Gaming and Betting Taxation in Rome

Why Choose Marzo Associati for Gaming Taxation?

Giancarlo Marzo, lawyer and founder of the Firm, has devoted an entire monograph to gaming taxation: the handbook "Fiscalità del Gaming" published by Giuffré Francis Lefebvre, aimed at operators, advisers and the Italian Customs and Monopolies Agency (ADM).

Specialist Assistance for Every Market Segment

An Gaming Team at Marzo Associati assists all those operating in the Italian regulated gambling market:

• ADM concession holders in managing day-to-day tax compliance (PREU, single betting tax, VAT);
• Operators and premises owners of AWP and VLT machines, bingo halls and land-based betting outlets;
• Online operators holding concessions for online casinos, poker, sports betting and games of skill;
• Startup e-gaming in the tax structuring of innovative business models (eSports, loot boxes, NFT gaming);
• Funds and investors acquiring stakes in companies in the gaming sector.

Tax Litigation in the Gaming Sector

The gaming sector has one of the highest concentrations of tax litigation in Italy, driven by fragmented legislation and continuous technological change. The Firm has represented operators in proceedings before the Tax Courts (Corti di Giustizia Tributaria) in Rome, Milan and Naples, as well as before the Italian Supreme Court (Corte di Cassazione), obtaining favourable rulings on PREU, VAT and single betting tax issues.

The Regulatory Framework for Regulated Gambling: VAT, PREU and the Single Betting Tax

Gaming taxation in Italy rests on a multi-layered legislative framework requiring highly specialised expertise. For VAT purposes, the relevant provision isart. 10, n. 6, D.P.R. 633/1972, which exempts from value added tax "the operation of lotteries, games of skill, prediction competitions, lotto and betting" authorised by the State. The practical application of this exemption — which implements art. 135 of Direttiva 2006/112/CE — nevertheless raises numerous questions of interpretation concerning its precise scope and potential applicability to new digital gaming models (eSports, loot boxes, cryptocurrency games).

An Prelievo Erariale Unico (PREU) is governed by D.Lgs. 504/1998 (Consolidated Excise Duties Act) and subsequent finance acts, which have progressively amended its rates. The single betting tax has its legal basis in the same decree. Both taxes have a distinctive tax base — gross takings from gaming machines or the total amount of bets accepted — and monthly tax calculation mechanisms that expose operators to the risk of assessments covering several years. Penalties for failure to pay or underpayment of PREU are proportionate to the tax evaded and may be accompanied by interim measures affecting activities carried out under the concession.

European and National Case Law on Gaming

The Court of Justice of the European Union has repeatedly addressed the compatibility of national VAT exemptions for gambling with Directive 2006/112/EC, affirming the principle of fiscal neutrality: exemptions must not distort competition between operators providing equivalent services. This approach has direct implications for VAT disputes involving online operators conducting cross-border activities. At national level, the settled case law of the Tax Courts (Corti di Giustizia Tributaria) has clarified that the PREU tax base must be determined by reference to actual gaming machine takings rather than estimated figures, with the burden of proof resting on the tax authorities for upward adjustments. Marzo Associati has represented operators in proceedings before the Tax Courts (Corti di Giustizia Tributaria) in Rome, Milan and Naples in disputes concerning PREU, the single betting tax and VAT recovery, obtaining favourable rulings on the determination of the tax base.

Advance Tax Planning: Tax Ruling Requests (Interpello) and ADM Rulings

The regulatory complexity of the gaming sector makes a preventive approach essential. Before structuring new products or business models, operators must assess the applicable tax treatment — often with significant uncertainty. Marzo Associati assists in preparing advance tax ruling requests (interpello) to the Italian Revenue Agency (Agenzia delle Entrate) and applications for rulings from ADM to obtain legal certainty in advance. This drastically reduces the risk of future disputes and allows cash flows to be planned with greater certainty. The experience gained in writing the handbook "Fiscalità del Gaming" enables us to identify unresolved issues and anticipate the authorities' positions.

The Firm in the Heart of Rome, Assistance Throughout Italy

Based at Via Ancona 20, Roma (quartiere Salario) — just minutes from Parioli, Trieste and the historic centre — the Firm is easily accessible to operators in the capital and Lazio. For clients in Milan, Naples, Turin and other major gaming hubs, we work remotely with the same quality of service.