Italy’s Council of Ministers has preliminarily approved a legislative decree to streamline tax compliance and assessment procedures, particularly affecting slot machines and video lottery terminals (VLTs).
Proposed by Economy & Finance Minister Giancarlo Giorgetti (pictured), the decree aims to consolidate existing regulations from 2023 without altering the tax system itself. The decree, consisting of 368 articles, is scheduled to become effective January 1st, 2027, pending parliamentary review and final approval.
For the land-based gaming sector, the significant provisions address payment procedures, automated checks and tax assessments. Articles 322 to 330 specifically detail the rules impacting slot machines and VLTs, which reorganise existing provisions within Italy’s entertainment tax framework.
A notable change is the extension of time available for operators to settle amounts due following automated checks. The draft increases this period from 30 to 60 days, allowing more time for operators to regularise their positions before debts are formally registered for collection. This change highlights the decree’s focus on enhancing coordination in gaming-related tax obligations, especially concerning VAT linked to entertainment tax.
The draft legislation also reaffirms the operational role of the Italian Society of Authors and Publishers (SIAE) in assessment and control activities. It coordinates access and inspection powers among authorised personnel, the Guardia di Finanza and the tax administration. A five-year limitation period is established for both tax assessments and refund claims, reflecting a move towards a more structured compliance environment.
For operators, these changes signal a shift towards a more automated compliance framework rather than a fundamental fiscal overhaul. The draft will undergo parliamentary scrutiny, where amendments may occur before it receives final approval. This legislative step is crucial in aligning Italy’s gaming sector with broader tax compliance reforms.
