The request for clarification concerns the VAT, IRPEF, IRES, and IRAP treatment of a substitute service for a company canteen. The company intends to offer a distributed canteen service to its four employees, where the employees can have their meals in restaurants and commercial establishments with electronic cards or through an app, based on specific conventions with the employer. The distributed canteen service is different from meal vouchers because the employee can have only one meal per day, and cannot recover it on following days if not consumed. The electronic cards or app serve only to identify the employee and verify their right to receive the daily meal, without representing any credit titles. The current legislation permits the distributed canteen service to qualify as a company canteen, and the request seeks further clarification on the treatment of VAT, IRPEF, IRES, and IRAP.
Source: gov.it
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