Legislation
Tax authority approves online form for the declaration and payment of taxes in Peru
By James - 27 January 2025
The National Superintendence of Customs and Tax Administration (SUNAT) has approved Virtual Form No. 696 for Remote Sports Games and Betting and the Selective Consumption Tax (ISC). This form enables both local and foreign companies involved in online sports betting and gambling to declare and pay the taxes related to online gambling.
This new requirement is outlined in Superintendence Resolution No. 010-2025/SUNAT, which was published in the official newspaper. The Virtual Form will be accessible through the SUNAT Online Operations (SOL) platform starting February 1 of this year.
According to the regulations, foreign companies must use the “Declaration and Payment for Non-Domiciled” (“Declaración y pago para no domiciliados”) platform to submit their tax declarations. In contrast, local companies should use the “My Declarations and Payments” (“Mis declaraciones y pagos”) service.
The tax on online games and remote sports betting was established by Law No. 31557 in 2022, which also regulated aspects of the ISC applicable to online games and remote sports betting. In September 2024, Legislative Decree No. 1644 was approved, which complemented the regulation of both taxes to allow for their application.
The regulation of the tax on online games and remote sports betting also governs the disbursement that SUNAT must make to the entities that will receive the collected resources: the Ministry of Economy and Finance (MEF), the Ministry of Health (MINSA), the Ministry of Foreign Trade and Tourism (Mincetur), and the Peruvian Institute of Sports (IPD).
As of now, over 60 companies have received authorization from Mincetur to operate online sports games or betting platforms.
Last week the government established new guidelines for the implementation of the ISC of 1% for online gaming and sports betting. According to Supreme Decree No. 008-2025-EF, the initial rate will be 0.3% until June 30 of this year, and the 1% rate will start to be applied on July 1.
