Operator taxation (12% GGR + license fees) - Peru

Briefly about the main thing

Tax on distance games and bets: 12% of the tax base calculated from gross receipts (bets and bonuses) minus winnings and returns, then minus 2% "gastos de mantenimiento" (platform maintenance costs). Monthly tax.

Reporting and payments: through SUNAT in a special mode for online; Form No. 696 ("Juegos y Apuestas Deportivas a Distancia e ISC") is valid.

Regulatory framework: Ley 31557 (2022) + Reglamento D.S. 005-2023-MINCETUR (2023) enshrine platform authorization requirements and payment controls.

License/admin fees: TUPA DGJCMT (MINCETUR) procedures provide for payments for individual actions (e.g. authorization/update of platform operation, accreditation, etc.).

Parallel to the 12% tax: there is an ISC (electoral excise) for distance games/bets; order and forms are administered by SUNAT.

Legal framework and who is responsible for what

MINCETUR/DGJCMT - authorization of platforms, domains and providers, regulations (D.S. 005-2023-MINCETUR) with technical requirements and RG (responsible game).

SUNAT - tax administration: registration, declarations, acceptance of payments for 12% and ISC, launch of virtual form No. 696.

12%: what exactly is considered a base (Net Win/" GGR approach ")

SUNAT explains the settlement structure:

1. Ingreso Bruto (IB) = all bets, plus bonuses taken into account;

2. minus premios paid (winnings) and devoluciones → Ingreso Neto (IN);

3. minus 2% of IN as gastos de mantenimiento → Base Imponible;

4. the 12% rate applies to Base Imponible.

💡 Bottom line: economically, this is a tax on Net Win (analogous to GGR) with a small technological deduction (2%), and payment - monthly.

ISC (excise) and new forms

In parallel with 12%, online has an ISC in terms of distance games/bets; the procedure, deadlines and filing of declarations also pass through SUNAT, including according to Form No. 696. Details and changes in rates/mechanics are published by the tax authority.

MINCETUR License and Administration Fees (TUPA)

In addition to tax, the operator incurs administrative (licensing) costs in the DGJCMT processes. In the current materials on TUPA, individual procedures and fees are indicated, for example:

«Autorización y/o renovación de Explotación de Plataformas Tecnológicas…» - S/273.10 collection;
«Autorización de Entidades Calificadas para expedir Certificados de Cumplimiento (modelo SUCTR)» — S/ 283,40;
A number of operations (modifications, integrations, registries) are free.
MINCETUR publishes a specific list/tariffs and it can be updated.

Additionally, there is a general TUPA DGJCMT page describing the available administrative procedures.

Regulation and purpose of control

Regulation D.S. 005-2023-MINCETUR officially adopted 13. 10. 2023 and is designed to guarantee the safety of players and prize payments, as well as for technical control of platforms and suppliers (including certification laboratories).

Practical steps for the operator

1. Authorization in MINCETUR/DGJCMT (platform/domain/brand) according to the regulations; including certification, logs, SFTP uploads, and RG policies.

2. Tax statement in SUNAT (including non-residents), setting up reporting for 12% and ISC through No. 696.

3. Cache scheduling: 12% of base + administrative fees (TUPA) and certification/lab costs.

What is important for players and the market

The ministry emphasizes: the "online" regulations have been adopted for security and guarantee of payments; the expected fiscal effect is about S/162 million per year on tourism, sports and health programs. Play only on authorized sites.

Frequent questions

Is this 12% from GGR?

Legally - from the tax base (Base Imponible), which is built on Net Win (payments and refunds have already been deducted), then minus 2% "gastos de mantenimiento." In fact, this is a GGR approach with adjustment.

Is there a fixed "fee license"?

There are TUPA admin fees for individual actions (authorization/updates/accreditations). Their list and size is published by MINCETUR and it is updated.

How and when to submit a declaration?

Monthly, via SUNAT to # 696 (Juegos y Apuestas Deportivas a Distancia e ISC) in the service "Mis declaraciones y pagos."

Peru's fiscal model for online relies on 12% with Net Win (GGR base) and MINCETUR administrative fees for TUPA, plus ISC administered by SUNAT. This design combines a predictable rate for operators, transparent reporting and control over safety and payments for players. Always check with SUNAT/MINCETUR before publishing exact fee figures as forms and rates are updated periodically.