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Italy introduces VAT receipt lottery 2020

  • Nov 26, 2019 | Richard Asquith

Italy is to follow Greece, Malta, Lithuania, Latvia, Slovakia and Portugal in introducing a VAT receipt lottery to help reduce undeclared VAT on sales to consumers.

From January 2020, electronic cash registers, Registratori telematici, are being mandated for retailers with an annual turnover above €400,000. These registers must be certified with the Agenzia delle Entrate, covering storage and transmission functions to report daily to the authorities on sales and VAT due.

The registers must produce special receipts with a unique code, Codice lotteria, which are then entered into a regular prize lottery for the winning receipt-holding consumer. The plan is that it will encourage consumers to insist on any transactions being properly recorded within the electronic cash registers and a receipt being offered.

Such schemes have proven very successful in other countries at reducing non-reporting of cash transaction.

Need a fiscal representative in Italy?

Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Italian VAT compliance?

Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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