Tax credit for the receipt lottery in Italy and other important details for merchants

As we’ve written in our previous news, the new requirements for the receipt lottery in Italy have been introduced. In general, it will be presented as an instant lottery, and a two-dimensional code will be required. The RT device, at the time of printing, will automatically issue a receipt that contains a two-dimensional code, the QR Code, to be read via the Gioco Legale app (downloadable from app stores on smartphones).

For the merchant, it is important to mention that operators who adapt the telematic registers for the instant receipt lottery by December 31, 2023, will be entitled to a tax credit equal to 100% of the expenditure incurred and up to a maximum of 50 euros for each adapted telematic register. The bonus can be used as compensation via F24, starting from the first periodic VAT payment following the registration of the invoice relating to the adaptation of the electronic recorder, provided it is paid in a traceable manner. This also means that the 2024 tax credit will not be available.

Also, the answer is still not fully clear about whether the new electronic lottery update is mandatory because of the statement that October 2 was the deadline for adapting the RT devices. We can say that devices must be updated, but also that even after October 2, 2023, failure to adapt to the new technical specifications does not affect the correct storage and electronic transmission of the fees. Failure to adapt, however, prevents the mandatory periodic check (to be carried out every two years starting from the activation of the RT) to which these devices are subjected. Furthermore, if the adjustment is made after the deadline of December 31, 2023, the merchant will not be able to benefit from the tax credit.