Peru: Congress Updates Online Betting Regulation, Clarifying Responsibilities and Addressing Tax Gaps
Thursday 27 de November 2025 / 12:00
⏱ 1 min read
(Lima).- Peruvian Congress introduced amendments to the draft of Law 31557 after receiving observations from the Executive Branch. The plenary will debate a substitute text of Bill 9645, which updates the regulatory framework for the operation of remote gaming and sports betting.
The changes aim to organize the applicable tax framework, correct gaps in tax matters, and strengthen the role of regulatory entities. One of the central points is the authority granted to the Ministry of Economy and Finance (MEF) to modify the Selective Consumption Tax (ISC) rate between 0.3% and 7%, applying both to remote gaming and sports betting. The cap follows the criteria of the Constitutional Court, which established a maximum limit of 20% to avoid confiscatory effects.
In addition, Congress’s proposal seeks to triple the current rate: from 1% to 3%, effective immediately after the publication of the law.
Another significant adjustment is the removal of the section on manipulation of sports results, already regulated under a previous law promoted by Congresswoman Diana Gonzales. This avoids regulatory duplication and focuses the reform on tax and regulatory aspects.
The text maintains the objective of correcting the distortion in ISC payments between domiciled and non-domiciled operators. With the reform, all companies—Peruvian or foreign—would become liable for the tax, eliminating the current asymmetry in which, for foreign platforms, the Peruvian player assumed the obligation. To achieve this, subsection (e) of Article 53 of the Consolidated Text of the VAT and ISC is repealed.
Likewise, the modifications to Articles 6 and 9 of Law 31557 are preserved, enabling the participation of sole proprietors with businesses.
Categoría:Legislation
Tags: Sin tags
País: Peru
Región: South America
Event
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