Law 11/12/2016, no 232 article 1, paragraph 540 - State budget for the financial year 2017 and multi-year budget for the three-year period 2017-2019. - Paragraph replaced by article 18, paragraph 1, letter a), L.D. 23 October 2018, n. 119, converted, with amendments, by Law 17 December 2018, n. 136, and, amended by articles 19, paragraph 1, letter a), and 20, paragraph 1, letter a), b) and c), L.D. 26 October 2019, n. 124, converted, with amendments, by Law 19 December 2019, n. 157. Subsequently, this paragraph was thus amended by article 141, paragraph 1, L.D. 19 May 2020, n. 34.
With effect from 1 January 2021 taxpayers, physical persons who have reached majority who are resident within the confines of the State, and who purchase goods or services through retailers who pay digitally, other than in the exercise of a trade, business or profession, pursuant to article 2 subparagraph 1, of legislative decree 5 August 2015, no. 127, may participate in the draw for prizes awarded in the context of a national lottery. In order to participate in the draw, it is necessary that the taxpayers, at the moment of the purchase, communicate their personal lottery code, identified by the provision of the director of the Customs and Monopolies Agency, in agreement with the Revenue Agency, adopted in terms of paragraph 544, to the retailer and he then transmits to the Revenue Agency the data of the single sale or service, accordingly to the procedures detailed referred to in paragraphs 3 and 4 of article 2 of legislative decree 5 August 2015, no.127. Should the retailer at the moment of the purchase refuse to accept the lottery code, the consumer can report this in the appropriate section of the Lottery portal on the Revenue Agency’s website. Such reports are used by the Revenue Agency and by the Fiscal Police (Guardia di Finanza) within the ambit of their tax evasion investigation and analysis activities. No part of the prizes thus awarded are considered part of the recipient’s income for the fiscal period in question and are not subject to any tax levy."
Law. 11/12/2016, no. 232 article 1, referred to in paragraph 541 – State Budget for the tax year 2017 and multi-year budget for the period 2017-2019.
“Participation in the random draw detailed in paragraph 546 is allowed also with reference to all purchases of goods or services, which are made out with the exercise of any art, trade or profession which are certified by an invoice, on condition that the data is transmitted digitally to the Revenue Agency pursuant to article 21 of legislative decree 31 May 2010, no. 78, converted with amendments by law of 30 July 2010, no. 122, that is to say pursuant to article l, paragraph 3, of legislative decree 5 August 2015, no. 127.”
Law. 11/12/2016, no. 232 article 1, paragraph 542 – State Budget for the financial year 2017 and multi-year budget for the 3-year period 2017 – 2019. – paragraph amended by article 12 - quinquies, paragraph 2, L.D. 30 April 2019, no. 34, converted, with amendments, by Law. Of 28 June 2019, no. 58, and, subsequently, as replaced with article 19, paragraph 1, letter b), L.D. 26 October 2019, no. 124, converted with amendments by Law of 19 December 2019, no. 157.
“ In order to encourage the use of digital payment methods by consumers, with the provision referred to in paragraph 544, special bonuses have been introduced, for a total annual sum of no more than 45 million euro, to be attributed through additional draws to the ordinary ones which are detailed at paragraph 540, to the subjects referred to in the preceding paragraph who carry out transactions with instruments which permit digital payment. Likewise, by the same provision the implementation modalities are also established in this paragraph, envisaging prizes, within the ambit of the above-mentioned total sum, also for the retailers who have certified the operations of sale of goods or services pursuant to article 2 paragraph 1 of the legislative decree 5 August 2015, no. 127. For the purposes of guaranteeing the necessary finances for the management of the lottery, the Fund registered in the estimates of the Ministry of Economy and Finance pursuant to article 18 of the legislative decree 23 October 2018, no. 119, converted with amendments, by law 17 December 2018, no. 136, is augmented by 50 million euro starting from 2020. The funds for the administrative and communication costs are attributed to the administrations which bear the relative costs.”
Law. 11/12/2016, no. 232 article 1, paragraph 544 – State Budget for the financial year 2017 and multi-year budget for the 3-year period 2017 - 2019. Paragraph thus replaced by article 18, paragraph 1, letter c), L.D: 23 October 2018, no. 119, converted, with amendments by Law 17 December 2018, no. 136
“The technical procedures relative to the draw operations, the type and the number of prizes made available, as well as any other implementation provisions are regulated by order of the director of the Customs and Monopolies Agency and agreement with the Revenue Agency. The prohibition of advertising regarding gaming and betting, as provided for in article 9 paragraph 1, of legislative decree 12 July 2018, no. 87, converted with amendments by law 9 August 2018, no. 96 does not apply to the lottery referred to in paragraph 540.”