We remind you that, pursuant to Article 95, paragraphs 3 and 3-bis, of the TUIR, the expenses for food and accommodation incurred on the occasion of business trips outside from the municipal territory of employees and holders of coordinated and continuous collaboration relationships are admitted for deduction in an amount daily not exceeding
- £180.76 for trips to Italy;
- euro 258.23 for business trips abroad.
The predicted limits apply exclusively to travel undertaken outside the municipality in which the place of work is located.
Travel and transport expenses are not included in these deductibility limits if they are documented analytically.
However, these daily limits do not apply to company directors, partners registered with INPS in the Traders or Artisans Scheme as working partners of the company, or to self-employed workers engaged by the company, for whom the specific provisions of Article 54 of the TUIR apply.
Expenses for board and lodging, and those for travel and transport by non-public line public transport services under Article 1 of Law no. 21/1992 (e.g. taxis and car hire with driver), as well as the detailed reimbursements relating to the same expenses incurred for employee travel or paid to self-employed workers, are deductible within the limits indicated above if payments are made by traceable payment systems.
For the correct deductibility of travel expenses, it is also necessary to retain adequate supporting documentation, in particular:
- For transport expenses: tickets, receipts, invoices or other documentation issued by the carrier or service provider;
- For analytical reimbursements: suitable documentation to prove the nature, amount, and relevance of the expenses incurred.;
- for the services of Car sharingdocumentation released by the service provider, comparable to transport documentation.
The link between the business trip undertaken and the work or professional activity carried out must also be evident, including through a mission order, summons, business correspondence, or other equivalent documentation. It is not necessary for the expense document to be co-assigned (client/person who actually incurred the expense), but it is sufficient for the expense to be related to work activity.
In the event that the employee or collaborator is authorised to use their own means of transport for the business trip, mileage reimbursement may be granted, determined on the basis of ACI tables relating to the vehicle used and the kilometres actually covered.
The documentation must permit verification of authorisation for the mission, the route taken, the mileage, and the connection to the work activity carried out.
The expense report must contain at least the following minimum elements:
- Subject of the transfer;
- Date and place of mission;
- Reason for the trip;
- Analytical breakdown of expenses incurred;
- payment method used;
- attachment of the relevant expense receipts.
On the expense reimbursement note, if the total exceeds €77.47, a revenue stamp of €2.00 must be affixed.
Please note that only company directors, employees, partners registered with INPS in the Merchants or Artisans section as working partners of the same, and self-employed workers engaged by the company are entitled to reimbursement of these expenses.
However, individuals who are entirely external to the company and shareholders who are not also working partners of the company have no legitimacy.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.