Cryptocurrency Rules in Peru 2024

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Peru is entering the crypto world with new regulations. The South American country, known for its vibrant economy, has a population of over 32 million people. Peru relies heavily on exports such as copper, gold, zinc, textiles, and fishmeal. The country trades primarily with the United States, China, Brazil, and Chile. Despite ranking 76th in the Global Innovation Index in 2023, a large portion of the country’s workforce—at least 70% of the total workforce—works in informal jobs.

In December 2021, Peru introduced a new bill to define and regulate cryptocurrency transactions for the first time. It aims to provide a clearer regulatory framework for the cryptocurrency sector. However, major financial institutions in Peru do not support cryptocurrencies, such as the Central Reserve Bank of Peru (BCRP), the Securities Market Agency (SMV), and the Banking, Insurance and Pension Funds Administration Agency (SBS).

Will the major initiative taken with the introduction of the new crypto law lead to the full integration of digital finance into the country’s economic landscape? Only time will tell.

1. Cryptocurrency Regulation in Peru: An Overview

In Peru, cryptocurrencies are still a grey area. Are they illegal? It’s a complicated question. The law doesn’t clearly define whether they are legal or illegal. This means that you can buy and trade cryptocurrencies in the country. However, there are some restrictions. Advertising crypto-related financial services is restricted unless you are a regulated financial institution. The Peruvian government is considering a new law to regulate cryptocurrencies. Unfortunately, this move is currently facing some opposition. Recently, a decree was issued that made virtual asset service providers subject to anti-money laundering rules. The regulation requires these service providers to follow strict compliance measures.

2. Cryptocurrency Regulation in Peru: What’s New?

February 20, 2024: Peru announced plans to establish a regulatory framework for artificial intelligence. A new bill was submitted to Congress.

February 28, 2024: The Lima Stock Exchange has added three spot Bitcoin ETFs to diversify investment options. These include iShares Bitcoin Trust’s IBIT, Invesco Galaxy Bictoin Trust’s BTCO, and Vaneck Bitcoin Trust’s HODL.

May 2, 2024: The Cabinet issued a draft regulation to promote artificial intelligence. The draft defines key terms related to artificial intelligence and highlights the potential benefits of artificial intelligence.

June 7, 2024: The Central Bank of Peru has partnered with the National Payments Corporation of India to create a system similar to UPI in India. The primary goal of this move is to promote financial inclusion. It also aims to improve interoperability of payments.

3. Small Bitcoin economies in Peruvian villages

In remote villages in Peru, Bitcoin is making a huge impact on unbanked communities. The NGO Motiv has been at the forefront of this change since 2019. They travel to isolated areas to educate residents about the use of Bitcoin. Since late 2020, the NGO has created 16 Bitcoin microeconomies, where Bitcoin serves as the primary currency for buying and selling goods and services. This initiative is vital in Peru, where over 50% of the population is unbanked. Most transactions in Peru are done in cash, using the Peruvian sol, which has faced high inflation. In June 2024, Lima’s annual inflation rate rose to 2.3%, driven by rising transportation and housing costs. The consumer price index also saw a slight increase of 0.12% month-on-month.

4. Explaining Peru’s New Cryptocurrency Law

In Peru, a new cryptoasset law was introduced in December 2021. The proposed law aims to define what cryptoassets are. It also attempts to define the responsibilities of virtual asset service providers. It proposes to create a public registry of these service providers. This move will allow users to verify their legitimacy. Notably, the law requires these service providers to inform users that cryptocurrencies are not considered legal tender in the country. It also requires these service providers to educate users about the risks involved in dealing with cryptoassets. Interestingly, the law allows companies to incorporate and hold cryptoassets. Companies are allowed to treat them as stocks or intangible assets depending on their intended use. However, the law does not recognize Bitcoin as legal tender.

5. Explaining the cryptocurrency tax framework in Peru

In Peru, crypto assets are considered an intangible item that can be transferred or sold, such as patents or copyrights.

Companies: For Peruvian companies, the sale or transfer of cryptocurrencies is taxed as capital gains at a rate of 29.5%.

Individuals: For individuals, these transactions are only taxable if they are made on a regular basis.

VAT and Financial Transaction Tax: Cryptocurrency transactions are not subject to VAT as they are not included as taxable transactions. Financial transaction tax applies because cryptocurrencies are often transferred via digital wallets. However, if cryptocurrencies are exchanged for cash and deposited in a local bank, financial transaction tax will apply.

6. Timeline of the evolution of cryptocurrency regulation in Peru

2018: Peru announced PeruCoin, a cryptocurrency worth around $10. The project was shut down and suspected of being a scam. It raised concerns about cryptocurrencies.

December 2021: A bill to regulate cryptocurrency activities was introduced in Peru.

March 2023: The Central Reserve Bank of Peru releases a report on the benefits and risks of creating a digital currency.

July 2023: The government issues a higher decree, making cryptocurrency exchanges virtual asset service providers. Virtual asset service providers are required to report to the Financial Intelligence Unit.

Closing note

In 2024, Peru finds itself navigating uncertain waters when it comes to cryptocurrency regulation. While not explicitly illegal, crypto assets operate in a legal gray area in the country. The government’s efforts to impose new regulations are facing challenges, despite recent decrees on anti-money laundering measures for cryptocurrency service providers. Meanwhile, initiatives like Motiv’s Bitcoin Microeconomics are highlighting the practical impact of cryptocurrencies in non-banking areas. Clarity on the state of cryptocurrency regulation is crucial if the country has any plans to overcome its economic constraints by harnessing the potential of the digital economy.

Read also: Cryptocurrency Regulations in France 2024 – European Cryptocurrency Hub

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