A CGIA study found that AWP and VLT generated €5.013bn for Italy’s state in 2025, representing 43.7% of gambling tax revenue. The figure was 25.7% below 2019, while total legal gambling revenue rose 1.1% over the same period.
The figures show operators how machine tax revenue and its share of gambling receipts changed in Italy.
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Spain's Ministry of Finance will retain the 2026 tax modules for recreational machines, lottery sales and sports betting machines in 2027, according to a report on the order. The order also maintains the stated income-tax and VAT amounts and a 5% reduction in net module-based income for qualifying taxpayers.
Spain's Ministry of Finance will keep the tax modules for type A and type B recreational machines in hospitality establishments unchanged in 2027, according to a report on the order developing the objective estimation regime for income tax and the simplified special regime for VAT. The same amounts applied in 2026 will continue, and the order makes no changes to the tax figures linked to recreational machines installed in bars, cafeterias and restaurants. The modules for the sale of lottery and sports betting machines are also maintained.
Lawyer Generoso Bloise examined Italian gaming-machine tax assessments in analysis. His analysis describes a €3,000 daily flat-rate taxable base and cites court decisions allowing taxpayers to rebut presumed operating periods with documentary evidence. Bloise criticised the documentary hurdles taxpayers face when contesting assessments.
Lawyer Generoso Bloise examined Italian tax assessments on gaming machines in an analysis. The article, published in PressGiochi MAG, addresses the relationship between taxpayers and the tax authority in assessments concerning the single tax on gaming machines (PREU), and describes the evidential difficulties taxpayers face when contesting payment demands.
Calabria’s second-instance tax court rejected the Revenue Agency’s appeal and upheld cancellation of a payment demand for tax year 2017. The court said gaming-machine operators may choose ordinary VAT even when entertainment tax uses a flat-rate base, and may evidence that choice through their tax return and accounts without prior notice.
Calabria's second-instance tax court rejected an appeal by the Agenzia delle Entrate and upheld the cancellation of a payment demand issued to a sole trader operating gaming machines, covering tax year 2017. The demand had included VAT calculated on a flat-rate basis in relation to entertainment tax, as well as penalties, interest and collection charges.
A dossier on a draft legislative decree published by Italy’s Senate describes automated Customs and Monopolies Agency checks on tax payments for lawful gaming machines. It says sums identified as due would be entered directly for collection, alongside proposed provisions on entertainment taxes, VAT and tax administration.
Research commissioned by the NSW Responsible Gambling Fund found a small, statistically significant association between rising poker machine numbers and family and domestic violence incidents in New South Wales from 2017 to 2023. Advocacy groups have cited the study in calls for reform, while federal online gambling advertising proposals proceed separately from state-regulated poker machine policy.