Footnote reimbursement involves the company reimbursing the actual costs incurred by the employee during the trip, such as overnight stays and meals.

The reimbursement is credited directly to the payslip upon presentation of the expense details and relevant supporting documents, such as receipts and invoices.

Article 51, paragraph 5 of the TUIR establishes the tax treatment of travel, distinguishing between exemption and tax thresholds depending on whether the travel is to Italy or abroad.

Footnote reimbursement involves the company reimbursing the actual costs incurred by the employee during the trip, such as overnight stays and meals.

The reimbursement is credited directly to the payslip upon presentation of the expense details and relevant supporting documents, such as receipts and invoices.

Article 51, paragraph 5 of the TUIR establishes the tax treatment of travel, distinguishing between exemption and tax thresholds depending on whether the travel is to Italy or abroad.