With meal vouchers at 10 euro exemption threshold at 2,200 euro

Per sostenere il potere d’acquisto cresce la soglia di esenzione dei buoni pasto elettronici, che passa da 8 a 10 euro. L’aumento è disposto nell’articolo 5 del Ddl di bilancio approvato lo scorso venerdì dal Consiglio dei ministri e diventerà operativo dal 1° gennaio 2026 se supererà indenne (come appare probabile) i futuri passaggi parlamentari. La modifica è contenuta nell’articolo 51, comma 2, lettera c), del Testo unico delle imposte sui redditi (Dpr 917/1986), in cui le parole «euro 8» sono sostituite da «euro 10». La soglia prevista per i buoni pasto cartacei resterà fissata agli attuali 4 euro.

The measure affects about 3.5 million workers and concerns a sector that, according to a Sda Bocconi survey, generates value for 0.75% of the national GDP, supporting 220,000 jobs, including direct employment and induced employment. For workers - who consume about 20 electronic meal vouchers per month, net of holiday weeks - the 2 euro increase is destined to lead to an additional net gain of 440 euro per year (today it comes to 1,760 euro), not subject to taxation or social security contributions. Raising the limit to 10 euro will therefore raise the annual exemption amount to 2,200 euro.

According to the government's calculations, supported by various surveys proposed in recent months by companies active in the sector, the measure will also have positive repercussions for the treasury. According to a Teha Group-Edenred Italia study, in particular, the estimated b>between 75 and 90 million in lower revenue would be largely offset by an increase in consumption that would lead to higher VAT revenue of between 170 and 200 million, with a net tax benefit between 95 and 110 million.

The raising of the exemption threshold would be the second major innovation on a key instrument of corporate welfare: since last September, in fact, the fees charged to businesses for accepting electronic or paper tickets can no longer exceed 5 per cent of their nominal value. This provision should also have positive repercussions for consumers, encouraging a wider acceptance of vouchers by shops. In this context, the tax exemption ceiling raised to EUR 10 - an appropriate amount also in the light of inflation, which has been very high in recent years and has also had effects on the meals front - could make vouchers more useful and convenient for consumers and businesses.