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

News n. 28 /2022

With News No. 27/E, released on 14/07/2022, the Revenue Agency has finally provided guidance on the disbursement of the fuel bonus, which can be paid by private employers to their employees, introduced by Article 2 of Decree Law 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 worker.

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

In particular, with the News in question, the Agency provides guidance on the objective and subjective scope of application of the voucher and with regard to the possible provision of fuel vouchers in substitution of performance bonuses.

1. Subjective scope

1.1 Affected Employers:

The Revenue Agency specifies that, following the conversion of Law Decree No. 21/2022 and with exclusive reference to the bonus in question, it is believed that the reference to “private employers” should be understood as referring to employers operating in the “private sector.”

The benefit, therefore, concerns employers operating in the private sector, including public economic entities, entities that do not carry out a commercial activity, and self-employed workers, if they have their own employees.

Public administrations remain excluded.

1.2 Target Workers:

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