ATECO 2007 code — superseded in ATECO 2025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
- 92.00.01Ricevitorie del Lotto, SuperEnalotto, Totocalcio eccetera
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.