ATECO Codes – Gambling and Betting Activities
Division 92 covers gambling and betting activities: Lotto and SuperEnalotto outlets, operation of gaming machines that pay out cash prizes, sports and horse-racing betting shops, bingo halls, and casinos. This is a sector overseen by the Customs and Monopolies Agency (ADM), where operating requires a concession or involvement in the distribution chain of an authorised concessionaire. For tax purposes, anyone who opens a VAT number under a code 92.00 normally falls under the INPS Traders' Management scheme and, staying below €85,000 of revenue, can apply the flat-rate regime with a 67% profitability coefficient.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can a Lotto outlet or a betting shop open a VAT number under the flat-rate regime?
Yes, the flat-rate scheme is also available for codes 92.00, provided annual revenue stays below €85,000 and there are no exclusionary circumstances (for example, a controlling stake in a limited company carrying out the same activity). However, it is important to clarify what counts as revenue: the bets collected do not belong to you — it is the commissions and fees paid by the concessionaire that constitute the relevant revenue. The 67% coefficient is then applied to that base, and the 15% substitute tax follows (reduced to 5% for the first five years if it is a new activity). You can calculate your taxes based on your annual commissions.
Which INPS scheme is paid under ATECO code 92.00?
Someone running a Lotto outlet, a betting shop, or gaming machines pays contributions to the INPS Traders' Management scheme, because this is a commercial activity requiring registration with the Chamber of Commerce. Fixed contributions on the minimum income threshold are due (over €4,500 per year in 2025), plus the percentage element on income above the threshold. The flat-rate scheme allows you to request a 35% reduction on traders' contributions.
Is a licence or concession required to operate a division 92 activity?
Yes. The collection of public gaming, betting, and lottery activities is a reserved sector: you may only operate as a direct ADM concessionaire or as a point of sale linked to an authorised concessionaire. Premises require a public safety licence under Art. 88 of the TULPS and must comply with local authority rules on distances from sensitive locations and opening hours. An ATECO code alone does not authorise the activity: without a concession title, the operation is unlicensed.