The 2025 Budget Law provided that: “Reimbursements of expenses for meals, accommodation, travel and transport by taxis or similar services, for business trips or assignments, do not count as taxable income provided the payments were made using traceable methods” (e.g. bank transfers, electronic cards).
In practical terms, this meant that in order for reimbursed expenses not to be treated as taxable employment income, employees were required to use traceable payment methods instead of cash.
However, with Decree-Law no. 84 of 17 June 2025, the legislator introduced a correction of the Law to clarify that this traceability requirement applies only to expenses incurred in Italy.
Thus, for business trips or assignments abroad, employees no longer have to use traceable payment methods to qualify for tax-exempt reimbursements
