New Company Meal Coupon Rules In Italy

Author:TMF Group
Profession:TMF Group

It's now possible to accumulate up to eight meal coupons concurrently, and employees can also use them on non-working days.

The rule change took effect on 9 September 2017 following legislative decree no. 122, and applies to employees and associates of public and private companies in Italy.

There are essentially two new features:

up to eight meal coupons can now be accumulated concurrently, however these coupons continue to not be tradable and/or convertible into cash, and can only be used by the holder, exclusively for the entire face value the coupons can now be used on non-working days. 'Meal coupons' refer only to those that are supplied through recognised companies (they must fulfil the requirements set forth under par. 3 of art. 144, Italian Legislative Decree 50/2016, transmitted to the Ministry of Economic Development pursuant to Italian Law no. 241/1990, art. 19). The Italian Ministry in turn stipulates agreements with the owners of the meal-subsidised establishments.

The face value of the meal coupons includes VAT applicable to the sale of food, beverages and ready-to-eat food products to the public.


The paper meal coupons (a daily amount totalling €5.29) must indicate:

The tax identification number or company name of the employer The company name and tax identification number of the issuing company The face value expressed in the currency of circulation The time period during which the coupon may be used An area reserved for placement of the date used, the holder's signature and the stamp of the subsidised establishment at which the meal coupon is used The wording "The meal coupon cannot be transferred or accumulated in excess of eight coupons, nor can it be sold or converted into cash; it can be used only if it bears a date and is signed by the holder". Usage

Meal coupons can be used by individuals in Italy who are entitled to:

  1. Provide food and beverages (pursuant to Law 287 of 25 August 1991)

  2. Operate company and inter-company cafeterias

  3. Retail sale, whether from a fixed location or a public area, of products included in the food product sector (pursuant to Italian Legislative Decree 114 of 31 March 1998)

  4. Retail sale of food products in production premises and neighbouring premises pursuant to registration in the Registry (article 5, first paragraph, Law 443 of 8 August 1985)

  5. Retail sale and on-the-spot selling to consumers of products from own resources carried out by agricultural entrepreneurs...

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