Italy Moves Forward With New Compliance Rules for Slots and VLTs

Italy’s Council of Ministers has given preliminary approval to a new legislative decree designed to simplify and modernize tax compliance and assessment procedures, with major implications for the country’s slot machine and video lottery terminal (VLT) sectors.

The draft decree, introduced by Economy and Finance Minister Giancarlo Giorgetti, seeks to reorganize and consolidate regulatory measures that were introduced in 2023. While the legislation does not alter the underlying tax structure, it aims to create a more coordinated and efficient compliance framework for operators across the gaming industry.

The decree contains 368 articles and is expected to come into force on January 1, 2027, provided it successfully completes parliamentary review and receives final approval.

For Italy’s land-based gaming market, the most significant provisions relate to payment procedures, automated controls, and tax assessment mechanisms. Articles 322 through 330 specifically address regulations governing slot machines and VLTs, restructuring existing rules within the country’s entertainment tax system.

One of the most notable changes included in the draft legislation is the extension of the period granted to operators for settling outstanding amounts identified through automated checks. Under the proposed rules, operators would have 60 days to regularize payments instead of the current 30-day limit before debts are formally registered for collection proceedings.

The extended timeframe reflects the government’s intention to improve coordination between entertainment tax obligations and value-added tax (VAT) requirements linked to gaming activities.

The proposed legislation also confirms the continuing role of the Italian Society of Authors and Publishers (SIAE) in conducting assessment and monitoring activities within the sector. In addition, the decree strengthens coordination regarding inspection and access powers shared among authorized officials, the Guardia di Finanza, and Italy’s tax administration authorities.

Another important provision establishes a five-year statute of limitations covering both tax assessments and refund claims. The measure signals Italy’s broader effort to create a more structured and transparent compliance environment for gaming operators.

For businesses operating slot machines and VLTs, the proposed reforms indicate a transition toward a more automated and centralized compliance system rather than a significant fiscal restructuring. Although the decree does not introduce new taxation measures, it substantially reorganizes how compliance obligations will be monitored and enforced.

The draft legislation will now move to parliamentary examination, where lawmakers may introduce amendments before the decree can receive final approval. The reform is viewed as an important step in bringing Italy’s gaming sector into closer alignment with wider national tax compliance modernization efforts.

By fLEXI tEAM