{"id":7687,"date":"2025-07-01T18:26:25","date_gmt":"2025-07-01T16:26:25","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7687"},"modified":"2025-07-01T18:31:07","modified_gmt":"2025-07-01T16:31:07","slug":"memorandum-n-45-july-1-2025-travel-and-representation-expenses-obligation-to-trace-payments-new-in-dl-17-6-2025-no-84","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-45-july-1-2025-travel-and-representation-expenses-obligation-to-trace-payments-new-in-dl-17-6-2025-no-84\/","title":{"rendered":"Memorandum N. 45 July 1, 2025 Travel and representation expenses – Obligation to trace payments – New in DL 17.6.2025 No. 84"},"content":{"rendered":"

1\u2003PREMISE<\/p>\n

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).<\/p>\n

 <\/p>\n

(download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

1\u2003PREMISE 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…<\/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\/7687"}],"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=7687"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7687\/revisions"}],"predecessor-version":[{"id":7688,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7687\/revisions\/7688"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}