Electronic meal vouchers 2026: exempt threshold rises to 10 euros

• Exempt threshold increase: from 8 euros to 10 euros
• Applies to electronic meal vouchers, not paper ones
• Immediate effect on welfare and corporate cost
• Need to update policies, regulations and payroll
• Good time to redesign the benefit package

What changes from 2026 on electronic meal vouchers?

From 2026, the non-taxable monetary value of electronic meal vouchers provided by the employer to employees in replacement of the canteen service is increased from 8 to 10 euros. It’s not a bonus policy, it’s a specific modification of the exemption threshold: it changes how much of the benefit can remain outside of taxable and social security income, within the weight limits.

Two euros a day seem like little, but over 220 working days a year they make 440 euros potentially more efficient per employee, for the same overall gross cost.

Electronic vs paper: why the difference matters?

The change concerns tickets in electronic form. This leads companies to a practical choice: maintain mixed formats (with different rules) or standardize emission in electronic format to simplify management and exploit the higher threshold.

Internal policies and communications must be consistent. If a part of the corporate population remains on paper, clear discipline is needed to avoid unintentional different treatments and disputes during the inspection phase.

How much is it really worth for company and employees?

If the company goes from 8 to 10 exempt euros, the theoretical increase in welfare value is 2 euros × 200 days = 400 euros per year per employee. On 50 employees, it’s 20,000 euros per year of greater nominal value. The real convenience depends on how the company decides to distribute the benefit.

Many SMEs use meal vouchers as a silent retention tool. An increase in the threshold is an opportunity to make the package more competitive without going through general pay increases.

How to update policy and payroll without errors?

Three steps reduce operational errors:

• Update the internal regulation (or welfare policy) with the new threshold and the electronic scope
• Align payroll and labor consultant: the exemption must be managed correctly on the pay slip
• Verify contracts with providers and assignment criteria (days worked, smart working, business trips)

In companies with hybrid work, the “one voucher per day” rule must be declined with objective criteria. If the criterion is ambiguous, the risk is not only fiscal: it is of internal litigation.

Meal vouchers and welfare strategy: two useful comparisons

The meal voucher increases purchasing power in a recurring way and is often perceived as stable. A one-off bonus is more visible but does not create the same continuity. Flexible benefits are more customizable, but also more complex. The meal voucher remains a simple and immediate tool, especially for businesses without structured welfare.

If the company is already working on budgets, personnel costs and attractiveness, it makes sense to integrate meal vouchers, welfare policies and financial planning into a broader project.

Rethink welfare with measurable impact

The increase to 10 euros is the opportunity to evaluate if you want to standardize the format of meal vouchers to electronic, simplify management and perhaps redesign the overall benefit package in a strategic and quantifiable way.

Gruppo AQ offre:

Gruppo AQ offers:

Contatta Gruppo AQ per iniziare una call sulla situazione attuale e gli obiettivi di welfare: ogni azienda ha dinamiche diverse, e il punto è strutturare una proposta che comunichi bene e sia sostenibile economicamente.

Contact Gruppo AQ to start a call on the current situation and welfare objectives: every company has different dynamics, and the point is to structure a proposal that communicates well and is economically sustainable.

In breve

In short

• Dal 2026 la soglia esente elettronici sale a 10 euro
• From 2026 the electronic exempt threshold rises to 10 euros
• Riguarda i ticket elettronici, non i cartacei
• Concerns electronic tickets, not paper ones
• Impatto cumulato annuo rilevante su popolazioni numerose
• Significant cumulative annual impact on large populations
• Necessario aggiornare policy, payroll e contratto provider
• Necessary to update policy, payroll and provider contract
• Opportunità per ripensare welfare e retention in modo misurabile

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• Ban on F24 offsets 2026: threshold drops to 50,000 euros
• Iper ammortamento 2026: fino al 180% per Industria 4.0
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Lo sapevi che

Did you know that

• Un aumento di 2 euro al giorno può valere centinaia di euro l’anno per dipendente
• An increase of 2 euros per day can be worth hundreds of euros a year per employee
• Uniformare all’elettronico spesso semplifica controlli e amministrazione
• Standardizing to electronic often simplifies controls and administration
• La coerenza tra policy e payroll è la prima difesa in caso di verifica
• The consistency between policy and payroll is the first defense in case of audit
• Nel lavoro ibrido servono regole oggettive di assegnazione
• In hybrid work, objective assignment rules are needed
• I buoni pasto incidono anche sulla percezione di equità interna
• Meal vouchers also impact the perception of internal equity
• Un welfare semplice, ben gestito, spesso vale più di un benefit complesso non usato
• A simple, well-managed welfare often is worth more than a complex, unused benefit

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FAQ

FAQ

<!– wp:wpseopress/faq-block {"faqs":[{"question":"Does the increase to 10 euros also apply to paper meal vouchers?“,”answer”:”No. The increase to 10 euros exclusively concerns electronic meal vouchers. Paper tickets remain subject to the previous threshold. This incentivizes companies to standardize the format.”,”image”:””},{“question”:”From when does the new exemption limit apply?“,”answer”:”From January 1, 2026. New resolutions and contracts with providers should be updated for this date. For vouchers already issued in 2025, the previous rule continues to apply.”,”image”:””},{“question”:”How to manage meal vouchers with smart working and hybrid work?“,”answer”:”An objective and communicated rule is needed: e.g., one voucher per day for days in the office, or one voucher per day for days worked (regardless of location). The choice depends on the company strategy, but it must be clear to avoid disputes.”,”image”:””},{“question”:”Is it better to increase the ticket value or redesign welfare?“,”answer”:”It depends on the company situation. If the purchasing power of the meal vouchers is already competitive, increasing from 8 to 10 euros is a convenient choice. If the company wants to differentiate itself, it can take advantage of it to redesign welfare (e.g., adding other items such as smart working, training courses, etc.). In any case, an integrated vision is needed.”,”image”:””}],”listStyle”:”ol”,”titleWrapper”:”div”} /–>

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Fonti

Sources

• Legge 30 dicembre 2025, n. 199 (Bilancio 2026) – Comma 14
• Law December 30, 2025, n. 199 (2026 Budget) – Paragraph 14
• Approfondimento tecnico – Modifica art. 51 TUIR: aumento soglia ticket elettronici a 10 euro
• Technical report – Amendment to art. 51 TUIR: increase in electronic ticket threshold to 10 euros