Ruling 29: For VAT purposes, the moment when the card is recharged for the collection of bets is irrelevant

The requesting company intends to offer customers the possibility of requesting, at the cash desk or at the so-called ‘self-service’ totems within its rooms, the cards on which to load, in cash or with electronic means of payment , the credits that can be spent for the purchase of bets on specific entertainment machines With regard to the VAT profiles, the Agency believes that the loading of credits on these cards can be qualified as the issue of a multi-purpose payment voucher pursuant to art. 6 – quater of Presidential Decree 633/72

Sources:

• gov.it
• eutekne.info

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