Collaborations and Services for Third Parties

 

SIAE Agreement-Tax Revenue

SIAE has been collaborating with the tax authorities since 1922.

The State revenue service unit is the Agency of the General management that deals with tasks arising from Agreement with the Inland Revenue.
The cooperative activities of SIAE with the Inland Revenue is divided in three large branches. The first relates to the activities of retrieval, acquisition and control of the gross volume of fees earned by the organizers of the show and entertaining activities and subjects under ex L. n. 398/91, data that the Italian Society of Authors and Publishers puts on a monthly basis at the disposal of the Revenue Agency.
Secondly SIAE performs, within the framework of the events of the show and entertainment and in respect of the entities in the regime ex L. n. 398/91, supervisory activity, control and establishment of the infringements, based on an annual schedule that is shared with the Inland Revenue and the specific guidelines provided by the tax authorities. Every year SIAE  performs over 20.000 checks throughout the national territory by means of accesses of contextual nature and verifications of documental nature.Finally there is the management inherent activity on behalf of the Inland Revenue, the computer-based ticket. Such activity, of technical-administrative nature, provides the initialization, the operation and control of the ticketing systems.

Regulations

Agreement between the Inland Revenue and the Italian Society of Authors and Publishers
Agreement between Inland Revenue and the Italian society of authors and Publishers for the period 2010-2019.

D.P.R October 26, 1972, n. 640
Tax on entertainment

D.P.R October 26, 1972, n. 633 (excerpt)
Provisions relating to VAT for the entertainment industry, entertainment and games;

Law 16 December 1991 n. 398
Tax provisions relating to amateur sports associations;

The Legislative Decree of 6 February 1999, n. 66, art. 9 bis
Applicability of the law 16 December1991, n. 398 to all the associations and to pro-loco;

The Legislative Decree of 26 February 1999, n. 60
Introduction of the tax on entertainment, in implementation of the law 3 August 1998, n. 288, as well as changes to tax framework on performances referred to the Presidential Decree of 26 October 1972, n. 640 and n. 633, relative to the performing arts industry, entertainment and games;

the Law 13 May 1999 n. 133, art. 25 
Tax provisions in the field of amateur sports associations

The Ministerial Decree of 10 November 1999
Total annual amount allowed by art. 25, c. 2 of L. n. 133/1999 for the for amateur sports associations;

Ministerial Order of 26 November 1999 n. 473 Regulations implementing art. 25 of Law no. 133/1999;

the Ministerial Decree of December 29, 1999
Implementation of the provisions contained in Article. 6-bis of Presidential Decree October 26, 1972, n. 640, introduced by art. 7 of Legislative Decree no. 26 February 1999 n. 60 on subscriptions for entertainment activities;

The Presidential Decree December 30, 1999, n. 544
Regulation laying down rules for the simplification of the burdens of taxpayers in relation to entertainment tax;

The Ministerial Decree of 22 September 2000, n. 310
Regulation concerning the definition of the conditions and criteria for the granting of a tax credit for the operators of cinemas, to be adopted in accordance with article 20, paragraph 2, of the Legislative Decree No. 60 of 1999;

The Presidential Decree March 13, 2002, n. 69
Regulation for the simplification of the procedures of fees relative to companies and amateur sports clubs;

Provision of the Inland Revenue of November 20, 2002
Approval of the prospectus models for the annotation of movements and inventories of entry securities and Companies subscriptions and amateur sports associations, in accordance with art. 5, paragraph 6, of the Decree of the President of the Republic March 13, 2002, n. 69;
Attachments:

Form SD/1

Form SD/2

Form SD/3

The Law of 27 December 2002 n. 289 (financial)- Excerpt Provisions 
for the amateur sports activities

Law December 24, 2003, n. 350, art. 2, par. 31
Extension of the provisions of the Law no. 398/91 and other tax provisions of amateur sports, band, and amateur choir, theatre, music and popular dance non-profit associations

D.L. July 4, 2006, n. 223, art. 35, paragraph 1
(Converted to the law 4 August 2006, n ° 248)
mandatory drinks in nightclubs and dance halls.

the Prime Ministerial Decree of February 20, 2014
Reduction of 15% of the amount of film tax credit under art. 20 of Legislative Decree No. 60/1999; Decree No. 175 of 11/21/2014 - Decree simplifying tax - art. 29 deduction Change lump sponsorship performance from 10% to 50%; L. n. 190 of 12.23.2014 (Stability Law 2015) - art. 1, c. 713 Raising the traceability limit

The Legislative Decree. n. 175 of 11.21.2014
Variation standard deduction performance of sponsorship from 10% to 50%;

L. n. 190 of 23/12/2014 (Law of stability 2015) - art. 1, par. 713
Raising the traceability limit of receipts / payments in art. 25, c. 5 of Law no. 133/99 from € 516.46 to € 1,000;

 

Generic practices

Circular of the Ministry of Finance Decree. 43 / E of 8/3/2000
Changes to the tax regime for amateur sports associations;

Circular of the Ministry of Finance 7 September 2000 nr. 165
Reform of the tax regime on the entertainment and performing arts industry

Circular of the Ministry of Finance of 5 December 2000, nr. 224 / E
Tax on entertainment and VAT on the shows - Duties and powers of the SIAE;

Revenue Agency Circular No. 21 / E of 04.22.2003 Law nr. 289/2002 - art. 90
Provisions for amateur sports activities;

Resolution of the Inland Revenue 187 / E of 30 September 2003
Local authorities - certification requirement of fees related to entertainment and performances;

Revenue Agency Circular No. 28 / E of 4 August 2006 (excerpt)
Instructions on the law 4 August 2006 n. 248. VAT rate for mandatory drinks in clubs and dance halls

Revenue Agency Resolution n. 102/E from 11/19/2014Extension of the requirement of traceability ex art. 25, c. 5 of L. n. 133/99 to all the associations which opt for the L. n. 398/91.

The certification of the receipts in the shows and the entertainment industry takes place via special automated systems made operational through activation cards card (smart card) provided by SIAE in collaboration with the Inland Revenue.
As part of its regulatory framework, the new systems release badges", allowing you to transmit periodically to SIAE badges", allowing you to transmit periodically to SIAE data of daily and monthly takings electronically transmitted

The Inland Revenue has indicated what parties required the use of the equipment and performance to be certified. (Circular no. 34 / E of 27/6/2003).

 

Statement of cash registers - Automated ticket
 

Ministerial Decree of July 13, 2000
Implementation of the provisions introduced by Articles 6 and 18 of the Legislative Decree 26 February 1999 n. 60, concerning the characteristics of measurement devices, content and manner of issuance of admission tickets for entertainment and performances.

Ruling of the Agency of 22 October 2002

Revenue Procedure for the issuing of the activation cards relating to the access systems for issuing securities and recognition of fitness equipment;

Measure of the Inland Revenue August 3, 2004
Changes and additions to the Decree of the Ministry of Finance dated 13 July 2000 and to the measures of the Inland Revenue’s Director dated July 23, 2001 and October 22, 2002,concerning the approval of the measurement on tax devices characteristics

Annex 1

Annex 2

AUTOMATED TICKET Formatted text: certification of collections in the field of shows and entertainment takes place via special automated systems made operational by activation cards (smart card) provided by SIAE in collaboration with the Inland Revenue Agency.

Annex 3

Annex 4
Annexes 1 to 4 are taken from Guritel - Official Journal online. Please note that the only definitive text is

published in the Official Journal on paper. These texts are made available for free and for informational purposes only

Agency Revenue Ruling Nr. 2008/22799 dated 4 March 2008 
Regulation of automated access control mode for access rights issued in digital form and electronic transmission of summary documents of the emission systems and access control;

Inland Revenue Ruling of 9 May 2014 (Expo)
Amendment to Table 3 referred to the decision of the Director of the Revenue Agency on August 3, 2004;

 

Practice fiscal meters - automated ticket offices

Note of the revenue of December 6, 2002
Certification of systems for the issuing of access licenses provided by Legislative Decree # 60 of February 26, 1999;

Inland Revenue Circular Nr. 34 / E of 27 June 2003
Installation of equipment cash registers and automated ticket office for the issuance of admission tickets for the certification of charges of entertainment activities and performances.

SIAE releases certified copies "conform to the original" of tax documents delivered to it by the organizers part of the collaboration with the Inland Revenue (mod. C1, SD1, collection statements, etc.).


SIAE also releases extracts and substitute certificates and / or summary of these tax documents or certifications and tax data processing stored at their archives.

Review the list and the quota for the Administrative Rights

This activity is carried out at the request of the Financial and Judicial Authority and the Ministry of Heritage and Culture, or even for  private parties mainly relative to administrative purposes.

Among the latter, the most numerous are those who organize theatrical, musical activities, dance and circus, which require the SIAE documentations and certificates to be presented to the Ministry of Heritage and Culture, to complete  the requests for subsidies.

For this purpose a specific form has been prepared. As regards, in particular, the demand for authenticated copies of the C1 models (and similar statements), those interested can use the form. 84, while the organizers ofcircus activities may submit to the Office Services central government form. 954  duly completed.

Downloadable documents:

Model 84

Model 954

 

To achieve a stronger law enforcement against illegality in games, State monopolies and the Italian society of Authors and Publishers (SIAE) signed an agreement, to make more effective the fight against illegal use of equipment for fun and entertainment.

Under the three-year agreement, SIAE collaborates for the retrieval and acquisition of useful items to the census and to the monitoring of amusement machines (with payouts and no cash winnings) in public establishments reported by the monopolies throughout the country, to  verify compliance with all the obligations whose fulfilment is an indispensable condition for the lawful use of gaming machines.

To achieve this goal SIAE carries out checks each year in premises (bars, pubs, restaurants, factories,beaches, hotels, etc.) and puts at the disposal of the autonomous agency of State Monopolies (now Agency of the customs andmonopolies) all the information and data acquired.

Downloadable Documents:

Agreement between the Autonomous Agency of State Monopolies and SIAE

 

In agreement with the Italian Federation of Football, the Italian Society of Authors and Publishers provides reports data relating to the spectators in the stadiums for matches played by the football clubs participating in the professional football championships.

The Italian Society of Authors and Publishers provides film distributors with detailed figures for daily receipts on daily takings of film screenings carried out in the cinema of the national territory. This service is performed weekly in the period that goes from Thursday to Wednesday.

SIAE gathers, controls and certifies daily revenue data reported by operators of cinemas and also provides reports with information related to the proceeds of each sale, which every week are sent through the web to the film distributions. 

Following the adoption by AGCOM of the Regulations concerning the protection of  Authr’s right on electronic communication networkse - pursuant to Legislative Decree No 9 April 2003. 70 - SIAE, by virtue of its function of intermediation of  author’s right on behalf of its members, is listed among the persons entitled to file an application to the Authority (AGCOM) for removing a Web page posted in violation of the author’s right  law.

SIAE is part of the Committee set up by the above Rules and Anti-Piracy Service since last March 31, 2014. It is the sector of direct interface with the Authority for Guarantees in Communications (AGCOM), for removal activities.

This instrument of protection of intellectual property in the network works alongside without replacing the work of law enforcement and it allows beneficiaries or the entitled people to present AGCOM block instances of sites that carry the online violations of the rules on the author’s right.