In response No. 188 of July 10, 2025, the Italian Revenue Agency clarified the scope of the amendments introduced by Decree-Law No. 84/2025 to the 2025 Budget Law (Law No. 207/2024), concerning the tax treatment of reimbursements for expenses incurred by employees during business travel.
The updated legislation limits the traceability requirement to expenses incurred within the national territory, thereby excluding those incurred abroad from the obligation.

Specifically, the Agency stated that:
- the traceability requirement introduced by the 2025 Budget Law applies exclusively to expenses incurred in Italy;
- for travel abroad, in order for reimbursements to remain non-taxable, it is not necessary to use traceable payment methods for expenses related to meals, accommodation, travel, and non-scheduled public transport services.
In line with the current regulatory framework, the Agency confirmed that, in the case of travel abroad, the absence of traceable payments — including those made in cash — does not affect the tax-exempt status of the reimbursement. These amounts remain excluded from employment income and are therefore not subject to taxation.so spese, che resta escluso dal reddito da lavoro dipendente e, dunque, non è soggetto a tassazione.