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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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Studio A&P helps companies structure remote working abroad, ensuring compliance with labour law and social security obligations related to the contract.
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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
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