All 128 Peruvian standards,
organised by theme

Article 58 of the 1993 Political Constitution recognises private initiative as free within a social market economy. The State acts as the principal promoter of development and supervises strategic activities of national interest including services and natural resources, providing the constitutional anchoring for MINCETUR's sectoral oversight of casinos and remote gambling.

Article 74 enshrines the principle of tax legality (nullum tributum sine lege), so any tax on remote gambling must be created by ley or by decreto legislativo with delegated faculties. The 12 percent Impuesto a los Juegos a Distancia (IJD) created by Ley 31557 and the ISC extension by DL 1644 of 2024 both rest on this constitutional principle.

Ley 27153 of 9 July 1999 is the foundational statute for the land-based gambling sector. It defines games of chance, vests MINCETUR (through the DGJCMT) with regulatory authority and creates the Registro de Personas Prohibidas de Acceder a Establecimientos Destinados a la Explotación de los Juegos de Casino y Máquinas Tragamonedas. Ley 31557 extends DGJCMT's perimeter to the online channel.

Ley 31557 of 13 August 2022 is the primary statute for remote gambling. It defines juegos a distancia and apuestas deportivas a distancia, names MINCETUR (through the DGJCMT) as the competent authority, creates the 12 percent Impuesto a los Juegos a Distancia (IJD), sets the authorisation regime, the technical certification chain and the sanctions ladder.

Ley 31806 of 27 June 2023 amends Ley 31557 to precise concepts and align the perimeter of remote gambling. It refines the definitions, the tax base computation and the authorisation periods, and introduces the consolidated text that operators must use as their working reference for filings before the DGJCMT.

Decreto Supremo 005-2023-MINCETUR of 13 October 2023 approves the Reglamento of Ley 31557. The Reglamento is organised in seven Títulos and 57 articles plus disposiciones complementarias and the technical Estándares, and is the operational rulebook for the entire authorisation, supervision and sanctioning cycle.

Ley 27693 creates the Unidad de Inteligencia Financiera del Perú (UIF-Perú), today incardinated within the Superintendencia de Banca, Seguros y AFP, and lists the sujetos obligados that must build a Sistema de Prevención del Lavado de Activos y Financiamiento del Terrorismo (SPLAFT). Operators of remote gambling are sujetos obligados under this regime as confirmed by Resolución SBS 03622-2025.

The Superintendencia Nacional de Aduanas y de Administración Tributaria administers both the Impuesto a los Juegos a Distancia (IJD) and the Impuesto Selectivo al Consumo (ISC) on remote betting. Filings, payments and audits in those taxes are channelled through SUNAT's standard online portals.

The Unidad de Inteligencia Financiera, incardinated within the Superintendencia de Banca, Seguros y AFP, receives Reportes de Operaciones Sospechosas from remote-gambling operators under Resolución SBS 03622-2025. PLAFT supervision is exercised by MINCETUR (through the DGJCMT) in coordination with the SBS.

The Organismo Supervisor de la Inversión Privada en Telecomunicaciones (OSIPTEL) and the Ministerio de Transportes y Comunicaciones (MTC) implement the blocking of unauthorised platform URLs at MINCETUR's request. The blocking operates through internet service providers across Peru.

The Instituto Nacional de Defensa de la Competencia y de la Protección de la Propiedad Intelectual (INDECOPI) enforces general consumer-protection rules on operators, including the libro de reclamaciones, the prohibition of misleading advertising and the duty to disclose contractual terms.

The Ministerio Público (Fiscalía de la Nación) prosecutes the unlicensed operation of gambling. MINCETUR coordinates with the Fiscalía for the criminal pursuit of repeat unauthorised operators alongside the administrative blocking and sanctioning regime.

Article 3 of Ley 31557 (as amended by Ley 31806) defines juegos a distancia as games of chance offered through technological platforms by electronic means, and apuestas deportivas a distancia as bets on the outcome of sporting events or facts within those events. The definitions extend to esports, fantasy sports and virtual sports.

Article 4 fixes the personal scope of the law to titulares of authorisations to exploit technological platforms, to the corporate persons that operate salas de juego de apuestas deportivas a distancia, and to the laboratorios de certificación authorised by MINCETUR.

Article 5 names MINCETUR as the national administrative authority that regulates, authorises, revokes, supervises and sanctions the exploitation of remote gambling. In practice MINCETUR exercises that power through the Dirección General de Juegos de Casino y Máquinas Tragamonedas (DGJCMT) of the Viceministerio de Turismo.

Article 7 grants the authorisation to exploit a technological platform for a six-year term, renewable for equal periods. Each authorisation is personal, non-transferable, and covers only the specific activity (juegos a distancia or apuestas deportivas a distancia) for which it was issued; a single operator wishing to offer both must hold two separate authorisations.

Título II of the Reglamento details the application file for an authorisation: identification of the legal vehicle, technical project, financial statements, business plan, evidence of fit-and-proper status of shareholders and directors, certification report from a registered laboratory and proof of the bank guarantee. MINCETUR evaluates solvency, liquidity and profitability over multiple fiscal periods; net equity may not show a negative balance.

The Reglamento sets out three pathways for operator presence: a Peruvian-incorporated company, a branch (sucursal) of a foreign company registered in Peru, or a foreign entity that operates without local establishment but designates a domiciled representative. Whichever pathway is used, the operator must maintain a registered representative in Peru for procedural and tax purposes.

Article 11 requires a separate authorisation for each technological platform. A platform supporting multiple skins or brands operates under a single authorisation as long as the technical infrastructure is the same; an operator that wishes to deploy a structurally different platform must file a new authorisation request and a new certification report.

Article 12 vests MINCETUR with the power to authorise the laboratorios de certificación that issue the Certificado de Cumplimiento required to homologate a platform, game program, progressive system or main component. Laboratories must be technically accredited, must not have a conflict of interest with the operators they certify, and must post a bank guarantee.

Article 22 fixes the minimum bank guarantee for a certification laboratory at 100 UIT, to respond for damages arising from a defective certification. The guarantee must be issued by a Peruvian bank, must be irrevocable, unconditional and joint-and-several and must be renewed annually.

Article 21 fixes the minimum bank guarantee for a platform operator at 200 UIT. The guarantee secures payment of prizes, taxes, fines and any damages owed to the State. As with the laboratory guarantee, it must be issued by a Peruvian-licensed bank in irrevocable, unconditional, joint-and-several and self-executing format.

Article 26 sets twenty specific operator obligations including the maintenance of the technical platform, the safekeeping of player funds, the prompt payment of prizes, the implementation of responsible-gambling measures, the connection to the MINCETUR Data Center and the cooperation with supervision.

Article 27 lists prohibitions including the transfer of the authorisation, the use of unregistered service providers, the acceptance of cryptocurrency, the participation of prohibited categories, the operation of non-homologated games and the deceptive advertising of the activity.

Ley 31557 recognises the figure of the sala de juego de apuestas deportivas a distancia: a physical venue where the operator may offer the same remote sports-betting product through certified self-service terminals. Salas are separately authorised, separately bonded and subject to the same KYC, RG and integrity controls as the online channel.

Salas must operate continuous video surveillance at the cadence and quality (commonly at least 30 frames per second) set in the Estándares. Footage must be retained for the regulated period and produced to the DGJCMT on inspection.

The Reglamento requires every player to hold a single cuenta de juego per platform, opened in the player's own name, identified through the DNI for Peruvians or the Carné de Extranjería for foreigners. The account is non-transferable. Account opening cannot be completed before KYC verification of identity, age and address.

Identity verification may be performed online provided it satisfies the technical Estándares: capture of the DNI image, comparison of biometric data against the RENIEC database where available, validation of address and verification of contact channels. Where online verification fails, the operator must complete identity verification by an alternative reliable means before unfreezing the account.

Operators must keep player balances segregated from operator working capital, typically through a dedicated bank account at a Peruvian financial institution. Withdrawal requests must be honoured within the regulatory deadline (commonly 72 hours absent justified KYC blocks). Operator insolvency must not affect the player balance.

The Estándares Técnicos require automatic session closure after 30 minutes of inactivity. The player must re-authenticate to resume the session. Persistent multi-session opening on the same account is prohibited.

Article 28 prohibits participation by minors, by persons inscribed in the Registro de Personas Prohibidas de Acceder a Establecimientos Destinados a la Explotación de los Juegos de Casino y Máquinas Tragamonedas, by athletes participating in the events being offered, by referees, coaches and federation officials, and by the operator's own employees and shareholders. Operators must block account opening and bet acceptance for every prohibited category.

The Registro de Personas Prohibidas was created under Ley 27153 for the land-based sector and is administered by the DGJCMT. Ley 31557 extends it to the remote channel: an inscription in the Registry prevents the player from opening any cuenta de juego on any authorised platform and from accessing any land-based sala or casino.

Operators must provide on demand a complete statement of the player's account showing deposits, withdrawals, bets, prizes and bonus activity for the period requested, in a format accessible from the account portal.

Players may request closure of the cuenta de juego at any time. The operator must honour the closure within the regulatory deadline, must return any remaining balance to the player's traceable payment instrument and must suppress all marketing to the closed account.

Accounts inactive for the period set in the Estándares are flagged as dormant. The operator must notify the player before reclassification, must protect the remaining balance and must not apply maintenance fees that have not been disclosed and consented to in the terms.

Operators must verify age at onboarding and at any subsequent point where a doubt arises. Self-declared age is not sufficient. Detection of an underage player triggers immediate account closure, suspension of activity and return of balances less unwound prizes.

Operators must refresh the player's identification and contact data on a regulated cadence and on any trigger event (address change, deposit pattern change, sanctions hit). Out-of-date KYC data is treated as a SPLAFT failure under Resolución SBS 03622-2025.

Foreign residents may open a cuenta de juego on the strength of a Carné de Extranjería or comparable document. Tourists physically located in Peru without resident status are within the perimeter for ISC residence determination under DL 1644 but their KYC route is fixed by the Estándares Técnicos.

The Reglamento and the Estándares Técnicos require operators to give each player a tool to set self-imposed limits on deposit, loss and session duration. The tool must be available from account opening, must allow downward adjustments to apply immediately and upward adjustments to apply only after a cooling-off period (typically 24 hours).

Operators must display a periodic on-screen reality check showing time elapsed in session and net win or loss to date. The player must acknowledge the message before play resumes. The frequency is set in the Estándares Técnicos and is commonly every 60 minutes.

Every player-facing surface (web home, app splash, registration flow, marketing email and TV/radio ad) must carry the ludopatía warning. The text must include a reference to the national health line and a reminder that the activity is restricted to adults.

The Reglamento requires operators to monitor behavioural indicators (loss chasing, session length escalation, deposit frequency spikes) and to trigger proactive interventions where thresholds are crossed. Interventions range from a soft message to a temporary account block and, in extreme cases, a referral to the Registro de Prohibidos.

Article 2 fixes the statutory purpose of Ley 31557 as the protection of vulnerable populations through controls on minor access, the protection of self-excluded persons, the prevention of ludopatía and the maintenance of integrity in the activity. Every operational obligation in the Reglamento is read in light of article 2.

The terms and conditions accepted by the player at onboarding must include identification of the operator, the authorisation number, the rules of the games and bets, the dispute-resolution channel (operator, INDECOPI, DGJCMT), the personal-data treatment notice and the player-protection mechanisms.

Each game must surface its rules, RTP and bet limits before play begins. The rules must be accessible from the game help and from the platform footer. Changes to the rules must be notified to the player and may not affect bets already placed.

Once a bet is placed the operator must confirm acceptance to the player. The operator may cancel a bet only in the limited cases set in the terms (technical fault, event suspension, prohibited-category breach). Unilateral cancellation outside those cases is treated as an infracción grave.

Prizes must be credited to the cuenta de juego on event closure and may be withdrawn by the player through the regulated withdrawal flow. Delays beyond the regulatory deadline trigger interest in favour of the player and may be sanctioned under the ladder of art. 35-38.

Beyond reactive interventions, operators may exclude a player whose behaviour shows persistent indicators of harm even without a request from the player or a third party. The operator-initiated exclusion is communicated to the player with reasons and is logged in the Registro de Prohibidos.

Operators must signpost national health resources for ludopatía treatment from the responsible-gambling page and from the post-exclusion communication. The references must be kept current as the Ministerio de Salud updates its programme.

The Estándares require operators to offer a self-assessment tool that lets the player score their own gambling pattern against recognised harm indicators (frequency, loss, time). The tool must be accessible from the account portal and from the responsible-gambling page.

The Reglamento requires every operator to offer a voluntary self-exclusion tool from inside the player account. The tool must allow temporary exclusions (minimum and maximum durations set by the Estándares) and permanent exclusion. The request takes effect immediately and triggers an inscription in the Registro de Prohibidos.

Operators must honour third-party requests by close relatives where evidence of harm is provided, and must honour any court order excluding a player. The third-party route is processed through the DGJCMT and produces an inscription in the Registro that closes access across the sector.

Reactivation after voluntary self-exclusion requires a fresh, express confirmation by the player after the exclusion period has elapsed. The operator may not pre-empt the reactivation by sending marketing messages to the excluded player during the exclusion period or in the days immediately after it ends.

Article 28 paragraphs 2 to 4 ban participation by athletes participating in the event, by referees, coaches and federation officials and by the operator's own shareholders, directors, managers, workers and representatives. The ban is automatic and the operator must build the controls into onboarding and into the bet-acceptance engine.

Inscription in the Registro de Prohibidos or in a voluntary self-exclusion list triggers immediate suppression of all marketing communications to the player across every channel operated by the operator. Marketing carried by affiliates and influencers must also be suppressed.

On voluntary self-exclusion the operator must return the player's balance to a traceable payment instrument. Bonuses and pending promotions are unwound under the terms. The operator may not retain balances by reason of the self-exclusion itself.

Inscription in the Registro de Prohibidos is enforced across every authorised platform. Operators must run the Registry check at onboarding, at deposit time and at the supervisory cadence set in the Estándares. Failure to enforce a hit is treated as an infracción grave.

Only operators with a valid MINCETUR authorisation may advertise or sponsor in Peru. Unauthorised operators are forbidden from signing sponsorship or advertising contracts; media and platforms that carry unauthorised advertising may also be sanctioned.

Every advertisement in any medium must carry the ludopatía warning and the +18 restriction. The placement and minimum size or duration are set in the Estándares Técnicos. Omission of the warning is treated as an infracción grave under the sanctions ladder of art. 35-38 of the law.

Advertising may not target minors, may not use characters, voices or settings primarily appealing to minors, may not be broadcast during programming directed at minors and may not be placed in or around educational establishments. Sponsorships involving youth teams or junior categories are similarly prohibited.

Bonus and promotion offers must be presented with their full terms (wagering requirements, eligible games, expiry, withdrawable amount) in a clear, accessible way before the player accepts the offer. Bonus offers may not be conditioned on further deposits during a self-exclusion period.

Endorsements by influencers, streamers or content creators are treated as advertising for the purpose of the Reglamento. The same warning, +18 restriction, minor-targeting and authorised-operator rules apply, and the operator is responsible for the content of the endorsement.

Affiliates that channel players to the operator are treated as part of the operator's marketing chain. The operator is responsible for the affiliate's compliance with the warning, +18 restriction and minor-targeting rules, and must terminate affiliates that breach the rules.

Sports sponsorships are permitted for authorised operators provided the sponsorship vehicle carries the ludopatía warning where the medium allows, does not associate the operator brand with youth categories and does not breach the integrity rules around participants betting on their own events.

Operators may not offer bonuses or promotions to players inscribed in the Registro de Prohibidos or in a self-exclusion list. The control must be enforced both by the marketing engine and by the bonus engine.

Resolución Ministerial 244-2023-MINCETUR approves the four sets of Estándares Técnicos referenced in DS 005-2023-MINCETUR. They cover (I) player accounts and access, (II) game programs and progressive systems, (III) operational audit of the platform and (IV) economic data sent to the MINCETUR Data Center.

No platform, no game program, no progressive system and no main component or service may operate in Peru without a Certificado de Cumplimiento issued by an authorised laboratory. The certification must be presented at authorisation and refreshed on every material change.

The technical standards require games of chance to operate on a certified Generador de Números Aleatorios (GNA) whose output is statistically indistinguishable from random. Return-to-player percentages must be declared, certified and respected across the lifetime of the game.

Operators must maintain a continuous connection to the MINCETUR Data Center for real-time reporting of bets, prizes, deposits, withdrawals and integrity events. Disconnection windows above the regulated threshold trigger supervisory action and may suspend the right to accept new bets.

The Estándares require operators to maintain an information-security programme covering access management, segregation of duties, vulnerability management, encryption in transit and at rest, logging and incident response. Penetration testing and security audits are required at the cadence set in the Estándar.

Every authorised platform must operate under a domain registered with MINCETUR. The platform must redirect any non-authorised mirror domain to the official site and must publish the authorised domain on the MINCETUR portal. Operating from a non-registered domain is treated as an infracción grave.

Operators must maintain operational logs of every relevant event: account events, bet acceptance, prize payment, deposit, withdrawal, KYC step, RG intervention, sanctions check. Logs must be retained for the supervisory period and produced on inspection request.

Operators must maintain backups of player data and operational data with the frequency set in the Estándares and a business-continuity plan that covers technical incidents, force majeure and regulatory disruption. The plan is tested at the regulated cadence.

Technology vendors providing main components or services (game engine, payment gateway, KYC, fraud, data) must be onboarded under the regulated registration process. The operator remains responsible for any vendor breach.

Operators must align the platform with the Ley de Protección de Datos Personales (Ley 29733) and its Reglamento. Player data must be collected for declared purposes, minimised, retained for the declared period and protected through the technical controls of the Estándares.

Estándar IV specifies the message structure, frequency and channel for the data the operator sends to the MINCETUR Data Center. Some feeds are real time (bets, prize payments, integrity events); others are periodic (financial summaries, RG events, sanctions checks).

Each game program (slot, casino game, virtual sport, fantasy sport, lottery-style game) must hold an individual Certificado de Cumplimiento. The operator may not deploy a game that is not in scope of a current certification.

Progressive systems (linked or stand-alone) require certification of the contribution mechanic, the jackpot allocation logic, the seed and reset values and the visibility to the player. The operator must publish the rules of the progressive on the game help.

Operators must run an annual operational audit covering reconciliation of bets, prizes and balances, integrity of the GNA, accuracy of the data sent to the MINCETUR Data Center and effectiveness of player-protection controls. The audit report is filed with the DGJCMT and is open to supervisory follow-up.

Operators must monitor betting markets for anomalous patterns and must alert the DGJCMT and the competent sports federation on suspected match-fixing or insider betting. Cooperation with international integrity bodies is encouraged through the technical standards.

Live-dealer games operated from a studio must be certified end-to-end including the streaming layer, the dealing equipment and the result-recognition engine. The studio location and provider must be disclosed in the certification report.

Virtual sports (results determined by a GNA) and fantasy sports (results determined by the performance of real athletes in real events) are within the apuestas deportivas a distancia perimeter. Both modalities require certification, and fantasy sports must publish the scoring methodology.

Esports betting is within the perimeter where the underlying competition is organised by a recognised league or association. Operators must adopt the same integrity controls applied to traditional sports including monitoring of bet patterns and refusal of bets on suspended events.

Game suppliers (studios) that provide programs to authorised operators must be registered with MINCETUR and their programs certified by an authorised laboratory. The operator may not load a game from a non-registered supplier.

Material changes to a certified game (logic, math model, RTP, GNA seed handling, paytable) trigger re-certification. Non-material changes (cosmetic, language, regional skin) do not but must be documented in the operator's change log.

The Reglamento prohibits the acceptance of cryptocurrency for deposits and prizes. Payments must travel via the formal financial system, through Peruvian-licensed banks, wallets and payment service providers, all of which are themselves regulated subjects.

Every deposit must land in the player's cuenta de juego, identified to that player and traceable end-to-end. Cash deposits are restricted to the authorised land-based sala channel and are reported to the cuenta de juego on a one-to-one basis.

Withdrawal requests must be processed within the regulated deadline, commonly 72 hours absent a justified KYC or PLAFT hold. Withdrawals are paid back to the same payment instrument used for the original deposit where technically possible.

Payment service providers used by the operator must be onboarded under the regulated registration process and must comply with the SPLAFT controls. Use of a non-onboarded PSP exposes the operator to sanctioning.

Operators must surface the minimum and maximum deposit and bet allowed per game and per session in the game help and in the account portal. Thresholds may not be modified retroactively for bets already placed.

Refund and chargeback procedures must be disclosed in the terms. The operator must process refunds within the regulatory deadline and must maintain a register of chargebacks for supervisory and SPLAFT purposes.

Operators must monitor payment flows for fraud indicators (mule accounts, structured deposits below threshold, identity reuse, prepaid-instrument abuse). The control feeds both the SPLAFT and the operator's commercial fraud function.

Resolución SBS 03622-2025 of 7 October 2025 applies the SPLAFT regime to Peruvian-incorporated operators and foreign branches authorised by MINCETUR to exploit technological platforms for juegos a distancia and/or apuestas deportivas a distancia, as well as to salas de juego de apuestas deportivas a distancia. Compliance has been mandatory since 15 October 2025.

Every operator must designate an Oficial de Cumplimiento responsible for supervising the SPLAFT and for being the direct point of contact with UIF-Perú and MINCETUR. The officer must demonstrate experience and suitability, must have no criminal records or material debts and must enjoy functional autonomy and independence within the organisation.

The SPLAFT must include customer-due-diligence procedures keyed to risk level, including identification of the beneficial owner under DL 1372. Enhanced due diligence applies to higher-risk profiles such as politically-exposed persons, non-resident customers and customers operating through high-risk jurisdictions.

All individual operations equal to or exceeding US$ 2,500 (or the equivalent in soles) must be registered, including deposits, withdrawals, bets and prizes. No customer is excluded from the registration regime. Aggregated operations crossing the threshold within the same day on the same customer must also be registered.

Suspicious transactions must be reported to UIF-Perú regardless of amount through the electronic channels published by the Unit. The maximum reporting deadline is 24 hours from the classification of the operation as suspicious. Records supporting the ROS must be kept for at least five years.

The SPLAFT must include an annual training programme covering directors, the Oficial de Cumplimiento, employees and relevant outsourced personnel. Training records must be retained and made available on supervision.

The SPLAFT must be calibrated under a risk-based approach to the specific risks of remote gambling, including high-volume small-stake play, multi-account fraud, structuring through deposits below threshold and use of intermediated payment rails. The risk matrix is reviewed at least annually.

All PLAFT records (KYC, registro de operaciones, ROS, internal investigations, training) must be retained for at least five years and produced to UIF-Perú and to MINCETUR on inspection. Records must be protected against tampering and accessible to authorised personnel only.

An independent audit of the SPLAFT must be carried out at the cadence set by the SBS. The audit report is filed with the SBS and with MINCETUR and is reviewed by the operator's board of directors.

Ley 27693 prohibits informing the customer (or any third party) that a ROS has been filed or is being considered. Tipping-off is a sanctionable conduct under the SBS regime and may also expose the operator and the Oficial de Cumplimiento to criminal liability.

Beyond the ROS, operators submit periodic reports to the SBS covering the SPLAFT activity (training, audit findings, customer segmentation, ROS volume, sanctions screening hits). The cadence is set by the SBS and is typically annual with semi-annual ad-hoc reports as needed.

PEP customers, their close family and close associates are subject to enhanced due diligence, with senior-management approval before account opening, refreshed source-of-funds verification and intensified monitoring through the relationship lifecycle.

Article 38 creates the Impuesto a los Juegos a Distancia y Apuestas Deportivas a Distancia (IJD) at a 12 percent rate on the net monthly income of the operator. SUNAT is the administering authority. Losses in one month may be offset against subsequent months' income.

The taxable base is the net monthly income (total bets received minus refunds and prizes paid) less the 2 percent platform-maintenance deduction. Bets in foreign currency are converted to soles at the published official rate on the bet date.

Decreto Legislativo 1644 of 13 September 2024 brings remote gambling and remote sports betting within the scope of the ISC under the value system at a 1 percent rate. DS 008-2025-EF set a transitional 0.3 percent rate until 30 June 2025, with the 1 percent rate applying from 1 July 2025. Statutory bounds permit modifications within a 0.3 percent to 50 percent range.

DL 1644 designates foreign legal entities offering remote gambling to Peruvian-resident players as ISC perception agents. Residence is established by IP geolocation, mobile SIM country code, payment instrument issued by the Peruvian financial system or the platform's registered address. Non-domiciled entities are exempt from the obligation to register in the RUC, to maintain accounting records or to issue payment receipts.

Operators pay a monthly 0.2 percent supervisory fee to MINCETUR computed on gross monthly income. The fee funds the DGJCMT's supervisory and certification activity and is independent of the IJD and the ISC.

Article 42 sets the IJD as a monthly tax filed and paid through SUNAT's standard calendar. The filing covers the bets received, refunds, prizes paid, platform-maintenance deduction and the resulting net income.

Non-domiciled operators that offer remote betting to Peruvian-resident players are subject to the IJD and the ISC. SUNAT operates a non-resident channel to allow filing and payment without local RUC registration for the ISC; the IJD on the other hand presupposes the local branch or representative under the Reglamento.

Article 25 obliges authorised operators to maintain a special accounting book reflecting the activity of remote gambling. The book must be kept at the registered address in Peru and must be presented to MINCETUR and SUNAT on inspection.

Decreto Supremo 301-2025-EF of 17 December 2025 sets the UIT for 2026 at S/ 5,500, up from S/ 5,350 in 2025. The UIT is the reference unit for the bank guarantees of art. 21 and art. 22, for the fines under the sanctions ladder of art. 36 and for several other thresholds in the Reglamento.

The IJD paid by Peruvian-incorporated operators is deductible for corporate income-tax purposes. The deduction is taken in the period in which the IJD is accrued.

If a foreign operator acting as ISC perception agent fails to file or pay for two consecutive or alternate months, perception responsibility shifts to the Sujetos Facilitadores de Pago: multiple operations companies (EDPYME, etc.), electronic money issuers and Banco de la Nación. The fallback applies to flows from natural persons.

Article 35 classifies infractions as leves (light), graves (serious) and muy graves (very serious). Light infractions cover formal or documentary defects; serious infractions cover material breaches of the technical or RG standards; very serious infractions cover operating without authorisation, fraud and obstruction of supervision.

Article 36 sets the sanctions: amonestación or fine up to 50 UIT for leves; fine 50 to 150 UIT plus suspension up to 90 days for graves; fine 150 to 200 UIT plus suspension up to 1 year, cancellation of the authorisation or inhabilitación for graves and muy graves. Cancellation may be accompanied by a definitive disqualification for up to 10 years.

The DGJCMT exercises continuous supervision through the Data Center feed, periodic operational audits filed by the operator, and ad-hoc on-site inspections. Operators must facilitate the inspection, produce information on request and maintain the supervisory dossier ready for review.

MINCETUR coordinates with the Ministerio de Transportes y Comunicaciones (MTC) and with OSIPTEL to block access to unauthorised platforms. The blocks operate at the URL and DNS layer and are extended to known mirror domains. Operators of authorised platforms are required to refresh their declared domain list to avoid being caught in a sweep.

MINCETUR may notify banks and payment service providers of unauthorised operators and require them to block transactional flows. Payment processors that continue to process flows after notification expose themselves to supervisory action by the SBS.

Article 37 empowers the DGJCMT to impose precautionary measures during a sanctioning procedure, including the temporary suspension of the operation of the platform, the freezing of player balances where justified by the gravity of the breach, and the immediate cessation of any conduct creating a risk to the public.

The Reglamento set a transition window: the regulation took effect on 10 February 2024 and pre-existing operators had until 11 March 2024 to file the authorisation application. Operators that did not file by the deadline were treated as unauthorised from that date and exposed to the full enforcement and blocking toolkit.

MINCETUR publishes the live register of authorised platform operators and certified laboratories on its institutional portal. The register is the canonical source for any verification before signing an advertising, sponsorship, payment or affiliate contract.

Sanctioning procedures conducted by the DGJCMT are subject to the Ley del Procedimiento Administrativo General (Ley 27444, Texto Único Ordenado DS 004-2019-JUS). Operators have the rights to be heard, to file evidence, to appeal and to seek judicial review through the proceso contencioso-administrativo.

The Reglamento sets prescription periods for infractions of the law. Light infractions prescribe in a shorter period than serious and very serious infractions. The prescription clock is interrupted by the formal start of the sanctioning procedure.

MINCETUR publishes a register of sanctions imposed on operators and laboratories. Inclusion in the register is itself a reputational consequence and is considered in evaluating fit-and-proper status of shareholders and directors of future applicants.

MINCETUR and SUNAT publicly reported that the remote-gambling sector contributed close to S/ 420 million in taxes (IJD plus ISC plus the supervisory fee) during 2025, the first full year of the regulated regime, alongside a reduction of around 40 percent in the supply of unauthorised online gambling.

Ley 27153 continues to govern land-based casinos and slot rooms. Inspections, sanctions, fit-and-proper review and the Registro de Prohibidos all read across to the remote channel under Ley 31557. An operator running both channels must align governance and reporting across the two regimes.