Gambling in Italy: ADM licence and taxation

Gambling in Italy: ADM licence and taxation (full text)

1) Who is ADM and how regulation works

ADM — Agenzia delle Dogane e dei Monopoli (бывш. AAMS) is the single national regulator. It issues concessions (licenses), approves technical standards, certifies RNG/games, monitors AML/KYC and is responsible for enforcement (domain/payment blocks, penalties).

Operators connect to the central infrastructure and reporting, keep event logs and follow the standards of responsible play (limits, timeouts, self-exclusion).

The age threshold is 18 +. Identity verification is required before playing for money.

2) What is allowed in Italy (players and operators)

Online (under ADM concession):

casino games (slots, roulette, blackjack, etc.), poker (cash and tournaments) and bingo, sports betting and virtual sports.

Offline:

4 historical casinos (Venice, San Remo, St. Vincent, Campione d'Italia), a large-scale network of AWP/Amusement with Prizes (bar machines) and VLT/Video Lottery (in the halls), bookmakers, bingo halls, sweepstakes and lotteries.

💡 Important: the Italian model is based on concession tenders with strict technical and behavioral requirements, as well as on central control of reporting and payments.

3) Advertising, marketing and responsible play

After the "dignity package" (Decreto Dignità), the country has one of the toughest EU regimes for restricting gambling advertising: an almost complete ban on sponsorship and mass advertising, strict rules for online communications and affiliates.

Required: setting deposit/rate limits, reality checks, pause/timeout buttons, simple paths to self-exclusion (unified national register).

Content and UX are checked for misleading elements and "aggressive" mechanics.

4) How to get a concession (high-level)

1. Legal entity and structure (substance in Italy is welcome: office, staff responsible for AML/RG).

2. Participation in the competition (gara) for the corresponding vertical, due diligence package, financial guarantees, technical certification of the platform/games.

3. Integration with central ADM systems and certification providers, reporting.

4. Compliance policies: AML/KYC, RG, data protection, incident-response, audit.

5. Launch with a test window, followed by constant monitoring and inspections.

5) Operator taxes: basic contours

Italy uses different tax bases by vertical. Online is dominated by bets on gross gaming income (GGR/Imposta Unica); offline for machines - PREU (deduction from the turnover of bets).

Online verticals (typical logic):

Casino/slots, poker, bingo: tax as a percentage of GGR (after deducting winnings, before operating expenses).
Sports betting: separate tax rates from GGR (online and retail - different shares).
Plus standard corporate income and contribution taxes.

Offline machines:

AWP and VLT are subject to PREU - tax on turnover (coin-in), rates differ for AWP and VLT; together with minimum recoil control, this is equivalent to a high effective load on the GGR.
Additional: concession fees/dues, connection fees, local payments.

💡 Due to the combination of GGR tax/Imposta Unica online and PREU offline, the unit economy is very different in verticals. Slots and VLT are sensitive to game mathematics and costs; rates - to margins and limits.

6) What about player taxes

Online winnings from licensed operators, as a rule, are not taxed by the player separately: the tax burden is set in the mode for the operator.

For lotteries and some prizes, there is a withholding at the source when the threshold is exceeded (the threshold and bet are periodically reviewed).

A professional game (for example, poker as a source of regular income) can be considered differently - here you need personal tax advice.

Winnings from abroad potentially fall under other regimes and require documentary confirmation of the source.

7) Economy and product under Italian rules

UX "with brakes": mandatory limits, pop-up notifications, understandable pauses - fewer impulsive patterns.

Marketing ≠ advertising: with an almost complete ban on outdoor advertising, brands rely on CRM, retention and product quality; affiliates undergo strict filtering.

Content compliance: certified providers and games, transparent RTP/mechanics, banning aggressive jackpot sets outside the rules.

The cost of compliance is higher due to integrations, reporting, audits and local "substance."

8) Mini roadmap for the operator

1. Vertical selection and tax base assessment (GGR/Imposta Unica vs PREU).

2. Finmodel: margin/RTP/bonus scenarios given Italian restrictions and advertising bans.

3. Tech circuit: platform/game certification, logging, anti-fraud, connection to central systems.

4. RG/AML Guide: Processes, State Training, Problem Game Monitoring.

5. Localization: payment methods, support in Italian, legal templates and T & C.

6. Operational control: regular self-audit checklists, readiness for ADM inspections.

9) Player FAQ

Is it legal to play online in Italy?

Yes, operators with a valid ADM concession. Check the concession logo/number and details.

Why so few casino ads?

Italy has a strict ban on gambling advertising and sponsorship - this is a conscious public policy.

Are my winnings taxed?

Usually not online for licensed operators; for lotteries and individual prizes, deduction can be made automatically when the threshold is exceeded.

Is it possible to play from foreign. com?

No: it's beyond Italian regulation and protection. ADM systematically fights unlicensed sites and payments.

Italy is a mature and tightly controlled market with a central role of ADM, strict advertising restrictions and different tax logics for online (GGR/Imposta Unica) and offline (PREU on AWP/VLT). For operators, this is a market for compliance, fine mathematics and CRM instead of loud advertising; for players - about legal play for licensed brands, clear limits and built-in security tools.