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Tax treatment of meal vouchers for smart working employees

Meal vouchers granted to employees working in home office do not contribute to the employment income

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Following the statement of the Italian Revenue Agency to Question N. 123 published on 22.02.2021, it was specified that the meal vouchers granted to employees working in home office do not contribute to the employment income under Article 51, paragraph 2, letter c) of the TUIR.

Moreover, the IRFEF tax withheld as a deposit, provided under article 23 DPR 600/73, on the value of meal vouchers up to 4 euros if paper or up to 8 euros if electronic, will not be required to be operated.

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Insured for over 10 million euros

Language: IT, EN, FR, ES, DE

Quality ISO 27001 Certified

Team +50 Experts

ICE Providers & Lecturers

Posted Workers Alliance

Chartered Tax Advisors

We operate in all Europe

Quality ISO 9001 Certified

We are Relocation Experts

Based in Italy and active Worldwide

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