News No. 27/E of July 14, 2022: Fuel Bonus – Art. 2 of Decree-Law No. 21 of March 21, 2022.
News No. 28 /2022
With the Circular No. 27/E, issued on July 14, 2022, the Italian Revenue Agency has finally provided guidance regarding the payment of the fuel bonus, which private employers may pay to their employees, introduced by Article 2 of Decree-Law No. 21/2022.
The value of the vouchers, for the year 2022, is not included in taxable income up to a limit of 200 euros per worker.
Exceeding the threshold of 200 euros results in taxation the entire value of the fuel voucher.
Specifically, in the circular in question, the Agency provides guidance on the objective and subjective scope of application of the voucher and on the possible issuance of gasoline vouchers in lieu of performance bonuses.
1. Scope of Application (Persons)
1.1 Employers covered:
The Italian Revenue Agency specifies that, following the conversion of Decree-Law No. 21/2022 and with exclusive reference to the bonus in question, the reference to “private employers” is deemed to refer to employers operating in the “private sector.”
The incentive therefore applies to employers in the private sector, including public economic entities, entities that do not engage in commercial activities, and self-employed individuals, provided they have employees on their payroll.
Public administrations are excluded.
1.2 Target Employees:
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