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Ruling 477: Services of collecting sports bets and related wagers through computer platforms – VAT exemption regime

ALFA (hereinafter referred to as the “company” or the “applicant”) is one of the leading operators at the national level in the gaming and betting sector. By virtue of the Concessions entered into with the Customs and Monopolies Agency (hereinafter also referred to as ADM), the Instant is able to offer customers a wide range of games and bets (horse racing and sports), both through its own network of outlets outlets active throughout the country, as well as online. In particular, the games at remote games can be enjoyed in interactive mode through gaming platforms accessible to the public through smartphones, laptops and tablets.

Source: gov.it

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