1 PREMISE
Art. 1 co. 1 – 5 of DL 17.6.2025 no. 84, which came into force on 18.6.2025, made some changes to payment traceability obligations (introduced by Art. 1 co. 81 – 83 of L. 30.12.2024 no. 207, Budget Law 2025) for the deductibility, from business and self-employment income, as well as from the IRAP tax base, of expenses for food and lodging, travel and transportation, made by cab or rental with driver (NCC).