“Legislative decree no. comes into force today, 4 April 2024. 41/2024 which, in implementation of the art. 15 of the Delegation Law for tax reform (L. n. 111/2023), contains the new regulation of remote (online) gaming, whose implementing provisions will subsequently be adopted by the Customs and Monopolies Agency. As far as is of interest for the Public Business sector, the provision provides for the establishment of a register for the registration of the businesses that they can carry out - upon payment of an annual amount of 100 euros and the posting of a specific sign or plaque outside – the activity of top-up sales points (for online gaming). Among these, the public establishments equipped with the public safety license referred to in articles are expressly included. 86 and 88 of the TULPS". This is what he writes FIPE in a note.
“The activity in question – continues the note – consists in the provision of services exclusively ancillary to public online gaming, consisting of assistance to the player in relation to opening, topping up and closing the gaming account. In this regard, the regulation specifies that account top-up operations can be carried out exclusively at the request of the relevant owner (subject to identity verification) and must take place using traceable payment instruments, but the use of cash is permitted, within the limit weekly total of 100 euros. The provisions relating to games collected via physical network (including that concerning gaming machines that can be installed at PEs) will be contained in a subsequent legislative decree".
Below is the clarification circular issued by FIPE following the publication of the decree in Official Gazette:
