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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 92.00.0Attività di scommesse, lotterie e altri giochi d'azzardo
- 92.00.09Altre attività di scommesse, lotterie e altri giochi d'azzardo
Description
- bookmaking and other betting operations
- off-track betting
- operation of casinos (including floating casinos)
- activities of independent croupiers
- sale of lottery tickets
- quiz app subscriptions with prizes
- sports betting
- operation of card games as a betting activity
- operation of gambling or lottery games
- operation of bingo halls
- activities of gaming operators of fixed-odds games, e.g. Lotto
- activities of gaming operators of fixed-odds betting, e.g. Superenalotto
- activities of gaming operators of sports betting, e.g. Totocalcio
- operation of gambling sites
- operation of horse-based betting games
- organisation of prize games and competitions
Exclusion notes
Excluded from division 92:
- operation of coin-operated games, see 93.29
Excluded from class 92.00:
- operation of clubs for card games (e.g. bridge clubs), see 93.12
- operation of billiard halls, see 93.29
- operation of self-service amusement devices, e.g. rocking chairs, horses, cars, space ships, see 93.29
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: