News No. 27/E of 14/07/2022: Fuel Bonus – Article 2 of Decree-Law No. 21 of March 21, 2022.

News No. 28 /2022

With News No. 27/E, issued on July 14, 2022, the Italian Revenue Agency has finally provided guidelines regarding the provision of the fuel bonus, payable by private employers to their employees, as introduced by Article 2 of Legislative Decree No. 21/2022.

The value of the vouchers, for the year 2022, does not contribute to the formation of taxable income up to a limit of 200 euros per employee.

Exceeding the 200-euro threshold results in the taxation of the entire value of the fuel voucher.

Specifically, with the News under review, the Agency provides guidelines regarding the objective and subjective scope of application of the voucher, and concerning the potential provision of fuel vouchers in lieu of performance bonuses.

1. Subjective Scope

1.1 Affected Employers:

The Italian Revenue Agency specifies that, following the conversion of Legislative Decree No. 21/2022 and with exclusive reference to the bonus in question, it is understood that the reference to 'private employers' pertains to employers operating in the 'private sector'.

Therefore, the incentive applies to employers operating in the private sector, including public economic entities, non-commercial entities, and self-employed individuals, provided they employ their own staff.

Public administrations are excluded.

1.2 Recipient Employees:

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