The National Sapar Association announces that "in relation to the payment of theISI and IVA for devices paragraph 7 letter A and C, c bis and c ter in expires March 16, 2024, the categories of membership and the related flat-rate taxable amounts lastly confirmed with circular no. are provisionally confirmed for 2024. 6/2023.
The deadline for the annual payment is March 16th for appliances not uninstalled by 31/12 of the previous year or installed before March 1st of the same year.
For devices installed after March 1st the tax is paid in twelfths based on the fraction of the year of actual installation.
- Mechanical and electromechanical equipment (e.g. table football, pinball, darts) includedin the Listlove
The deadline for paying ISI for the whole year is always March 16th.
The Isi is paid based on the fraction of the residual year of actual installation by the 16th of the month following the month of first installation, even for devices installed between 1 January and 1 March. The payment of the ISI can instead be made as usual using Attachment A which is made available in this press release.
There is no procedure for suspending the authorization and suspension on the ADM portal as these are devices without authorization.
- Devices paragraph 7 A and C (before and after 2003) and for mechanical devices not included in the Amee List (E.g. Redemptions)
The deadline for paying ISI for the whole year is always March 16th.
The Isi is paid based on the fraction of the residual year of actual installation by the 16th of the month following the month of first installation, even for devices installed between 1 January and 1 March.
For these devices, "Annex A" must not be used, which is instead provided for mechanical and electromechanical devices included in the Amee List referred to in the previous point.
TAXABLE TABLE AND TAX CALCULATION
(As regards VAT, the following amounts apply to all managers who operate under the flat rate regime pursuant to of art.74, comma 6, of the DPR 633 / 972; for i managers is instead have opted for il regime VAT-ordinary, VAT si payment takings, residual la one ISI da to calculate on the taxable amount).
| Category di membership | Placement typological | Taxableflat rate and related amounts |
| AM 1 | Billiards and similar devices that can be activated by coin or token, or rented on a time basis | €3.800,00 ISI: €304 Flat rate VAT: €418,00 |
| AM 2 | Electrogramophone and similar devices activated by coin or token | €540,00 ISI: €43,20 Flat rate VAT: €59,40 |
| AM 3 | Mechanical devices that can be activated by coin or token, or rented by time: football table-football table e equipment similar | €510,00 ISI: €40,80 Flat rate VAT: €56,10 |
| AM 4 | Electromechanical devices that can be activated by coin or token, or rented by time: Pinball game electromechanical of the darts e equipment similar | €1.090,00 ISI: €87,20 Flat rate VAT: €119,90 |
| AM 5 | Mechanical and/or electromechanical devices for children that can be activated by coin or token, or rented by time: type vibration device “Kiddie rides” e equipment similar | €520,00 ISI: €41,60 Flat rate VAT: €57,20 |
| AM 6 | Electromechanical devices that can be activated by coin or token, or rented by time: game a token operated da bulldozers e equipment similar | €1.630,00 ISI: €130,40 Flat rate VAT: €179,30 |
EQUIPMENT REFERRED TO IN ART. 110 TULPS PARAGRAPH 7, LETT. AE LETT.C.
(as regards VAT the following amounts apply to all managers who operate under the flat rate regime pursuant toof art.74, comma 6, of the DPR 633 / 972; for i managers is instead have opted for il regime VAT-ordinary, VAT si payment takings, residual la one ISI da to calculate on the taxable amount). Taxable €1.800,00 ISI = €144,00 VAT = €198,00 (flat rate)”.
