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VAT treatment of company canteen replacement services provided via meal vouchers

ALFA asks for clarification regarding the treatment, for VAT purposes, of the services company canteen substitutes made by means of meal vouchers.

In this regard, it reports that its subsidiaries sell services company canteen substitutes, returned by means of meal vouchers, to employers clients and enter into agreements with a number of commercial entities,including company and inter-company canteens, authorized to accept themselves, who will provide food and / or drinks to employees legitimized upon acceptance of said vouchers.

Source: gov.it

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