Electronic meal vouchers, new higher limits in the 2020 Budget Law


Electronic or paper meal vouchers? The 2020 Budget Law, which introduces new legislation, favors the former. The daily limits go from 7 to 8 euros. Even on the corporate welfare front, we are moving towards greater traceability.

Electronic or paper meal vouchers? With the new limits, the favorites from 2020 Budget Law they are the first. The bill, presented in the Senate on 2 November by the Minister of Economy and Finance Roberto Gualtieri, introduces a novelty on the daily total amounts that do not contribute to the formation of employment income.

Action is taken on the reference legislation, theArticle 51 of the Consolidated Income Tax Law.

The key word for next year is traceability, also in terms of corporate welfare. If the text is approved without modification, the new thresholds will come into effect from 1 January 2020.

Electronic or paper meal vouchers? The Budget Law 2020 sets new limits

THE food stamps I'm payment titles which can be used to purchase meals or food products and have a predetermined value. They are nominative and must be used only by the owner.

There are two types:

  • paper, which at the time of use must be dated and signed in the space reserved for the indication of the worker's signature and the date of use;
  • electronic, which do not require any signature by the holder because the necessary information is all digitized thanks to a number and an identification code.

Meal vouchers do not contribute to the formation of employment income within one year maximum daily value established by Article 51 of the TUIR. The novelties of the 2020 Budget Law they intervene on the legislation and modify the limits in two different directions:

  • for the electronic meal vouchers the threshold passes from 7 to 8 euros;
  • for those paper goes down from 5.29 to 4 euros.

THE'Article 83 rewrites letter c] of paragraph 2 of Article 51 of the TUIR as follows:

“The administration of food by the employer as well as those in canteens organized directly by the employer or managed by third parties; the services to replace meals up to a total daily amount of € 4, increased to € 8 if they are returned in electronic form ".

Nothing new for the discipline foreseen for the administration of food by the employer directly or through canteens, for which the complete exclusion from the income of dependent employment is foreseen, as well as that foreseen for the replacement indemnities paid to the workers of the sectors specifically indicated in the standard, especially that building, who would not be able to use the meal voucher.

In these cases the non-competition to the formation of the income of dependent employment is confirmed in the maximum daily amount of 5.29 euros.

Electronic meal vouchers favored by the Budget Act 2020: also welfare towards traceability

The novelty of the 2020 Budget Law, in other words, they rewrite the legislation in such a way as to favor the use of electronic meal vouchers.

It is no coincidence that Article 83 is included in Title III of the DDL presented to the Senate, Economics and Digital Taxation.

Also on the front of the corporate welfare you go in the direction of a major system traceability.

The rules established by the Ministerial Decree of the Ministry of Economic Development number 122 of 7 June 2017 define meal vouchers as not "Transferable, not cumulative beyond the limit of eight vouchers, neither marketable or convertible into cash" is "Usable only by the owner".

Bring the value of paper meal vouchers at 4 euros is tantamount to discouraging its use, still 50% spread according to the estimates included in the technical report, with the aim of encouraging employers and workers to rely on a mode, the digital one, which lends itself more difficulty to one negative exploitation.

The intervention on maximum thresholds for meal vouchers closes a circle of interventions included in the Fiscal Decree and in the Budget Law 2020 that bring the payment system on a floor increasingly digital and traceable.

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