From June 18, 2025, Decree Law No. 84/2025 introduces significant changes regarding the traceability of payments related to travel and representation expenses.
These amendments, which complement the provisions of the 2025 Budget Law (L. 207/2024), aim to enhance fiscal transparency and the management of business expenses.
Here are the main novelties:
- Traceability of Travel Expenses
Expenses for meals, accommodation, and transportation, including those for taxi services and rental with driver (NCC), must be made exclusively through traceable payment methods, such as bank transfers, credit cards, or apps like Satispay. The novelty only applies to expenses incurred within the Italian territory, while expenses abroad can be paid through other methods, including cash payments. - Reimbursement of Expenses for Employees and Self-Employed Workers
Expenses incurred by employees or self-employed workers for business trips within the country will be reimbursable only if paid through traceable systems. Furthermore, reimbursements will not contribute to the taxable income if they fall within the limits set by law (46.48 euros for domestic travel and 77.47 euros for international travel). - Deduction of Expenses for Businesses and Professionals
Expenses incurred by businesses or professionals for trips within Italy and abroad will be deductible only if they comply with traceability requirements. For analytical reimbursements, the deductible amount is set at 180.76 euros per day for domestic trips and 258.23 euros per day for international trips. Flat-rate and mixed expenses are fully deductible without limits. - Representation and Gift Expenses
Representation expenses, including gifts with a unit value not exceeding 50 euros (gifts), are also subject to traceability, with the obligation to use traceable payment methods. These changes also apply to professionals, who will need to follow the same provisions as businesses. - New Traceable Payment Methods
Accepted payment methods include bank or postal transfers, credit/debit cards, toll payments (e.g., Telepass), and payment apps like Satispay. In contrast, cash and commercial credit systems that do not use traceable methods are excluded.
Effective Date of the New Regulations
The new provisions will come into effect from the tax period following December 31, 2024, i.e., from 2025 for “solar” entities. However, for certain categories of expenses, such as those for gifts and domestic travel, the traceability requirement applies from June 18, 2025.
For further details on the new regulations and traceability requirements, contact Studio RCG!