News . 27/E of July 14, 2022: Fuel Bonus – Article 2 of Decree-Law No. 21 of March 21, 2022.
- July 19, 2022
- Reading time: 4 min
News . 28 /2022
With 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 Art. 2 of Decree Law No. 21/2022.
The value of the vouchers, for the year 2022, does not contribute to 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 this circular, 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
1.1 Employers concerned:
The Italian Revenue Agency specifies that, following the conversion of Decree-Law No. 21/2022 and with exclusive reference to the bonus in question, it is considered that the reference to “private employers” is to be understood as referring 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 workers:
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