Expense rules in Italy.
All Agenzia delle Entrate rules: IVA, trasferta allowances (TUIR Art. 51), ACI mileage table and VAT recovery in Italy.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals (clients) | 10% | 100% reclaimable | Itemized invoice in company name |
| Travel meals | 10% | 100% reclaimable | Trasferta cap TUIR Art. 51 |
| Accommodation | 10% | 100% reclaimable | E-invoice required |
| Fuel | 22% | 100% reclaimable | Carburante schedule required |
| Train / flight | 10% | 100% reclaimable | Passenger transport |
| Taxi / NCC | 10% | 100% reclaimable | Receipt required |
| Client gifts | 22% | Deductible <€50 | Cap €50 incl/recipient |
| Parking / toll | 22% | 100% reclaimable | Itemized invoice |
National trasferta
Daily national tax-free allowance (TUIR Art. 51, par. 5).
Foreign trasferta
Daily foreign tax-free.
Retention
Accounting docs: 10 years (DPR 600/73 Art. 22).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (by displacement) | 0,40–0,55 €/km | Variable | ACI table by model |
| Motorcycle | 0,25–0,35 €/km | Variable | ACI motorcycle table |
| Company car | Fringe benefit | — | Flat calc by CO2 |
ACI tables
Official GU 31 Dec. publication.
Calculation
Make, model, engine determine rate.
Fringe benefit 2024
By vehicle CO2 (% of 15,000 km cost).
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Italy — national | 46,48 € | — | 46,48 € |
| Rome / Milan | 46,48 € | 140 € | 186,48 € |
| Foreign — Paris | 77,46 € | 165 € | 242,46 € |
| Foreign — London | 77,46 € | 210 € | 287,46 € |
| Foreign — New York | 77,46 € | 295 € | 372,46 € |
| Foreign — Tokyo | 77,46 € | 240 € | 317,46 € |
National trasferta
Tax-free IRPEF + INPS cap (TUIR Art. 51 par. 5).
Foreign trasferta
Tax-free cap for foreign missions.
Reduction
If meal/lodging provided: -1/3 or -2/3.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | AdE portal — Form IVA 79 |
| France | Reciprocity | 30 Sept. N+1 | Via AdE portal |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| IT IVA for foreign cos | Form 79 AdE | 30 Sept. N+1 | AdE — Form IVA 79 |
EU minimum
Annual 8th Directive request.
IT minimum
Min VAT foreign company via Form 79.
Typical ROI
% expenses recovered multi-country.
Industrialize your Italy expenses with Illizeo.
IVA 22%/10%, ACI tables, trasferta TUIR Art. 51, EU 8th Directive VAT recovery: all the AdE rules above are natively integrated into Illizeo.
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