News . 27/E of July 14, 2022: Fuel bonus – Article 2 of Decree Law no. 21 of March 21, 2022.

News . 28/2022

With circular no. 27/E, issued on July 14, 2022, the Italian Revenue Agency finally provided guidance on the payment of fuel bonuses, 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 within the limit of €200 per worker.

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

In particular, in the circular 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 lieu of performance bonuses.

1. Subjective scope

1.1 Employers concerned:

The 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 understood to refer to employers operating in the "private sector."

The subsidy therefore applies to employers operating in the private sector, including public economic entities, entities that do not carry out commercial activities, and self-employed workers, provided they have employees.

Public administrations are excluded.

1.2 Target workers:

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