The National Superintendency of Customs and Tax Administration is advancing with the new regulation of the tax system.
Peru.- The recently regulated online betting market in Peru continues to be perfected, especially in terms of tax issues. This week it was announced that the National Superintendency of Customs and Tax Administration (Sunat) of Peru approved the virtual form for online gaming and sports betting companies to declare and pay taxes, including the new Selective Consumption Tax (ISC).
As explained through their official page, "Resolution of Superintendency No. 010-2025/SUNAT has been published, which approves the Virtual Form No. 0696 - Remote Games and Sports Betting and ISC, to declare and/or pay the tax, the perception of ISC and ISC on remote games and sports betting, which must be presented by domiciled and non-domiciled companies that carry out the exploitation of remote games and sports betting developed on technological platforms that require authorization from Mincetur".
From this regulation, companies domiciled and not domiciled in the country can comply with their new tax obligations. For this, the services "My declarations and payments" and the platform "Declaration and payment for non-domiciled" have been enabled.
This regulation seeks to improve efficiency in the compliance of taxation in the online gaming sector. For this reason, Sunat also regulated the declaration and payment in dollars, and the compensation of undue or excessive payments or perceptions.
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It should be remembered that since January 1, companies domiciled and not domiciled dedicated to the exploitation of remote games and sports betting are subject to a tax payment of 12 percent on their net profits, in addition to the Selective Consumption Tax (ISC) on each transaction made by users registered on these platforms.
The amount collected in the first month of validity of these tax obligations must be declared and paid through Virtual Form No. 696. This virtual form will be available on Sunat Online Operations (SOL) starting next February 1 to complete the determinative declarations corresponding to January 2025 onwards.
To date, there are more than 60 companies that have been authorized by the Ministry of Foreign Trade and Tourism (Mincetur) for the exploitation of the technological platform of remote games or sports betting.
On Sunday, January 19, the Peruvian Executive published in the Official Gazette the Supreme Decree No. 008-2025-EF, which modifies the General Sales Tax Law (IGV) and Selective Consumption Tax (ISC) to establish the rates charged for games and bets made remotely.
According to the decree signed by President Dina Boluarte and the Minister of Economy, José Arista, until June 30, 2025, the platforms for remote games and sports betting will be subject to a rate of 0.3 percent of ISC per play made. However, starting July 1 of 2025, this rate will increase to 1 percent.
