Peru - betting and casino law

Peru - Betting and Casino Law

Quick Reference

• offline casinos/EGM halls (slots) with separate permits for sites and equipment;
• remote online casinos/games and sports betting for individual authorizations and technical regulations;
• stringent KYC/AML, RNG/platform accounting and certification requirements.

Legal framework and regulatory architecture

Offline (casinos and slot halls)

Basic Casino and Slot Machine Law (Ley Nº27153, as amended).
MINCETUR Detailed Procedures: Permit procedure for each site, registration/approval of each EGM, standards of observation, cash, reporting and record keeping.
Control levels: pre-certification of equipment/software, inspections, scheduled/non-regular audits.

Distance segment (online gaming and sports)

Special Law on Online Gaming and Fixed Sports Betting (introduced in 2022; in 2023, the adjustment of key provisions - taxation, the circle of obliged persons, etc.), then - the MINCETUR regulation, which established the procedure for authorizations, technical requirements for platforms/games/payments, advertising rules and RG.
MINCETUR administers and monitors; fiscal payments - through SUNAT.

Institutions

MINCETUR - licensing/authorization, inspections, technical regulations, sanctions.
SUNAT - taxes/contributions (online and offline).
UIF-Perú (under SBS) - financial monitoring and AML/PLD (SAR reporting, thresholds, training).

Roles and Permission Types

1) Offline: Casino and EGM

Site operator (Casino/Sala de Máquinas Tragamonedas) - a separate permit for each location, approved hall plans, video surveillance, cash procedures, MICS.
EGM/System Vendors - registration/approval of each machine/controller/software (versions, checksums, seals, keys).
Key personnel - suitability for managers, finance, supervision/IT.

2) Remotely: online games and sports

Remote games operator (online casino/games): platform, RNG, wallet, reporting, RG mechanics.
Sports betting operator (online): lines/risk, house rules, reporting, integrites.
Technology providers (platform, KYC, payments, hosting, content, live studios): depending on access to critical systems - accreditation/approval.
Affiliates/Marketing Partners - subject to advertising rules; the operator is responsible.

Suitability (general principles): transparent beneficiaries and sources of funds, compliance history, operational and cyber readiness.

Taxes and payments to the state (benchmarks)

Offline (Casino/EGM)

Monthly tax/contribution based on net win/INGRESO NETO (gross income minus prizes paid and allowable deductions).
Additional local fees are possible at the location of the hall.
Reporting - monthly/quarterly, with EGM telemetry and cash registers.

Online gaming and sports

Special tax on distance games and bets (usually a percentage of net revenue/AGR); the portable base and limits of promo accounting are defined in the regulations.
Separately - authorization/supervision fees, annual renewal fees, supplier approval fees.
Deductions from player winnings - under general tax law (where applicable) and operator reporting rules.

Responsible Gaming, Advertising and Age Restrictions

18 + - minimum age; mandatory age verification at registration/payments.

Self-exclusion and limits: daily/weekly/monthly deposits, losses, time; easy activation and cancellation with a "cooling period."

Advertising/communications: prohibition of "misleading" creatives (including "no risk"), requirements for visible RG disclaimers, prohibition of targeting of minors and vulnerable groups; the operator is responsible for affiliates.
Sports sponsorship is allowed with RG messages and exclusion of children's audiences; prohibitions on the use of juvenile imagery.

Technical standards and internal controls (canons)

Common MICS

Cash and accounting: drop/count, inventory, separation of duties, event logs, timely filing.
Video surveillance: cash/pit/EGM coverage, record storage, key and access control.
Dev→Prod: role accesses, version control, signing assemblies, change log, SIEM/logging, DR/BCP.

Online platforms

Certified RNG/games; Version and checksum accounting immutable logs (tamper-evident).
Geolocation in Peru, device fingerprinting, anti-spoofing/VPN.
KYC/AML: identity/age verification, sanction/PEP filters, transaction monitoring, SAR procedures.
Payments/wallet: separate client balance, transparent T & Cs, risk limits, reconcile with PSP/banks.
Integration (sports): house rules, trading journal, data providers, alerts on suspicious patterns, insider ban.

Offline equipment

EGM/controllers: certification, seals, keys/signatures, progressive accounting, TITO/cashless (if implemented).
The map of the hall and the diagram of the cameras are part of the permits.

Procedures and Timelines: Reference Roadmap

1. Pre-filing (0-2 months)

Peruvian legal entity/representative office, map of ownership and sources of funds.
Role selection (offline/online/sports/vendor), GAP analysis to MINCETUR requirements.
MICS/RG/AML/InfoSec drafts, architecture (platform/games/wallet/geo), integration and reporting plan.

2. Application (2-4 months)

Suitability packages (company/beneficiaries/key personnel).
Certification of RNG/games/systems, hashes/versions, contracts with PSP/KYC/geo/integrites.
Fin model (taxes/contributions/minimum guarantees), promo/bonus policy.

3. Tests and conditional approvals (3-6 months)

Lab/field tests, pilots, log/telemetry check, staff training.
Audit of advertising/house rules and user agreements.

4. Go-live and supervision (6 + mo)

Publication of approvals, launch, timely filing reports (online: AGR/promo/complaints; offline: GGR/EGM metrics).
Post-audit, vulnerability work plan, regular pentest/tabletop.

Operational checklists

Offline operator (casino/EGM)

• Full MICS circuit: cash register, drop/count, progressives, promo/computers.
• Video/storage, key/access control, EGM inventory.
• Certified software/controller versions; immutable logs.
• Reporting/taxes: timely filing, reconcile with banks/collection.

Online operator (casino/sports)

• Certified platform/RNG/games; versioning/signature control.
• Geolocation, anti-VPN, device fingerprinting; failure log.
• KYC/AML: age, sanctions/PEP, monitoring, SAR procedures.
• House rules (sports), trading magazine, integrity alerts.
• Taxes/AGR and promo accounting; reports on complaints/RG metrics.

Vendor/Platform

• Contracts/accreditations; key/secret management.
• Signed releases, tamper-evident logs, feedback plan.
• SLA/observability (uptime/latency/errors), DR/BCP, vulnerabilities/patches.

Marketing/Affiliates

• RG disclaimers, youth targeting ban, creative whitelisting.
• Control of prize promos: transparent conditions, capping, anti-bonus abuse.

Frequent risks and red flags

Non-transparent beneficiaries/debt structures; side-agreements affecting control.
Unauthorized software versions, changeable logs, weak Dev→Prod control.
Under-accounting AGR/GGR, errors in accounting promo and delay in transfers.
Weak geo-hygiene (online), bonus abuse, violation of advertising bans.
Gaps in AML (source of funds, SAR deadlines, KYC dossier storage).

Economics and P&L: accents

Offline: steady flow under strict MICS; margin keys - EGM mix/tables, progressives, control of computers and operating costs (video/storage/information security).
Online: Margin is sensitive to limits/trading and promo policy; carefully consider the impact of bonuses and retention.
Fiscal model: in P&L, put tax/contributions based on net win/AGR, supervisory fees, certification/integration/geo/CUS/logging.

Trends 2025

Strengthening requirements for cashless/wallets and transaction traceability (AML triggers, chargeback control).
Growth of supply-chain security standards (signed releases, SBOM, software supply control).
Clarification of AGR/GGR reporting and promo transparency; RG-KPI extension.
Promote Unified Telemetry EGM and End-to-End oflayn↔onlayn Analytics.

What's important to remember

Peru holds two full-fledged frames: offline casino/EGM (permits for sites and machines) and remote online games/sports (authorizations for platforms/games/payments).
Success is ensured by: a transparent ownership structure, impeccable MICS/accounting, strong KYC/AML/IS contours, discipline in promo/AGR and operational control of affiliates.
Always check the current MINCETUR/SUNAT rates and formulas (especially for promotional deductions and reporting) before starting and modeling.