Italy’s government estimates €15m from amusement-machine regularisation

The technical report attached to Italy's 2027 budget law estimates €15m in additional revenue in the first year from regularising about 15,000 amusement machines that do not pay out cash prizes. The measure provides for a one-off payment of €1,000 for each machine concerned, to be made by 30 April 2027. The provision would also raise the maximum cost of a single game from €1 to €2 and could raise the maximum value of prizes in the form of small goods from €20 to €40.

The regularisation covers machines under article 110, paragraph 7, letters a) and c) of the TULPS that were installed before 1 January 2003. Mechanical and electromechanical machines covered by the same provision must still be installed on 31 December 2026 and hold a valid temporary operating permit on that date. Owners would have to file a substitute declaration with the Agenzia delle Dogane e dei Monopoli within 60 days of the law entering into force, giving the machine's type and location and attesting that the machine and its games comply with the technical rules. The declaration must also state that devices ensuring the machine cannot be modified are present. The payment is to be made to the agency in the manner it specifies and in any case by 30 April 2027.

The technical report assumes that about 15,000 machines meet the requirements set by the provision. Applying the €1,000 payment to each of them, the Government estimates additional revenue of €15m in 2027. The revenue is described as a one-off receipt tied to the extraordinary regularisation procedure, not a structural increase in tax on the machines.

According to the technical report, the higher game cost would let operators offer prizes better suited to players' expectations, making this type of machine more attractive. The report identifies possible positive indirect effects on revenue from the entertainment tax (ISI) but does not quantify them, citing a prudential approach.

The third paragraph of article 24 sets out consequences for failing to meet the obligations of the regularisation procedure. Machines found in a place different from the one given in the substitute declaration, or absent from the declared location, face an administrative fine of €100 to €500. If the characteristics of the machines differ from those declared in the self-certification, the penalties already set by article 110, paragraph 9, letter c) of the TULPS are applied. According to the technical report, the new sanctions might bring additional positive financial effects, but these are not quantified, in keeping with a prudential approach.