{"id":9159,"date":"2025-07-21T12:00:11","date_gmt":"2025-07-21T10:00:11","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/trasferte-allestero-non-obbligatoria-la-tracciabilita-delle-spese\/"},"modified":"2025-08-01T09:32:08","modified_gmt":"2025-08-01T07:32:08","slug":"trasferte-allestero-non-obbligatoria-la-tracciabilita-delle-spese","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/","title":{"rendered":"Business Travel Abroad: Traceability of expenses not required"},"content":{"rendered":"\n<p>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.<\/p>\n\n\n\n<p>The updated legislation limits the traceability requirement to expenses incurred within the national territory, thereby excluding those incurred abroad from the obligation.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-1024x683.jpg\" alt=\"\" class=\"wp-image-7603\" srcset=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-1024x683.jpg 1024w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-300x200.jpg 300w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-768x512.jpg 768w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Specifically, the Agency stated that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the traceability requirement introduced by the 2025 Budget Law applies exclusively to expenses incurred in Italy;<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n\n\n\n<p>In line with the current regulatory framework, the Agency confirmed that, in the case of travel abroad, the absence of traceable payments \u2014 including those made in cash \u2014 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 \u00e8 soggetto a tassazione.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[228,350],"class_list":["post-9159","post","type-post","status-publish","format-standard","hentry","category-observatory","tag-regulations","tag-revenue-agency"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Business Travel Abroad- HR Capital<\/title>\n<meta name=\"description\" content=\"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\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business Travel Abroad- HR Capital\" \/>\n<meta property=\"og:description\" content=\"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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/\" \/>\n<meta property=\"og:site_name\" content=\"HR Capital\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-21T10:00:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-01T07:32:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Roberta Ranghetti\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Roberta Ranghetti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/\"},\"author\":{\"name\":\"Roberta Ranghetti\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/person\\\/e4f3035e8b05bba108f05bc0adb960b7\"},\"headline\":\"Business Travel Abroad: Traceability of expenses not required\",\"datePublished\":\"2025-07-21T10:00:11+00:00\",\"dateModified\":\"2025-08-01T07:32:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/\"},\"wordCount\":186,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/accordo-shutterstock_694253248-1024x683.jpg\",\"keywords\":[\"Regulations\",\"Revenue Agency\"],\"articleSection\":[\"Observatory\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/\",\"name\":\"Business Travel Abroad- HR Capital\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/accordo-shutterstock_694253248-1024x683.jpg\",\"datePublished\":\"2025-07-21T10:00:11+00:00\",\"dateModified\":\"2025-08-01T07:32:08+00:00\",\"description\":\"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\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/accordo-shutterstock_694253248-1024x683.jpg\",\"contentUrl\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/accordo-shutterstock_694253248-1024x683.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/observatory\\\/business-trips-abroad-traceability-requirement\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Business Travel Abroad: Traceability of expenses not required\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/\",\"name\":\"HR Capital\",\"description\":\"HR Advisor &amp; Payroll\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#organization\",\"name\":\"HR Capital\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/nuovologohr.png\",\"contentUrl\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/nuovologohr.png\",\"width\":270,\"height\":65,\"caption\":\"HR Capital\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/hr-capital-s-r-l-\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/person\\\/e4f3035e8b05bba108f05bc0adb960b7\",\"name\":\"Roberta Ranghetti\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5aaa62720b284e5be336f429e5bcfdd8c5dc24558ca6f56fcec4e8a1b091e3e8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5aaa62720b284e5be336f429e5bcfdd8c5dc24558ca6f56fcec4e8a1b091e3e8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5aaa62720b284e5be336f429e5bcfdd8c5dc24558ca6f56fcec4e8a1b091e3e8?s=96&d=mm&r=g\",\"caption\":\"Roberta Ranghetti\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Business Travel Abroad- HR Capital","description":"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","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/","og_locale":"en_US","og_type":"article","og_title":"Business Travel Abroad- HR Capital","og_description":"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","og_url":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/","og_site_name":"HR Capital","article_published_time":"2025-07-21T10:00:11+00:00","article_modified_time":"2025-08-01T07:32:08+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248.jpg","type":"image\/jpeg"}],"author":"Roberta Ranghetti","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Roberta Ranghetti","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#article","isPartOf":{"@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/"},"author":{"name":"Roberta Ranghetti","@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/person\/e4f3035e8b05bba108f05bc0adb960b7"},"headline":"Business Travel Abroad: Traceability of expenses not required","datePublished":"2025-07-21T10:00:11+00:00","dateModified":"2025-08-01T07:32:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/"},"wordCount":186,"commentCount":0,"publisher":{"@id":"https:\/\/www.hrcapital.it\/en\/#organization"},"image":{"@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-1024x683.jpg","keywords":["Regulations","Revenue Agency"],"articleSection":["Observatory"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/","url":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/","name":"Business Travel Abroad- HR Capital","isPartOf":{"@id":"https:\/\/www.hrcapital.it\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#primaryimage"},"image":{"@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-1024x683.jpg","datePublished":"2025-07-21T10:00:11+00:00","dateModified":"2025-08-01T07:32:08+00:00","description":"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","breadcrumb":{"@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#primaryimage","url":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-1024x683.jpg","contentUrl":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2024\/06\/accordo-shutterstock_694253248-1024x683.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hrcapital.it\/en\/observatory\/business-trips-abroad-traceability-requirement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hrcapital.it\/en\/"},{"@type":"ListItem","position":2,"name":"Business Travel Abroad: Traceability of expenses not required"}]},{"@type":"WebSite","@id":"https:\/\/www.hrcapital.it\/en\/#website","url":"https:\/\/www.hrcapital.it\/en\/","name":"HR Capital","description":"HR Advisor &amp; Payroll","publisher":{"@id":"https:\/\/www.hrcapital.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hrcapital.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hrcapital.it\/en\/#organization","name":"HR Capital","url":"https:\/\/www.hrcapital.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/03\/nuovologohr.png","contentUrl":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/03\/nuovologohr.png","width":270,"height":65,"caption":"HR Capital"},"image":{"@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hr-capital-s-r-l-"]},{"@type":"Person","@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/person\/e4f3035e8b05bba108f05bc0adb960b7","name":"Roberta Ranghetti","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5aaa62720b284e5be336f429e5bcfdd8c5dc24558ca6f56fcec4e8a1b091e3e8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5aaa62720b284e5be336f429e5bcfdd8c5dc24558ca6f56fcec4e8a1b091e3e8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5aaa62720b284e5be336f429e5bcfdd8c5dc24558ca6f56fcec4e8a1b091e3e8?s=96&d=mm&r=g","caption":"Roberta Ranghetti"}}]}},"_links":{"self":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts\/9159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/comments?post=9159"}],"version-history":[{"count":2,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts\/9159\/revisions"}],"predecessor-version":[{"id":9196,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts\/9159\/revisions\/9196"}],"wp:attachment":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/media?parent=9159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/categories?post=9159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/tags?post=9159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}