1. REIMBURSEMENT OF BUSINESS TRIP EXPENSES

As from 2025 the reimbursement of expenses incurred by the employees during a business trip for boarding, lodging, and transport by taxi or hire car with driver will be tax-free only if they are made with traceable payments, such as debit, credit and prepaid cards, bank transfer and Bank checks. Therefore, they are not tax-free if made in cash.

2. ENTERTAINMENT EXPENSES AS FROM 2025

As from 2025, entertainment expenses and those for gifts become deductible (for the purposes of business income and IRAP tax base) only if they are made by bank or postal payment or by debit, credit and prepaid cards, bank cheques and bank drafts.

Meanwhile the advertising or sponsorship expenses may continue to be deductible even if paid in cash.

However, we recommend paying with traceable tools also the advertising or sponsorship expenses.

In case of further news/clarifications please do not hesitate to contact us here