Away lighter can not be obtained any invoices relating to hotel services and restaurants - unless they constitute the business activity - if the cost of performing the obligations related to VAT invoices are greater than the economic benefit represents the amount of deductible VAT.
practice is sufficiently normal that the employer requires the employee to perform prestazione lavorativa in una sede diversa da quella contrattualmente stabilita, corrispondendo a fronte di questo spostamento una indennità e/o il rimborso delle spese sostenute dal dipendente in questa occasione.
Fiscalmente si hanno criteri diversi di imposizione delle indennità e dei rimborsi a seconda che si tratti di trasferte effettuate nell'ambito del comune dove si trova la sede di lavoro o che si tratti di trasferte effettuate al di fuori da detto comune. Solo in quest'ultimo caso le indennità e i rimborsi spese godono di un regime di particolare favore, disciplinato dal comma 5 dell'articolo 51 del D.P.R. 917/86 (Tuir).
Per le indennità inerenti a trasferte fuori del comune sede di lavoro è stabilito che they are taxed for the portion in excess of € 46.48. raised to € 77.47 per day if the transfer takes place abroad, exclusive of travel expenses and transportation.
are expressly excluded not only the travel expenses and their drink, but also those of transport (taxi, bus ,...) thereby bringing the discipline of travel to that part of the municipality where the place of work is found .
Paragraph 5 of Article provides that even in case of reimbursement of the costs of accommodation, or those of food, or lodging or accommodation or meals provided free of charge to limit the exemption is reduced by one third. This limit is reduced by two thirds in the case of reimbursement of expenses accommodation than those for food, or if both are provided free of charge.
It is, in fact, intend to regulate the mixed case of redemption that occurs when the employee, in addition to compensation is recognized both in the analytical reimbursement of expenses incurred for board and lodging for the trip. In that event will occur: •
the reduction of one third in the event of redemption of only one of two types of expenses - lodging, or meals-or, in those cases where the accommodation or meals are provided free of charge;
• the two-thirds reduction in the case of reimbursement of the costs of accommodation living expenses, or, in cases where the cost of food is that of accommodation are provided free of charge.
In case of reimbursement of expenses for travel or analytical mission outside the municipality where is the place of work does not contribute to the formation of income:
• reimbursement of documented expenses related to meals, lodging, travel and transport, without understood that among the travel costs also include those provided in the form of mileage allowance;
• reimbursement of other expenses incurred by the employee, up to a daily maximum of € 15.49 to € 25.82 in high country for travel abroad. Are to be included in this entry costs such as those related to telephone, laundry, gratuities, parcheggi.Con Circular No. 25 / E of 19 May 2010 the Inland Revenue gives an interesting explanation of how the documentation of expenses for meals and lodging incurred by the worker, during the trip.
change the previous policy expressed by the circular of March 3, 2009, No. 6 / E, the Agency recognizes that the bills may not be required on services provided by hotels and restaurants - unless they constitute the business activity of ' company - if the cost of performing the obligations related to VAT invoices are greater than the economic benefit represents the amount of deductible VAT. In this case, since the choice of the operator configures the solution cost più vantaggiosa, si può riconoscere all'IVA non detratta per mancanza della fattura la natura di "costo inerente" all'attività esercitata e ammetterne, pertanto, la deducibilità ai fini delle imposte sui redditi.
Con la precedente circolare, invece, l'Agenzia aveva sostenuto la indetraibilità del costo relativo all'IVA nel caso in cui, il beneficiario del servizio di ristorazione o alberghiero, avendo diritto al rilascio della fattura non l'avesse richiesta.
Fonte: Il Quotidiano Ipsoa
practice is sufficiently normal that the employer requires the employee to perform prestazione lavorativa in una sede diversa da quella contrattualmente stabilita, corrispondendo a fronte di questo spostamento una indennità e/o il rimborso delle spese sostenute dal dipendente in questa occasione.
Fiscalmente si hanno criteri diversi di imposizione delle indennità e dei rimborsi a seconda che si tratti di trasferte effettuate nell'ambito del comune dove si trova la sede di lavoro o che si tratti di trasferte effettuate al di fuori da detto comune. Solo in quest'ultimo caso le indennità e i rimborsi spese godono di un regime di particolare favore, disciplinato dal comma 5 dell'articolo 51 del D.P.R. 917/86 (Tuir).
Per le indennità inerenti a trasferte fuori del comune sede di lavoro è stabilito che they are taxed for the portion in excess of € 46.48. raised to € 77.47 per day if the transfer takes place abroad, exclusive of travel expenses and transportation.
are expressly excluded not only the travel expenses and their drink, but also those of transport (taxi, bus ,...) thereby bringing the discipline of travel to that part of the municipality where the place of work is found .
Paragraph 5 of Article provides that even in case of reimbursement of the costs of accommodation, or those of food, or lodging or accommodation or meals provided free of charge to limit the exemption is reduced by one third. This limit is reduced by two thirds in the case of reimbursement of expenses accommodation than those for food, or if both are provided free of charge.
It is, in fact, intend to regulate the mixed case of redemption that occurs when the employee, in addition to compensation is recognized both in the analytical reimbursement of expenses incurred for board and lodging for the trip. In that event will occur: •
the reduction of one third in the event of redemption of only one of two types of expenses - lodging, or meals-or, in those cases where the accommodation or meals are provided free of charge;
• the two-thirds reduction in the case of reimbursement of the costs of accommodation living expenses, or, in cases where the cost of food is that of accommodation are provided free of charge.
In case of reimbursement of expenses for travel or analytical mission outside the municipality where is the place of work does not contribute to the formation of income:
• reimbursement of documented expenses related to meals, lodging, travel and transport, without understood that among the travel costs also include those provided in the form of mileage allowance;
• reimbursement of other expenses incurred by the employee, up to a daily maximum of € 15.49 to € 25.82 in high country for travel abroad. Are to be included in this entry costs such as those related to telephone, laundry, gratuities, parcheggi.Con Circular No. 25 / E of 19 May 2010 the Inland Revenue gives an interesting explanation of how the documentation of expenses for meals and lodging incurred by the worker, during the trip.
change the previous policy expressed by the circular of March 3, 2009, No. 6 / E, the Agency recognizes that the bills may not be required on services provided by hotels and restaurants - unless they constitute the business activity of ' company - if the cost of performing the obligations related to VAT invoices are greater than the economic benefit represents the amount of deductible VAT. In this case, since the choice of the operator configures the solution cost più vantaggiosa, si può riconoscere all'IVA non detratta per mancanza della fattura la natura di "costo inerente" all'attività esercitata e ammetterne, pertanto, la deducibilità ai fini delle imposte sui redditi.
Con la precedente circolare, invece, l'Agenzia aveva sostenuto la indetraibilità del costo relativo all'IVA nel caso in cui, il beneficiario del servizio di ristorazione o alberghiero, avendo diritto al rilascio della fattura non l'avesse richiesta.
Fonte: Il Quotidiano Ipsoa
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