Peru

Developing Confirmed Verified August 25, 2026

Peru subjects VASPs to AML/CFT supervision and reporting, but a complete prudential and conduct licensing framework remains under development.

SBS / Financial Intelligence Unit Peru

Total Laws (incl. applicable EU-wide)

Effective Laws

At a Glance

Is holding crypto allowed?

Allowed

Is crypto trading allowed?

Developing

Is P2P trading allowed?

Allowed

Are crypto payments allowed?

Restricted

Is crypto legal tender?

Is mining allowed?

Allowed

Is staking allowed?

Developing

Is DeFi participation allowed?

Developing

Are stablecoins allowed or regulated?

Developing

Activity Status Matrix

Activity	Status	Details
Holding Crypto	Allowed	Is holding crypto allowed?
Crypto Trading	Developing	Is crypto trading allowed?
P2P Trading	Allowed	Is P2P trading allowed?
Crypto Payments	Restricted	Are crypto payments allowed?
Legal Tender	No	Is crypto legal tender?
Mining	Allowed	Is mining allowed?
Staking	Developing	Is staking allowed?
DeFi	Developing	Is DeFi participation allowed?
Stablecoins	Developing	Are stablecoins allowed or regulated?
NFTs	Allowed	Are NFTs allowed or regulated?
Token Launches	Developing	Are token launches allowed?
Crypto Advertising	Developing	Is crypto advertising allowed?
Banking Access	Restricted	Do crypto businesses have banking access?

Regulation Overview

Peru subjects VASPs to AML/CFT supervision and reporting, but a complete prudential and conduct licensing framework remains under development. The controlling reference is AML/CFT rule for virtual asset service providers (SBS Resolution 02648-2024). SBS / Financial Intelligence Unit Peru is the principal authority identified for the national or regional perimeter. Crypto is not sovereign legal tender; separate securities, payments, foreign-exchange, consumer, sanctions and tax rules may apply according to the token and activity.

Tax Information

Tax treatment in Peru depends on the taxpayer, source of income and activity. Disposals, rewards, mining, staking, employment receipts and business use may be treated differently; confirm current rates, valuation rules, reporting and indirect-tax treatment with National Superintendency of Customs and Tax Administration.

Individual Tax Treatment

Individuals should retain acquisition cost, disposal value, wallet and exchange histories, transaction hashes and local-currency valuations. Check income, capital, wealth, gift, inheritance and foreign-asset reporting rules with National Superintendency of Customs and Tax Administration.

Business Tax Treatment

Businesses should account for crypto revenue, gains, losses, custody liabilities, payroll and expenses under ordinary company and accounting law. Tax registration, invoices, withholding, VAT or sales tax and cross-border reporting remain separate obligations.

National Superintendency of Customs and Tax Administration

Business & Licensing

The licensing perimeter is limited, transitional or activity-specific. Obtain written confirmation from SBS / Financial Intelligence Unit Peru before offering exchange, custody, transfer, payment, token issuance or investment services.

AML / KYC Requirements

Covered firms must apply customer and beneficial-owner identification, risk classification, sanctions screening, transaction monitoring, recordkeeping and suspicious-transaction reporting under national AML/CFT rules.

Primary Regulator

SBS / Financial Intelligence Unit Peru

sbs.gob.pe

Crypto Laws & Regulations in Peru

Othereffective

Peru: AML/CFT rule for virtual asset service providers

AML/CFT rule for virtual asset service providers

Published: August 1, 2024Effective: August 1, 2024Ref: SBS Resolution 02648-2024

Peru subjects VASPs to AML/CFT supervision and reporting, but a complete prudential and conduct licensing framework remains under development.

Legal StatusLicensingPaymentsAML/KYCConsumer Protection

Official Source

Regulationpartially_effective

SBS Resolution No. 02648-2024 — AML/CFT Rules for VASPs

Resolución SBS N.° 02648-2024 — Normas para la Gestión de Riesgos de LA/FT aplicable a PSAVs

Effective: August 2, 2024Ref: Resolución SBS No. 02648-2024

Peru's SBS Resolution No. 02648-2024 applies AML/CFT risk-management and compliance duties to virtual asset service providers (PSAVs) supervised by UIF-Peru. It requires customer due diligence, recordkeeping and suspicious-transaction reporting. The resolution also contains a travel-rule chapter, but commencement of the travel rule has been deferred to 1 January 2029 through a later amendment — the travel rule is not currently effective.

AML/KYCExchangesPayments

Official Source