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Italian regions seek a permanent share of gambling machine tax revenue

Regulation

Italy’s Conference of Regions and Autonomous Provinces called for ordinary-status regions to receive a continuing share of tax revenue from gambling machines, according to a report on its hearing on the 2026 Public Finance Document. The regions said the share should not be a one-off transfer or carry spending restrictions, and linked the request to the proposed reorganisation of land-based public gambling.

A recurring regional share could alter how gambling-machine tax revenue is distributed between central and regional government.

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Regulation

Calabria tax court upholds ordinary VAT option for gaming-machine operator

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.

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