It is considered important to point out that the 2025 budget law, still in draft form, includes a significant change that, if approved, will impact the tax treatment of business trip expenses for personnel.

Among the measures aimed at combating tax evasion, the draft bill establishes, for the tax deductibility of certain types of expenses, the obligation to use traceable payment methods as outlined in Article 23 of Legislative Decree 241/1997 (debit, credit, and prepaid cards, bank and postal cheques).

Expenses for meals, accommodation, as well as travel and transportation costs incurred using non-line public transport services (such as taxis, rental cars, etc.) paid through non-traceable methods like cash payments will still be reimbursed, but they will be subject to taxation and will contribute to the recipient's taxable income.

Pending the final approval of the budget law and awaiting a clear regulatory framework, it is recommended to inform both internal and external personnel who will be traveling on behalf of the University not to make cash payments and to request and retain all receipts verifying traceable payments.