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
- 92.00.01Gestione di apparecchi che consentono vincite in denaro funzionanti a moneta o a gettone
Description
- operation (exploitation) of coin-operated gambling machines
- operation (exploitation) of token-operated gambling machines
- operation of dedicated rooms for playing coin- or token-operated gambling machines
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
Slots and video lottery terminals in a dedicated hall: 92.00.01 or amusement arcade?
92.00.01, if the machines pay out cash winnings and operate with coins or tokens. If the machines are for entertainment without cash prizes — such as pinball or eSports rooms — look at 93.29.30.
Does a bar with a few gaming machines use 92.00.01?
Only if managing cash-payout machines is a genuine independent economic activity. If the core activity remains a bar or café, the code to compare for that part is 56.30.01.
I have a slot hall but also take sports bets at the counter — is 92.00.01 enough?
92.00.01 covers the slot and video lottery terminal side — coin- or token-operated machines with cash prizes. For sports betting the code is different: the collection of bets, lotteries, and bookmaking falls under 92.00.09.
I install and operate cash-payout machines on third-party premises: does 92.00.01 apply?
Yes, 92.00.01 is precisely for those who operate coin- or token-operated cash-payout machines, even when the machines are located on third-party premises. If the machines give no cash prizes — such as pinball or table football — the correct code is 93.29.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 92.00.02— Gestione di apparecchi che consentono vincite in denaro funzionanti a moneta o a gettone(corrispondenza diretta)