This type of allowance was only acknowledged for employees but now, from January, the self-employed will be able to include in their accounts invoices for meals and accommodations up to a legal limit subject to some conditions.
The conditions are meant to prevent the fraudulent use of this allowance.
The daily limits for deductions are:
Any invoice for a meal exceeding the designated amount would be valid, but only allowed to the prescribed limit.
It is strongly recommended to attach to the invoice any documented proof to support the claim. In some cases the Tax Agency has requested accepted quotations, signed contracts or even emails that confirmed the business meeting.
If you want to know more, you are invited to meet us and attend to a free 20 min talk “Changes in the new law for autonomos”. Simply book your visit on http://www.limitconsulting.com/talksworkshops/