SBS Resolution No. 01881-2026: Amending the Regulation of Electronic Money Issuing Companies

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Lima, July 17, 2026
SBS RESOLUTION
No. 01881-2026
The Superintendent of Banking, Insurance and
Private Pension Fund Administrators
CONSIDERING:
That, through Law No. 29985 and its amendments, the Law regulating the Basic Characteristics of Electronic Money as an instrument of Financial Inclusion was approved; and that, through Supreme Decree No. 090-2013-EF and its amendments, its Regulation was approved; That, through SBS Resolution No. 1025-2005 and its amendments, the Regulation of Fund Transfer Companies was approved, which establishes the regulatory framework applicable to Fund Transfer Companies. That, through SBS Resolution No. 6284-2013 and its amendments, the Regulation of Electronic Money Issuing Companies was approved, which establishes the regulatory framework applicable to electronic money issuing companies; That, it is necessary to modify the Regulation of Electronic Money Issuing Companies, in order to incorporate provisions related to fund transfers, considering the increase in such operations driven by interoperability, as well as the development and evolution of digital financial services and their impact on the execution of cross-border transfers, with the aim of guaranteeing adequate control and monitoring; Having the approval of the Adjunct Superintendencies of Banking and Microfinance, and of Regulation and Legal Affairs, as well as of the Risk and Economic Studies Departments; and; In exercise of the powers conferred by items 7, 9 and 13 of article 349 of the General Law of the Financial System and the Insurance System and the Organic Law of the Superintendence of Banking and Insurance – Law No. 26702 and its modifying norms; and based on what is stated in the Thirty-Second Final and Complementary Provision of said General Law; RESOLVES:

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Article First.– Modify the Regulation of Electronic Money Issuing Companies, approved by SBS Resolution No. 6284-2013 and its amendments,
according to the following:

1. Replace article 5, as follows:
   “Article 5.- Permitted Operations
   EEDEs may carry out, with their own resources, the operations established in items 11, 17, 18, 19, 20, 21, 22, 23, 28, 29 and 42 of article 221 of the General Law.
   In addition, EEDEs may carry out other operations related to their main object indicated in article 221 of the General Law, for which they must have prior authorization from the Superintendence. For this purpose, what is established in the Regulation for the Expansion of Operations, approved by SBS Resolution No. 4465-2016, shall apply. For the purpose of carrying out electronic money issuance operations, EEDEs must comply with the guidelines and provisions established in the Law, the Regulation of the Law and the Regulation of Operations with Electronic Money. For the purpose of carrying out the operations established in item 29 of article 221 of the General Law, fund transfers and settlements with their correspondents must be carried out with the own resources of the EEDEs, which are distinct from those intended for the constitution of the guarantees referred to in item 6.1 of article 6 of Law No. 29985.”
2. Replace article 14, as follows:
   “Article 14.- Submission of Information
   EEDEs must present to the Superintendence the following information contemplated in the Accounting Manual, its complementary information and any other applicable to them in accordance with current regulations, considering for this purpose the Responsibility Agreement on Information Sent via the SUCAVE Application, in accordance with what is established in SBS Resolution No. 1270-2007 or in accordance with what is provided in the applicable regulations:
   Form A - Statement of Financial Position.
   Form B-1 - Statement of Results.
   Form B-2 – Statement of Results and Other Comprehensive Income.
   Form C – Statement of Cash Flows.
   Form D – Statement of Changes in Equity.
   Form F – Trial Balance.
   RRR Complaints: Information on complaints received from users (RR1, RR2 and RR3).
   Report No. 1: Shareholding composition.
   Report No. 1-A: Share transfer.
   Report No. 3: Effective Equity.
   Report No. 19: Report on the Economic Group to which the Company belongs.
   Report No. 19-A: Information on members of the Economic Group to which the company belongs.

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Report No. 21: Information on Persons and Legal Entities Linked to the Company and Financing to Linked to the Company.
Report No. 30: ATMs, Basic Operations Establishments and Correspondent ATMs.
Report No. 32-A: Daily Electronic Money Report.
Report No. 32-B: Monthly Electronic Money Report.
In the case of complaints filed by users, in accordance with paragraph 16.2 of article 16 of the Regulation for the Management of Complaints and Requests, approved by SBS Resolution No. 04036-2022 and its amendments, EEDEs must report monthly to this Superintendence, within fifteen (15) calendar days following the close of each month, the statistics of the complaints filed by their respective users, through the SUCAVE, using, as applicable, the complaint reports No. RR1, RR2 and RR3 which are presented as Annex No. 2 of said Resolution. Additionally, EEDEs must present to the Superintendence, the ETF Annex No. 1-B Summary of international fund transfers, when applicable, in accordance with the form, periodicity and deadline established in article 17 of the Regulation of Fund Transfer Companies approved by SBS Resolution No. 1025-2005 and its amendments.”
3. Replace the first final and complementary provision, as follows:
“First.- Other Applicable Regulations
The provisions contained in the General Law referring to companies of the financial system are applicable to EEDEs, insofar as they are pertinent taking into account the operations they are authorized to carry out.
EEDEs are subject, insofar as they are pertinent taking into account the operations they are authorized to carry out, to any norm or provision issued by the Superintendence that refers to it in its scope or that is applicable to companies of the financial system. The Superintendence may determine the application to EEDEs of other norms and provisions issued by it.”
Article Second.– This Resolution takes effect from the day following its publication in the official newspaper El Peruano. The information corresponding to Annex ETF 1-B Summary of international fund transfers must correspond to the month of October of the current year.
The submission of Report No. 1: “Shareholding composition” and Report No. 1-A: “Share transfer” is governed by what is provided by SBS Resolution No. 1682-2026. Electronic Money Issuing Companies must submit Report No. 1 “Share transfer” until the effectiveness of SBS Resolution No. 1682-2026. Register, communicate and publish, SERGIO JAVIER ESPINOSA CHIROQUE SUPERINTENDENT OF BANKING, INSURANCE AND AFP