{"id":7291,"date":"2025-02-03T18:07:51","date_gmt":"2025-02-03T17:07:51","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7291"},"modified":"2025-02-03T18:09:27","modified_gmt":"2025-02-03T17:09:27","slug":"memorandum-n-10-feb-03-2025-travel-expense-tracking-requirement-for-enterprises-integration-of-business-procedures","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-10-feb-03-2025-travel-expense-tracking-requirement-for-enterprises-integration-of-business-procedures\/","title":{"rendered":"Memorandum N. 10 Feb. 03, 2025 Travel expense tracking requirement for enterprises &#8211; integration of business procedures"},"content":{"rendered":"<p>As anticipated in our <a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/01\/01-2025-SGBPartners-Budget-Law-2025-Major-News.pdf\">MEMORANDUM N. 1<\/a> of 14\/01\/2025 with the entry into force of L. 207\/2024 (Budget Law 2025), the new traceability requirements for travel and entertainment expenses became fully operational, applicable, for the purposes of both determining business and self-employment income and calculating the IRAP tax base, from the 2025 tax period.<\/p>\n<p>Specifically, it was stipulated that expenses for:<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/02\/10-2025-SGBPartners-Travel-expense-tracking-requirement-for-enterprises-integration-of-business-procedures.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As anticipated in our MEMORANDUM N. 1 of 14\/01\/2025 with the entry into force of L. 207\/2024 (Budget Law 2025), the new traceability requirements for travel and entertainment expenses became fully operational, applicable, for the purposes of both determining business and self-employment income and calculating the IRAP tax base, from the 2025 tax period. Specifically,&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7291"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7291"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7291\/revisions"}],"predecessor-version":[{"id":7292,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7291\/revisions\/7292"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}