What can Italy businesses claim as expenses?
10 common business expenses with Agenzia delle Entrate-compliant rules for limited companies, sole traders and contractors in Italy.
Actual Costs Under the Regime Forfetario
No. Under the regime forfetario, taxable income is revenue multiplied by a coefficient for the ATECO code. Actual business costs are not deducted.
Business Meals
Partly. A business meal can be a company cost when it has a business purpose, but limits can apply. The exact limit and the IVA treatment need checking.
Business Travel and Accommodation
Yes, when the trip is for business. Keep the invoices and a note of the business purpose. Confirm IVA and any limits with your commercialista.
Commercialista and Professional Fees
Yes. Fees paid to a commercialista or other professional for the company's books, returns and filings are costs of the business.
E-invoicing (SDI) Provider Costs
Yes. The cost of an SDI provider or the tools you use to issue legal e-invoices is a business cost. AccountsOS does not send invoices to SDI.
Employee Pay and INPS Contributions
Yes. Salaries and the employer's INPS contributions are costs of the business. The cost of permanent employees is also fully deductible from the IRAP base.
Home Office
Partly. Only the business share of home-office costs can be treated as a company cost. The private share cannot.
Private and Personal Costs
No. A cost that does not relate to the business is not a company expense.
Registry and Chamber Fees
Yes. Fees for depositing the bilancio and the annual company charges are costs of running the company. The exact amounts need checking.
Software and Subscriptions
Yes. Software, cloud tools and online subscriptions used for the business are normal costs of an Italian company.