Italy: New Company Meal Coupon Rules In Italy

Last Updated: 11 October 2017
Article by TMF Group

It's now possible to accumulate up to eight meal coupons concurrently, and employees can also use them on non-working days.

The rule change took effect on 9 September 2017 following legislative decree no. 122, and applies to employees and associates of public and private companies in Italy.

There are essentially two new features:

  1. up to eight meal coupons can now be accumulated concurrently, however these coupons continue to not be tradable and/or convertible into cash, and can only be used by the holder, exclusively for the entire face value
  2. the coupons can now be used on non-working days.

'Meal coupons' refer only to those that are supplied through recognised companies (they must fulfil the requirements set forth under par. 3 of art. 144, Italian Legislative Decree 50/2016, transmitted to the Ministry of Economic Development pursuant to Italian Law no. 241/1990, art. 19). The Italian Ministry in turn stipulates agreements with the owners of the meal-subsidised establishments.

The face value of the meal coupons includes VAT applicable to the sale of food, beverages and ready-to-eat food products to the public.


The paper meal coupons (a daily amount totalling €5.29) must indicate:

  1. The tax identification number or company name of the employer
  2. The company name and tax identification number of the issuing company
  3. The face value expressed in the currency of circulation
  4. The time period during which the coupon may be used
  5. An area reserved for placement of the date used, the holder's signature and the stamp of the subsidised establishment at which the meal coupon is used
  6. The wording "The meal coupon cannot be transferred or accumulated in excess of eight coupons, nor can it be sold or converted into cash; it can be used only if it bears a date and is signed by the holder".


Meal coupons can be used by individuals in Italy who are entitled to:

a) Provide food and beverages (pursuant to Law 287 of 25 August 1991)

b) Operate company and inter-company cafeterias

c) Retail sale, whether from a fixed location or a public area, of products included in the food product sector (pursuant to Italian Legislative Decree 114 of 31 March 1998)

d) Retail sale of food products in production premises and neighbouring premises pursuant to registration in the Registry (article 5, first paragraph, Law 443 of 8 August 1985)

e) Retail sale and on-the-spot selling to consumers of products from own resources carried out by agricultural entrepreneurs (pursuant to article 4, paragraphs 1 and 8 –bis of Italian Legislative Decree 228 of 18 May 2001)

f) Agricultural activity, direct cultivators and simple companies registered in a special section of the Companies Register (pursuant to article 2188 et seq. of the Italian Civil Code)

g) The provision of meals and beverages, consisting mainly of products farmed by the provider and products the originating from farms in the area, sold at the seller's own premises, as part of an agro-tourism operation pursuant to Italian Law 96 of 20 February 2006

h) The provision of meals consisting mainly of products originating from fishing (pursuant to article 12, paragraph 1, of Italian Law 96 of 20 February 2006), by entrepreneurs in the fishing area as part of a fishing tourism activity

i) Retail sale of food products, including transformed products, in premises that are adjacent to that premises in which production takes place, in the case of individuals and entities that exercise the industrial production activity.

The latest legislative update refers to the procedures for the signing of agreements between companies that issue meal coupons, and owners of subsidised establishments. Said agreements must contain the following elements:

  1. The duration of the agreement, the terms and conditions (including financial), and the deadline by which any negotiation or withdrawal must take place
  2. The clause referring to the usage of the meal coupon, with regard to the conditions of validity, restrictions of use and deadline, specified in an explicit and uniform manner
  3. An indication of the unconditional discount provided to the issuing company by the owners of the subsidised establishments due to usage of the mail coupons at their establishments
  4. An indication of the terms of payment that the issuing company is required to comply with for payment of the subsidised establishments
  5. An indication of the deadline, which must be no less than six months from the deadline applicable to the meal coupon, by which the subsidised establishment is entitled to request payment for services provided
  6. Any indication of any additional consideration payable to the issuing company.


Employers are required to inform their employees of this change.

Need more information? Make an enquiry with our HR and payroll experts in Italy.

Find out how we help our clients around the world to streamline their operations.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Mondaq Sign Up
Gain free access to lawyers expertise from more than 250 countries.
Email Address
Company Name
Confirm Password
Mondaq Newsalert
Select Topics
Select Regions
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions