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Online gambling and sports betting: officially legalized from 2022 (Peru)
The online market for games and sports betting in Peru has been operating in a "white" legal framework since August 13, 2022, when Ley N ° 31557, the law governing the exploitation of games and bets "a distancia," was published. In 2023, MINCETUR approved a detailed regulation D.S. N ° 005-2023-MINCETUR, and Ley N ° 31806 amendments were also adopted. Since 2024, registration/permit windows have been launched and tax procedures have been detailed through SUNAT.
Legal basis: what exactly is legalized
Law 31557 (13. 08. 2022). Establishes that online games and distance betting are only possible on platforms authorized by MINCETUR, and introduces a separate tax regime for this activity.
Amendments Ley 31806 (28. 06. 2023). The concepts and mechanisms of application are clarified, sewing the norms into a practical plane.
Regulation D.S. 005-2023-MINCETUR (13. 10. 2023). Prescribes technical requirements for platforms, authorization procedure, control, responsibility, RG (responsible game) and fiscalization. The MINCETUR release emphasizes security and guarantee of prize payments.
Who regulates
The central organ is MINCETUR (via DGJCMT). For online, there is a specialized portal with laws, regulations and official comunicados (submission windows, SFTP technical channels, requirements for providers).
Taxes and reporting (in general terms)
Created Impuesto a los juegos y apuestas deportivas a distancia (tax on distance games and bets), administered by SUNAT; in parallel, ISC (electoral excise) is applied for the relevant operations.
SUNAT has issued procedures for non-residents, registration with the RUC and forms in US dollars for declaration/payment (including resolutions of the end of 2024 and January 2025). Always check details and current rates/formulas on the SUNAT portal.
How was the launch (timeline)
13. 08. 2022: publication Ley 31557 (frame start).
28. 06. 2023: Ley 31806 - clarifications to the law.
13. 10. 2023: D.S. 005-2023-MINCETUR - official regulations.
Start 2024: MINCETUR notifications of the monthly window for submitting provisional permits/registration without stopping payments and rates.
2024-2025: SUNAT publishes RUC/declaration regulations and form in USD; MINCETUR conducts mailing lists and technical data transmission channels.
What operators need (summary)
1. Authorization of the platform/domain/brand in MINCETUR and compliance with technical standards of the regulations (logging, SFTP data transfer, log storage, fault tolerance).
2. KYC/AML и RG. Identification of 18 +, tools of self-restraint, responsible play policy and prohibition of access to minors; tax statement and reporting according to SUNAT rules.
3. Integrites and feeds. The use of official sources of sports data and procedures for monitoring anomalies defined by the regulations.
What matters to players
Check the legality of the site. Authorized brands - MINCETUR mark and presence in official lists/registers; MINCETUR maintains a page with explanations and links to legislation.
Security and payouts. The regulation was adopted in order to guarantee the safety of the player and the payment of prizes; target brands that have been authorized.
Economics and public policy
MINCETUR estimated the potential annual fiscal effect of online at about S/162 million - funds are directed to tourism, sports and health care, which is enshrined in official communications to the regulations.
Frequently Asked Questions (FAQ)
Online betting and casinos' allowed '?
Yes I did. The box has been in effect since Ley 31557 (13. 08. 2022); activity is only possible on authorized platforms.
When did the by-law rules appear?
13. 10. 2023 D.S. 005-2023-MINCETUR; next were filing windows and technical official in 2024.
How to pay taxes and where to register?
Through SUNAT on special procedures for this sector (including forms in USD and rules for non-residents). Current details are on SUNAT websites.
Since 2022, Peru has built a complete "online vertical": Ley 31557 + Ley 31806 amendments set the legal basis, D.S. 005-2023-MINCETUR - technical rules and control, and SUNAT - fiscal processes. For players, this is transparency and protection of payments; for operators - clear licenses, compliance requirements and predictable taxes. Always check the relevant MINCETUR and SUNAT materials before publishing figures on rates/forms - they regularly update procedures and lists.