How the bonus chef works

Here comes the bonus chef. With the publication in the Official Gazette of the inter-ministerial decree dated 1 July 2022 and issued by the Ministry of Economic Development (Mise), which took place last 15 September, the criteria and methods for implementing the one-off concession established by the law of 2021 budget in favor of professional chefs, to cover expenses for machinery and services between 2021 and 2022, in a period of resumption of catering activities.

How to apply for the bonus chef:

Who is it for Requirements and funds How to apply

Who is it for

The bonus chef is for professional hotel chefs and restaurants - employees or VAT numbers - who incurred one or more expenses relating to specific machinery and services between 1 January 2021 and 31 December 2022.

In particular, the law mentions the purchase of high-energy class machinery intended for the preservation, processing, transformation and cooking of food products, the purchase of professional tools and equipment for catering and participation in courses of professional updating. You cannot download taxes and duties on the bonus, except for the VAT for these purchases, if it has not already been recovered in another way.

Requirements and funds

To access the bonus you must prove to reside or be permanently in Italy, enjoy civil rights, have a regular employment contract with a hotel or restaurant or have a VAT number from 1 January 2021. The Mise has arranged for the chef bonus 3 million euros for three-year period 2021-23 (one million per year).

Each beneficiary can receive a maximum of six thousand euros, in the form of a tax credit, in an amount not exceeding 40% of the cost of eligible expenses. How do you prove if the expense can be covered by the bonus chef? In addition to the categories listed above, the expenses must have been paid through current accounts in the name of the beneficiary or with other traceable forms, which can easily be traced back to the invoice or receipt issued.

How to apply

Those interested in the measure must submit a specific application and will be able to do so exclusively electronically, through the IT procedure that will be made available on the Mise website. Each professional will be able to access the bonus only once, by presenting all the required documentation, including that justifying the expenses and the related payment. The tax credit can be used to offset other tax expenses, through an F24 form to be presented through the portal of the Revenue Agency, under penalty of loss of the chef bonus.