By Edilberto Terry Ramos and Márllury Valdez Ruiz, founding partners of Terry & Valdez Abogados Corporativos
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The gaming industry in Peru has demonstrated, in recent years, sustained growth based on technological innovation, demanding operational standards, and a strong orientation towards formality. This maturity is evident in the solid infrastructure of venues, the professionalization of staff, the implementation of advanced control and traceability systems, the commitment to sectorial compliance regulated by the Ministry of Foreign Trade and Tourism, and the high rate of formal employment as one of its main positive externalities.
SECTOR MATURITY
However, like any modern industry, its long-term sustainability depends on its understanding that the country has moved towards a cross-cutting compliance model based on risks, digitalization, and corporate responsibility. In this scenario, the National Superintendency of Customs and Tax Administration (SUNAT), the National Superintendency of Labor Inspection (SUNAFIL), the National Authority for Data Protection, and the National Superintendency of Banking, Insurance, and Pension Funds (SBS) act with greater precision and depth, meaning obligations that are not exclusive to the sector but are essential pillars for any company: efficient tax compliance, responsible labor management, personal data protection, and corporate governance.
In this context, the best business decision is not to wait for inspection; it is to anticipate it.
Thus, in tax matters, the shows a clear change: a reduction in the number of inspections, but more effective in results, because selection is no longer based on massive operations, but on data analysis, artificial intelligence, and risk segmentation, all aligned with its . The pillars of this new inspection are the intensive use of electronic ledgers, electronic invoicing, automatic cross-referencing of financial information between banks, payment gateways, and declarations, the Catalog of Tax Risk Schemes, and centralized risk programming based on historical behavior, amounts, and inconsistencies. SUNAT no longer reviews isolated declarations; it reviews patterns, traceability, and tax behavior.
Consequently, given that the gaming industry operates with high flow and digital platforms, it naturally falls within the risk profiles of interest for the fiscal risk model. Therefore, we recommend that operators: improve documentary consistency, reconcile their financial operations, align their accounting, operational, and tax systems, review their contracts with suppliers and related parties, prepare the 2025 Annual Income Tax Return based on global consistency criteria, and execute tax planning for 2026.
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EMPLOYMENT MANAGEMENT
In the labor field, although operators stand out for 100% formal employment, complete benefits, managing complex shifts, operating with high safety standards, and opportunities for students and single mothers, it is necessary to consider that reports from SUNAFIL and the Ministry of Labor and Employment Promotion show that more than 70% of inspections stem from individual complaints. The most frequently inspected matters are Occupational Safety and Health, working hours and overtime control, social benefits, hiring modalities, and labor outsourcing.
In light of this, we recommend updating Occupational Safety and Health matrices, strengthening working hour control, training teams, and conducting a labor audit to identify compliance gaps.
DIGITAL COMPLIANCE
Regarding Personal Data Protection, the new regulation (D.S. 016-2024-JUS) modernizes the Peruvian framework, aligning it with European standards, incorporating Impact Assessments for high-risk processing, differentiated obligations based on the nature of the data, a clearer sanctioning regime, the principle of proactive responsibility, breach notification within 48 hours, and the designation of a Data Protection Officer. As a consequence, we recommend that operators conduct a Privacy Impact Assessment, register all databases in the National Personal Data Protection Registry, obtain informed consents, update compliance documents, formalize the Data Protection Officer, review supplier contracts, implement security policies, and a Protocol for Handling ARCO Rights and Portability, among other aspects.
In terms of anti-money laundering prevention, gaming venues were already subject to SPLAFT supervised by the SBS. In 2025, Resolution SBS N.º 03622-2025 incorporated for the first time specific regulation for remote gaming and betting, adapted to digital risk, reinforcing corporate governance, traceability, and internal control. In light of this, physical and digital operators must strengthen their SPLAFT, formalize the Compliance Officer, update risk matrices, and document decisions.
The strengthening of corporate governance is a natural step for a highly inspected industry. These cross-cutting obligations (tax, labor, personal data, and corporate) are strategic tools to consolidate growth, increase efficiency, and position the sector as modern and responsible. Looking ahead to 2026, those who integrate solid preventive management, tax planning, documented labor administration, a clear corporate structure, and personal data compliance will reduce contingencies, optimize resources, and effectively protect the liability of managers and directors. In a sophisticated regulatory environment, specialized advice and prevention are the foundation of secure growth.
