This Tuesday (6), the Economic Affairs Commission (CAE) gave its approval to the bill (PL) 2.796/2021, which establishes the legal framework for the electronic and fantasy games industry. The original text was proposed by the Chamber of Deputies and had a positive opinion from Senator Irajá (PSD-TO). Now, the project will be submitted to a vote in the plenary.
The approved project encompasses electronic games under the same taxation rules applied to computer equipment, which may result in a reduction in the tax burden on them. These rules are established in Law 8248 of 1991 and Law 11196 of 2005.
PL 2,796/2021 establishes a definition for electronic games as software that presents graphic and audiovisual elements for recreational purposes, in which the user can control actions and interact with the interface. In addition, the project includes devices and accessories used to run such games, popularly known as consoles, as well as mobile applications and websites developed with the aim of providing entertainment through fantasy games.
Slot machines are not included in the PL
The text of the electronic gamesindustry legal framework excludes slot machines and the like from the definition of “electronic gaming”. Fantasy games, also known as eSports, are defined as those played in a virtual environment based on the performance of athletes in real sporting events.
Freedom in manufacturing, importing, marketing and developing electronic games is also established, as well as providing entertainment services related to fantasy games.
The State is responsible for providing age ratings for games, but authorization is not required for development and exploitation. According to the text, the promotion of competitions involving users of electronic games and fantasy games, including the distribution of prizes, is also permitted.
Electronic games can be used for educational purposes
The bill provides that electronic games can be used not only for entertainment, but also for educational purposes in accordance with the National Common Curricular Base (BNCC), for therapeutic purposes and for training and simulations of vehicle driving and machine operation.
In addition, the text establishes that the State must promote the creation of technical courses, higher education courses and other forms of training aimed at game programming, thus encouraging the development of skills and knowledge related to this area.
The legal framework of the electronic games industry also covers the commercial use of the segment
According to the text, it is not necessary to have special qualifications or obtain a government license to act as a programmer or game developer. Senator Irajá presented a wording amendment to make it clear that the project covers not only entertainment services, but also the commercial use of games.
“With this, the sector will be able to have security for any commercial use that involves electronic games. This is because the commerce of games is not restricted to the acquisition of software use licenses, but also to the commercial use of brands associated with electronic games through of licensing for its use in several other means, including the organization of tournaments”, he explained.
