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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.

Regulatory Framework

Reply n. 123/2021

Reference (Italian only)

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