackling Frenchman.
Third-party ownership deals are permitted in many European countries but are strictly forbidden by the FA and Premier League.
Kondogbia only joined Seville a year ago from Lens in a deal worth about £2.5m.
The Doyen Group stumped up half of that transfer fee and now stand to make a tidy profit on their investment.