Tax treatment of meal vouchers for smart working employees

Table of Contents

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.

Regulatory Framework

Reply n. 123/2021

Reference (Italian only)

Get a Free Quote

Book a call

For a preliminary advisory about the topic, you can also book a call with our Experts: choose the date and time that best suit you!

Related Services

Studio A&P supports both companies and individuals with tax services in Italy and abroad

Get professional tax assistance

Italian Tax Advisory

Get professional advisory from our Italian Tax Specialists on tax obligations and benefits.

How to avoid double taxation, access favorable tax regime and more.