The mandatory costs to be covered are first and foremost linked to tax charges, consisting of the non-deductible VAT paid on the purchase of goods or services intended as prizes or a 20% substitute tax on the purchase price of goods or services that are not taxable, not subject to or exempt for VAT purposes. In addition, a 25% IRPEF withholding tax is applied on the total value of the prizes up on offer. Another mandatory cost is the security deposit or surety bond. In both prize draws and reward programs, it is necessary to guarantee the value of the prize pool through a deposit. For contests, 100% of the value must be guaranteed, while for operations, it is sufficient to guarantee 20% of the value of the prize pool estimated.