The cooks bonus has been served. Everything is ready for the tax discount granted to professional chefs of hotels and restaurants, intended to support the purchase of pots, robots and various equipment for the exercise of the activity. The Ministry of Economic Development, with that of Labor and the Economy have established, in fact, the access rules and the limits of the tax credit introduced more than a year and a half ago by the budget law at the end of 2020 for the expenses incurred. by cooking professionals between January 1st 2021 and December 31st 2022.
Who is entitled to the bonus
The tax credit is recognized to professional cooks who carry out their business in hotels and restaurants, both as employees and as self-employed workers in possession of a VAT number who have incurred expenses for professional goods and equipment or training courses between 1 January 2021 and December 31, 2022. According to the requirements indicated by the mise decree, in order to access the tax discount, one must still be resident or established in Italy and be employed, with a regular employment contract, of hotels or restaurants o be in possession of a VAT number from 1 January 2021 for professional chef activities, always carried out in hotels and restaurants.
How much is the tax discount worth
The cooks bonus is in fact a tax credit equal to 40% of the expenses incurred for the purchase of high-energy class machinery intended for the conservation, transformation and cooking of products, as well as for the purchase of professional tools and equipment for catering, as well as for participation in professional refresher courses. The bonus, applied in any case within the Community limit of the de minimis, can never be higher than 6,000 euros.
Discounted expenses only tracked
The expenses on which the subsidy can be obtained must always be justified and tracked. The Mise decree, in fact, expressly provides that for the purposes of eligibility for the subsidy, the costs incurred in 2021 and 2022 must have been incurred through the use of current accounts in the name of the cook who requests them and in any case with methods that allow the tax authorities to verify the full traceability of the payment and the immediate traceability of the beneficiary to the invoice or receipt of the expenditure incurred. VAT is also included in the calculation of the tax credit if this represents an effective non-recoverable cost for the cook. On the contrary, expenses related to taxes and fees are excluded from the concession.
How to apply for and use the bonus
In order to obtain the bonus, however only at the end of the eligibility period for the expenses incurred (1 January 2021 – 31 December 2022), professional chefs and employees must submit a specific application electronically according to the IT procedure defined by the Mise. It will be possible to submit a single application in which all the requirements that allow access to the bonus must be indicated, the list of expenses incurred with the relevant supporting documentation and related payments tracked and above all the proof of being employed cooks or holders of a VAT number that carry out their business in hotels or restaurants. The tax credit can only be used for offsetting using the unified payment model F24 electronically. The Ministry of Development with the support of Invitalia, the National Agency for the Attraction of Investments and Business Development Spa will manage the verification and disbursement procedure of the tax bonuses.