Registration requirements and fees
Are there any registration requirements, or any fees/taxes payable?
The terms and conditions must be filed with the Ministry of Economic Development at least 15 days before the beginning of the prize promotion.
In case of Skills Competitions and Prize Draws arranged by any entity established outside the Italian territory, it shall appoint a so-called 'fiscal representative' (i.e. either a person or entity resident in Italy) for tax purposes or, if the entity is based within the EU or in a country which has reached a specific international agreement with Italy, a direct identification VAT number may be requested from the Italian Tax Authority.
Organizers must post a guarantee equal to 100% of the value of prizes offered.
Organizers cannot deduct VAT on the prizes of promotions and shall pay a tax equal to 25% of the value of the prizes awarded.