President Lula signs bill making payment institutions and advertisers jointly liable for illegal online gambling
President Luiz Inácio Lula da Silva signed Decree No. 12,808/2025, published in the Official Gazette of the Union which establishes joint liability for banks, payment methods, and advertisers for taxes owed in the illegal operation of fixed-odds betting.
President Luiz Inácio Lula da Silva signed Decree No. 12,808/2025, published in the Official Gazette of the Union which establishes joint liability for banks, payment methods, and advertisers for taxes owed in the illegal operation of fixed-odds betting.
The measure, already in force, regulates PLP 128/2025 and stipulates that the Ministry of Finance, through the Secretariat of Prizes and Betting (SPA), will publish an ordinance detailing the procedures, deadlines, and penalties.
The document addresses the reduction of incentives and tax benefits granted by the Federal Government and defines specific accountability criteria for the collection of taxes related to betting.
In Chapter III of the decree, titled “On Tax Responsibility Regarding the Illegal Operation of Forecast Betting,” Article 16 specifies who may be considered jointly liable for taxes related to the exploitation of these bets and the receipt of net prizes.
Financial and payment institutions, as well as payment service providers, will be held responsible if, after formal notification from the competent federal authority, they do not take the necessary restrictive measures within the regulatory deadlines.
Liability will also apply when they permit transactions with legal entities not authorized to operate fixed-odds betting.
The decree also holds individuals or legal entities accountable for disseminating advertising for operators not authorized by federal law. This measure affects advertising agencies, digital influencers, and media outlets.
Article 17 states that the Minister of Finance will regulate the provisions of Chapter III, establishing specific procedures for the enforcement of the new tax responsibility norms related to the illegal operation of fixed-odds betting.
