ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 92.00.09— Altre attività di scommesse, lotterie e altri giochi d'azzardo(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 92.00.0Attività riguardanti le lotterie, le scommesse, le case da gioco
- 92.00.09Altre attività connesse con le lotterie e le scommesse
Frequently asked questions
Sports betting shop: 92.00.09 or 92.00.01?
92.00.09, if the activity is managing sports betting, bookmaking, lotto, lotteries, bingo, casinos, or online gambling. 92.00.01 is for coin- or token-operated machines that pay out cash winnings, such as slots and video lottery terminals.
I organise a prize competition — does it fall under 92.00.09?
It may fall under 92.00.09 when the economic activity is organising games or prize competitions. If you organise events without a gaming or prize element, compare with 82.30.09.
I open a lottery outlet with lotto, scratch cards, and sports bets: is it 92.00.09 or a slot hall?
92.00.09, because lotto, instant lotteries, and sports bets fall under other gambling activities. A slot hall with coin- or token-operated cash-payout machines is a different code, namely 92.00.01.
I run an online casino and poker site: 92.00.09 or an IT code?
Usually 92.00.09, because online gambling is still gambling regardless of the channel. An IT code would only apply to someone who develops the software for others, not to someone who actually operates the game and collects the bets.