37. Tickets and SIAE in Italy: when an event is subject to the rules and how to sell tickets

Updated on 24 September 2026 - by the Play the Event editorial team. The official sources quoted here were read on 24 September 2026.

Important notice. This article is a general guide, not legal or tax advice. The rules depend on who is organising, what kind of event it is and how admission is paid for. Before you put tickets on sale, check your specific case with an accountant (in Italy, a commercialista) or with your local SIAE office.

This guide is about events held in Italy, where tickets for shows and entertainment are governed by specific tax rules. Some of the linked official sources are available in Italian only.

Why a ticket for a show is not just any ticket

For many events in Italy a ticket does two jobs at once: it lets the holder in, and it is a tax document that certifies what the guest paid for the show or entertainment. The Italian Revenue Agency (Agenzia delle Entrate) explains this in Circular no. 34/E of 27 June 2003 (copy published by SIAE).

When a ticket also has tax value, printing it or sending it by email is not enough: it has to be issued by a certified system. Working out whether your event falls into this group is the first question to answer, before you even set a price.

What an automated ticketing system is

An automated ticketing system (biglietteria automatizzata) is a system that the Revenue Agency has recognised as fit to certify takings. It works with an activation card that generates a tax seal on every ticket issued (Revenue Agency page on automated ticketing systems).

• The Revenue Agency decides which systems are suitable and publishes the rules that apply (legislation and guidance).
• SIAE, the Italian authors' and publishers' society, sets up and hands over the activation card and receives the takings data that the systems send electronically (SIAE, automated ticketing and access control).

In practice, organisers do not build a system like this themselves: they use a ticketing provider that already holds one.

When an event is subject to the rules

As a general rule, tickets must be issued through a certified system by:

• anyone who regularly organises entertainment such as dance nights, clubs or recorded music for dancing;
• businesses that regularly organise shows such as concerts, theatre, cinema, sports events, exhibitions and trade fairs, historical re-enactments and group dance classes.

The sources are Circular 34/E of 2003 and the lists of activities in the Consolidated Act on minor state taxes (Annex 2) and the Consolidated VAT Act (Table C).

Who usually does not need one

In some cases the law does not require a certified system, or allows you to do without one. Each case comes with precise conditions that you should check with your accountant:

• a private individual organising a one-off entertainment event: no tax tickets, but a declaration before the event and another to SIAE within five days afterwards, stating the takings (Circular 34/E, point 1.3.1);
• someone who does not regularly carry on a commercial activity and organises a show: there is no obligation to certify takings (Circular 34/E, point 1.3.1), but for occasional activities the law requires advance notice (Article 74-quater(4) of Presidential Decree 633/1972). Ask your accountant how the two rules apply to you;
• associations that have opted into the scheme of Law 398/1991 and social promotion associations, for entertainment offered to their members, as well as pro loco (local tourism associations), amateur bands, choirs and amateur theatre companies for the events they organise (Consolidated Act on minor state taxes, Article 26-bis(4) and (5));
• amateur sports clubs and associations, which may use tickets bearing the SIAE stamp instead for their own events (Circular 34/E, point 1.5);
• small taxpayers below a revenue threshold set by law: ask your accountant which threshold applies to you today (Circular 34/E, point 1.4).

Watch the boundaries: an exempt association is exempt for activities aimed at its members, and an event open to the public may fall back into the rules. The circular dates from 2003 and the laws it refers to have since been reorganised, which is one more reason to have your case confirmed.

From 1 January 2027 the law references change

The rules on tickets and taxes have been reorganised into two consolidated acts that apply from 1 January 2027. The substance of the provisions quoted here stays the same, but the references change:

Until 31 December 2026	From 1 January 2027
Article 74-quater, Presidential Decree 633/1972 (VAT on shows)	Article 142, Consolidated VAT Act (Legislative Decree no. 10 of 19 January 2026)
Article 6, Presidential Decree 640/1972 (admission tickets for entertainment)	Article 26-bis, Consolidated Act on minor state taxes (Legislative Decree no. 174 of 5 November 2024)

If you look up the old provisions on Normattiva, the official Italian law database, you will already see them marked as repealed from that date: that is the reorganisation, not a mistake.

Who can sell tickets for an event that is subject to the rules

The law is clear: tickets for shows may be sold or placed only by the holder of the issuing system, or by someone operating within that system. Selling them without being one can lead to a fine of 5,000 to 180,000 euros, plus removal of the content or blocking of the website (Law no. 232 of 11 December 2016, Article 1, paragraph 545).

The same provision allows occasional resale by a private individual, at no more than the ticket's face value and with no commercial purpose.

Two rules your ticketing provider will apply

• Named tickets for shows in venues with more than 5,000 seats, with the exceptions set by law, for example opera, drama, jazz, dance and historical re-enactments (Law 232/2016, Article 1, paragraph 545-bis).
• Online sales: an anti-bot check, purchases only by identified users and no more than 10 tickets per person per event (Revenue Agency measure of 27 June 2019, amended in 2025).

The organiser pays the taxes

For the entertainment tax (imposta sugli intrattenimenti), the taxpayer is whoever organises the entertainment listed in the tariff. The tariff in the Consolidated Act on minor state taxes (Annex 2) sets 16% for music and dance events where live music lasts less than half of the opening hours, and 8% for billiards, bowling, go-karts and amusement machines. Shows are instead subject to VAT under special rules (Consolidated VAT Act, Article 142).

The 1 January 2027 date matters here too: ask your accountant which text and which rate apply on the date of your event.

How it works with Play the Event

Play the Event helps you organise your event, but it does not handle SIAE or tax obligations and does not issue admission tickets with a tax seal. Those responsibilities stay with the organiser.

• If your event is subject to the rules, you sell tickets through an external ticketing system recognised as suitable, and use Play the Event for everything else: programme, guests, suppliers, budget.
• If you are unsure which case applies to you, stop before selling and get the answer confirmed by your accountant or your local SIAE office.

If there is music at your event, also read our guide Music and copyright: SIAE licences for your event in Italy. It is a separate obligation from tickets, and it applies even when entry is free.

Before you sell: a checklist

1. Who is organising: an individual, an association, a business?
2. How often: a one-off or on a regular basis?
3. What are you offering: a show, entertainment, a course, a dinner?
4. Who can attend: members only or the public?
5. How many places does the venue have, and are you selling online as well?
6. Will there be music, live or recorded?

Take these answers to your accountant or your local SIAE office: they are exactly what is needed to tell you whether and how you can sell.