Bonus chef 2023: what is it and how does it work (but watch out for the deadline)

You have until 3 p.m. on Monday, April 3 to claim the so-called chef bonus 2023, the tax credit for professional chefs introduced by the 2021 Budget Act and starting operations this year. The claim submission platform has been in operation since February 27, but the time to claim bonuses is running low. But about what? Again, following the effects of the pandemic, the measure to support the catering industry consists of a tax reduction equal to a 40% reduction in taxes up to a maximum of 6,000 euros. Bonuses are recognized for occupation-related expenses such as the purchase of equipment made between January 1, 2021 and December 31, 2022.

Bonus chief, what are the requirements?

Made in Italy and as reported in the form on the website of the Ministry of Enterprise, three conditions must be met in order to benefit from the bonus:

  • Being resident or resident on the territory of the State;
  • full enjoyment of civil rights;
  • As of at least January 1, 2021, he will be employed by hotels and restaurants or VAT number holders with a regular employment contract for professional chef activities carried out in the same structures mentioned above.

Application and eligible expenses

To receive the bonus, you must submit your claim online using the procedure exclusively and exclusively on the Ministry of Business and Made in Italy website. Applications can be sent until 15:00 on Monday, April 3, 2023. The procedure can be accessed via SPID, CNS or CIE. Subsidy applications submitted outside of the specified conditions or other than those described will not be accepted. We also remind you that it will be necessary to have a Pec address (confirmed email) to submit the application. But what are eligible expenses? These range from the purchase of high-energy class machines for the preservation, processing, conversion and cooking of food products to participation in professional refresher courses. Here in detail:

  • purchase of high-energy class machines for the preservation, processing, conversion and cooking of food products;
  • purchase of professional tools and equipment for catering;
  • Participation in vocational refresher courses.

With regard to the purchase of machines with a high energy class, the following energy classes are suitable:

  • Regulation A, B and C (AB) no. Decision 1369/2017 of the European Parliament and of the Council of 4 July 2017 (OJEU L 198 of 28 July 2017 and subsequent amendments);
  • Directive (EU) no. Resolution 30/2010 of the European Parliament and of the Council of 19 May 2010 (OJEU L 153 of 18 June 2010);
  • A+, A++ and A+++, only (EU) no. Commission Decision 65/2014 of 1 October 2013 (OJEU L 29 of 31 January 2014).

For costs to be accepted, they must be paid on behalf of the beneficiary via current accounts and in a way that allows full traceability of the payment and immediate traceability from the relevant invoice or receipt. Expenditures related to taxes and fees are not eligible for subsidies. Value-added tax is eligible for exemption only if it represents an effective non-recoverable cost for the beneficiary.

Source: Today IT