Division 92: Gambling and betting activities

Section S, Arts, sports and recreation. 2 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 92Gambling and betting activities

    This division includes the operation of gambling facilities (for example, casinos, bingo halls, electronic gambling machines) and the provision of gambling services (for example, lotteries, off-track betting).

    These gambling and betting activities can be carried out in gambling facilities or online.

    Excludes

    • operation of coin-operated games, see 93.2993.29
  2. 92.0Gambling and betting activities
  3. 92.00Gambling and betting activities
    ISTAT explanatory notes ›

    Excludes

    • operation of clubs for card games (e.g. bridge clubs), see 93.1293.12
    • operation of billiard halls, see 93.2993.29
    • operation of self-service amusement devices, e.g. rocking chairs, horses, cars, space ships, see 93.2993.29
  4. 92.00.0Gambling and betting activities
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in operation (exploitation) of coin- or token-operated gambling machines and other gambling and betting activities.
  5. 92.00.01Operation (exploitation) of coin- or token-operated gambling machines
    From ATECO 2022: 92.00.02 Gestione di apparecchi che consentono vincite in denaro funzionanti a moneta o a gettone (all from here)
    ISTAT explanatory notes ›

    Includes

    • operation (exploitation) of coin-operated gambling machines
    • operation (exploitation) of token-operated gambling machines
    • operation of dedicated rooms for playing coin- or token-operated gambling machines
  6. 92.00.09Other gambling and betting activities
    From ATECO 2022: 92.00.01 Ricevitorie del Lotto, SuperEnalotto, Totocalcio eccetera (in part) · 92.00.09 Altre attività connesse con le lotterie e le scommesse (in part)
    ISTAT explanatory notes ›

    Includes

    • bookmaking and other betting operations
    • off-track betting
    • operation of casinos (including floating casinos)
    • activities of independent croupiers
    • sale of lottery tickets
    • quiz app subscriptions with prizes
    • sports betting
    • operation of card games as a betting activity
    • operation of gambling or lottery games
    • operation of bingo halls
    • activities of gaming operators of fixed-odds games, e.g. Lotto
    • activities of gaming operators of fixed-odds betting, e.g. Superenalotto
    • activities of gaming operators of sports betting, e.g. Totocalcio
    • operation of gambling sites
    • operation of horse-based betting games

    Also includes

    • organisation of prize games and competitions

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it