⚠️ Invoices must be correctly addressed
All invoices must be issued in the name of the business (including VAT number). Expenses without proper invoicing may not be deductible.
EXPENSE CATEGORY | DESCRIPTION | % DEDUCTIBILITY | % VAT RECOVERABILITY |
RENT (HOME/FISCAL RESIDENCE)** | Portion of home rent used for business activity (home office use). | 50 | 50 |
RENT (OFFICE) | Rent for a dedicated office or commercial space used exclusively for business. | 100 | 100 |
UTILITIES (HOME/FISCAL RESIDENCE) | Utilities (electricity, gas, internet, etc.) related to home office use. | 50 | 50 |
UTILITIES (OFFICE) | Utilities for a dedicated office or commercial premises. | 100 | 100 |
MOBILE PHONE | Business use of mobile phone and related subscription costs. | 80 | 50 |
STATIONERY AND CONSUMABLES | Office supplies such as paper, ink, printing materials, small tools. | 100 | 100 |
SOFTWARE AND CLOUD SUBSCRIPTIONS | Business software, SaaS platforms, digital tools and subscriptions. | 100 | 100 |
HARDWARE AND EQUIPMENT | Computers, monitors, printers and business equipment. | 100 | 100 |
WEBSITE | Website development, hosting and maintenance costs. | 100 | 100 |
GENERAL CONSULTANCY | Professional advisory services (legal, tax, strategic consulting). | 100 | 100 |
PROFESSIONAL INSURANCE | Insurance policies related to professional liability. | 100 | 100 |
TRAINING AND COURSES | Professional training and courses related to business activity. | 100 | 100 |
ADVERTISING AND MARKETING | Marketing campaigns, online ads, branding and promotional activities. | 100 | 100 |
MEALS AND ACCOMMODATION (FOR 1 PERSON) | Business travel meals and accommodation for the business owner. | 100 | 100 |
MEALS AND ACCOMMODATION (FOR MORE THAN 1 PERSON)*** | Business meals involving clients or third parties. | 75 | 0 |
TRAVEL EXPENSES*** | Transportation costs (flights, trains, taxis, fuel) for business purposes. | 100 | 0 |
ENTERTAINMENT EXPENSES (OMAGGI AI CLIENTI/SP. DI RAPP. < €50 COST)*** |
| 100 | 100 |
ENTERTAINMENT EXPENSES (OMAGGI AI CLIENTI/SP. DI RAPP. > €50 COST)*** |
| 75 | 0 |
CONTRACTOR FEES | Payments to subcontractors or external collaborators. | 100 | 100 |
RAW MATERIAL | Goods or materials purchased for production or resale. | 100 | 100 |
OTHER | Any other expenses | Require individual analysis based on the nature of the activity and supporting documentation. | Require individual analysis based on the nature of the activity and supporting documentation. |
**Home-related expenses
Home rent and utility costs may be partially deductible even if the invoice is not formally addressed to the VAT number, provided the property is used for business purposes and properly documented.
***Travel expense limit
Certain travel and representation expenses may be subject to specific limits (e.g. 2% of annual turnover). These limits are assessed annually.