taly Sets May PREU Deadlines for AWP and VLT Operators

Italy’s amusement-machine operators face three payment deadlines between 22 and 28 May. The deadlines cover concession fees and Unified Tax Levy (PREU) instalments for the AWP and VLT supply chain. Operators must submit all payments to the Italian Revenue Agency via F24 forms under Article 110, paragraph 6 of the TULPS.

The first two deadlines fall on 22 May. Operators must pay the concession fee for the second accounting period (March-April) via the F24 Accise form with tax code 5185. This code refers to the fee set out in the concession agreement for the activation and management of the network for devices under Article 110, paragraph 6 of the TULPS, per Italian Revenue Agency resolution No. 239/E of 6 September 2007.

Also due on 22 May is the fourth and final PREU instalment for the same March-April period. The amount equals the total PREU due for the period, net of the first three instalments. Operators must submit this payment online via the F24 form with tax code 5156.

The third deadline falls on 28 May. By that date, operators must pay the first PREU instalment for the third accounting period (May-June). The amount equals 25% of the PREU due for the first accounting period (January-February), filed online via F24 with tax code 5157.

TGJ Take

This is not a policy shift, but it is a cash-flow checkpoint for Italy’s land-based machine supply chain. AWP and VLT operators have less than a week between the final March-April settlement and the first May-June instalment. Smaller concessionaires and route operators should treat the 22 May and 28 May dates as one combined liquidity event, not two separate admin tasks. A missed deadline creates avoidable com