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by Arianna De Carlo | Nov 21, 2022 | infoflash

Subject: Law Decree 115/2022 AID BIS [fringe benefits] as amended by the AID QUATER Decree and Law Decree 21/2022 “Ukraine”. Clarifications Revenue Agency Circular 35/E/2022

With this Information Notice we summarise what is provided for the year 2022 on the subject of fringe benefits and already reported in our previous Information Notices, with the changes introduced by the AID QUATER Decree.


For the year 2022, the value of goods sold and services rendered to employees as well as sums paid or reimbursed to them by employers for the payment of
– of the household utilities of the integrated water service,
– electricity
– and natural gas

within the overall limit of EUR 3,000
(the QUATER AID DECREE raises the limit from €600 to €3,000).

For 2022 the limit of EUR 258.23 for fringe benefits is raised to EUR 3,000 with the above changes.

WARNING: the choice of whether or not to grant fringe benefits is up to the employer. If the 3,000 euro is exceeded, the total amount is taxed, from the first euro, for both the employer’s and the employee’s load.

shopping vouchers/fuel and reimbursed utility bills (water, electricity and gas) can be issued at the employer’s choice, not necessarily to all employees, up to a maximum limit of €3,000 (the €3,000 limit also includes classic Christmas ‘gifts’, rather than other goods allocated by the company to the employee, company dinners, the value of the car for mixed use …).

Please note that for 2022 it is also possible to allocate fuel vouchers to employees up to a maximum limit of EUR 200.00.
employees (also in smart working).

These vouchers may not be allocated to collaborators (co.co.s, administrators, occasional self-employed workers) and other recipients of assimilated employment income (e.g. trainees).
On a voluntary basis: it will be up to the employer to decide whether to grant them and up to what amount, even for a lower value than the ceiling (EUR 200) provided for by the legislator. Since it is a liberal disbursement, it can also be made for only part of the workers, i.e. for differentiated values.


The provision of all types of vouchers to employees must take place by 31 December 2022. The vouchers must be in the employee’s name and state the employee’s tax code.
In summary, for the year 2022, the limit for fringe benefits is:
€3,000 + €200 = €3,200 total
(considering that the EUR 200 can only be allocated with fuel vouchers).
These benefits can be assigned to employees at the employer’s will and also individually.
In order to benefit from the exemption from contributions and IRPEF, the above-mentioned limits must not be exceeded.

Please note: while the EUR 200 fuel bonus is only intended for employees, the EUR 3,000 could also be intended for recipients of income assimilated to employment (such as co.co.s and administrators – to be assessed on a case-by-case basis with the firm).

We would like to remind all clients to notify the firm of any allocation of such fuel vouchers/purchases of any kind, in order to be able to correctly compile the employees’ pay slip.


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