The instructions of the Revenue Agency are ready for the 200 euro petrol vouchers introduced against expensive fuels. Bonuses are not taxed on employees and are fully deductible from business income. Private employers can access it (even those who do not carry out commercial activities and self-employed workers, provided they have employees) and not public administrations. The audience of beneficiaries includes only employees. The vouchers are valid for petrol, diesel, LPG and methane, but also for the recharging of electric vehicles.
The circular of the Revenue Agency
The circular signed by the director of the Revenue Agency specifies which employers and workers are interested in the benefit, the methods of disbursement and the rules to follow if they are recognized as a result bonus. Under the law, private employers can access the benefit.
Public administrations are excluded from the concession
In this regard, the document of practice clarifies that subjects who do not carry out a commercial activity and self-employed workers also fall within the scope of application, provided they have their own employees. On the other hand, public administrations are excluded from the subsidy.
Employees are beneficiaries
As for the category of workers who are recipients of petrol vouchers, it is essential that they are employees of employment income. Considering that the law is aimed at compensating employees of private employers for the higher costs incurred as a result of the increase in the price of fuels, the vouchers can be paid by the employer immediately, without the need for prior contractual agreements. Petrol vouchers are payments made by private employers to their employees for the refueling of automotive fuel (such as petrol, diesel, LPG and methane).
Coupons also valid for electric cars
On this point, the circular specifies that the granting of vouchers (or similar titles) for recharging electric vehicles is also entitled to the subsidy. The petrol bonus of 200 euros does not contribute to the formation of employment income and represents a further facilitation with respect to the general one already provided for by article 51 of the Tuir; it must therefore be counted separately from the other benefits, the Agency further clarifies.