The Legal Framework for Electronic Games comes into effect.
The Electronic Games Legal Framework ( Law 14.852 ) was published in the Official Gazette of the Union (DOU) this Monday (6) . The President of the Republic, Luiz Inácio Lula da Silva, sanctioned the new law with vetoes, which originated from PL 2.796/2021 , by federal deputy Kim Kataguiri (União-SP). In the Senate, the matter was reported by Senator Leila Barros (PDT-DF).
The law allows the manufacture, import, marketing, development, and commercial use of electronic games throughout the country, respecting national sovereignty and the economic and financial order established in the Constitution and other laws. Among the law's objectives is to stimulate the business environment and increase the supply of capital for investment in innovative entrepreneurship in the sector.
The government will determine the age rating, dispensing with prior state authorization for the development and operation of electronic games. To determine the age rating, the government will have to consider "the risks related to the use of microtransaction mechanisms." In-game purchasing tools must guarantee restrictions on commercial transactions made by children, who must have the consent of their guardians.
The law considers electronic games to include computer games, consoles, phones, and web pages, but also the consoles themselves and accessories such as joysticks and other software "for use as a mobile application and/or web page, video game console games, and games in virtual reality, augmented reality, mixed reality, and extended reality, consumed by download or streaming."
The new law recognizes the following as professionals in the field of electronic games, without prejudice to other professions: visual artist for games, audio artist for games, narrative designer for games, game designer, game programmer, game tester, and game producer, the latter being responsible for leading and supervising the development of electronic games, from conception to launch. No special qualification or license from the public authorities will be required to practice these professions.
The law does not cover and cannot be used to benefit slot machines, gambling, commercial promotions, lottery games, or any type of game that offers any kind of bet, with prizes in real or virtual assets, or that involves random or predictive results.
Also excluded are so-called fantasy games, in which participants assemble imaginary or virtual teams of real players from a professional sport. Fantasy games are those played in a virtual environment, based on the performance of athletes, who may receive prizes according to their performance. This type of online game is already regulated by Law 14.790 of 2023 , which deals with fixed-odds betting, known as bets.
| The Electronic Games Legal Framework has the following principles and guidelines. |
| Recognition of innovative entrepreneurship in electronic games as a driver of economic, social, environmental, and cultural development; |
| Promoting innovative entrepreneurship as a means of increasing the productivity and competitiveness of the Brazilian economy and generating skilled jobs; |
| Promoting cultural diversity and sources of information, production, and programming; |
| Respect for fundamental rights and democratic values; |
| Consumer protection and education and information for suppliers and consumers regarding their rights and responsibilities; |
| Comprehensive protection of children and adolescents, that is, a guarantee that no child or adolescent will be subject to any form of neglect, discrimination, exploitation, violence, cruelty, or oppression; |
| Preservation of privacy, protection of personal data and informational self-determination, in accordance with the General Law on the Protection of Personal Data (Law 13.709, of 2018). |
Province-level
The law provides special treatment for the promotion of gambling by individual entrepreneurs, business corporations, cooperatives, simple partnerships, and individual micro-entrepreneurs (MEI).
The gross revenue of developers in the previous calendar year cannot exceed R$ 16 million. For companies with less than one year of activity, the text establishes a proportional value of R$ 1,3 million for each month of activity.
Another requirement for accessing special treatment is the use of innovative business models for generating a product or service. These are stipulated in Law 10.973 of 2004 , which provides for incentives for innovation and scientific and technological research in the productive environment.
The special treatment also applies to those who qualify for the Inova Simples special regime, provided for in Complementary Law 123 of 2006. The program is a simplified business formalization process that grants differentiated treatment to initiatives that self-declare as "innovation companies." The objective is to stimulate the creation, formalization, development, and consolidation of agents that induce technological advances, employment, and income.
The development of electronic games could benefit from funding in research, innovation, human resource development, and culture. Electronic game development companies could utilize the benefits of the Audiovisual Law ( Law 8.685 of 1993 ) and the Rouanet Law ( Law 8.313 of 1991 ) to stimulate the production or co-production of independent Brazilian electronic games, as well as to train professionals in the sector.
The legal framework also addresses the tools and instruments necessary for the development of electronic games, such as computers, programs, specialized equipment, SDKs, DevKits, and others. The enacted text also stipulates that the government will regulate customs clearance and import taxes to foster innovation in the electronic game development sector.
Uses
The approved text allows the use of electronic games for entertainment or any other lawful activity, provided that the age rating is observed. Games may also be used for artistic contemplation; for educational purposes or recreation in a school environment; for therapeutic purposes; for training and capacity building purposes, through simulation or emulation of action in an institutional environment; and for communication and advertising purposes.
In the school environment, usage must comply with the National Common Curriculum Base (BNCC) and the rules and regulations of the education systems. For communication and advertising purposes, the use of electronic games must comply with the regulations of the Statute of Children and Adolescents ( Law 8.069 of 1990 ).
The government may promote public policies for the use of electronic games in public schools, within the scope of the National Digital Education Policy ( Law No. 14.533 of 2023 ). The government may also create a repository of electronic games financed with public resources, with free use by public educational, research and health institutions.
The new law also stipulates that the State must support the training of human resources for the electronic games industry by encouraging the creation of vocational, technological, and higher education courses; creating or supporting vocational workshops; creating or supporting technical and technological vocational training and specialization courses; encouraging research, development, and improvement of electronic games aimed at education, including through the creation of an educational games platform; and providing incentives for the creation of training spaces for specialized human resources in the sector.
children and teenagers
The Legal Framework for Electronic Games also stipulates that the conception, design, management, and operation of electronic games for children and adolescents "must be guided by the best interests of the child and adolescent, in accordance with current legislation."
In these cases, appropriate and proportionate measures should be adopted to mitigate the risks to the rights of children and adolescents that may arise from the design or operation of these games, as well as to promote the realization of their rights related to the digital environment. Electronic game developers should create channels for listening and dialogue with children and adolescents.
Video game providers must ensure that their services, systems, and official communities do not foster or create an environment conducive to any form of neglect, discrimination, exploitation, violence, cruelty, or oppression against children and adolescents; or discrimination against children and adolescents with disabilities, and must implement technical measures that guarantee the universal design and accessibility of the service to all children and adolescents, in accordance with the Statute of Persons with Disabilities ( Law No. 13.146 of 2015 ).
In-game purchasing tools should, by default, restrict purchases and commercial transactions by children, where applicable, in order to ensure parental consent.
In video games aimed at children and adolescents that allow interaction between users through text messages, audio, video, or content sharing, whether synchronous or asynchronous, safeguards for the rights of children and adolescents must be guaranteed, among other things:
⇒ System for receiving and processing complaints and reports of abuses and irregularities committed by users;
⇒ providing reporting users with information, within a reasonable timeframe, about the outcome of their reports;
⇒ instruments for requesting a review of a decision and reversal of imposed penalties;
⇒ Social transparency regarding received complaints and their analysis, content removal, community management, risk mitigation and safeguards for the rights of children and adolescents, sanctions applied to offending users, including measures used to prevent users from creating additional accounts in case of banning, and actions for awareness, education and promotion of fundamental rights in the community and in internal mechanisms;
⇒ prohibition, in its terms of use, of practices, content exchanges, and interactions that violate the rights of children and adolescents, respecting Brazilian legislation;
⇒ Updating and maintaining parental supervision and moderation tools that respect the progressive development of the abilities and autonomy of child and adolescent users;
⇒ Transparency, continuous updating and improvement of protection mechanisms against the risk of contact with other users, including the possibility of disabling interaction mechanisms.
Veto
Lula's only veto invalidated an article that stipulated a 70% reduction in Income Tax (IR) due on remittances abroad related to the operation of electronic games or licensing for the development of independent Brazilian electronic game projects ( VET 10/2024 ).
According to the government's justification, the vetoed provision would create a revenue loss without presenting an estimate of the budgetary and financial impact, without establishing compensatory measures, without stipulating a maximum term of validity, and without presenting a demonstration of the budgetary and financial impact for the fiscal years 2024, 2025, and 2026.
