09.02.2017
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PIT and NSI exemption for staff catering costs (1/6/17)

Tax CIT PIT VAT
Amendments to the Personal Income Tax (PIT) Act that were adopted on 23 November 2016 list criteria to be met by companies wishing to claim exemptions from PIT and national social insurance (NSI) contributions on staff catering costs of up to €480 a year. This article explores the new rules, and the VAT and CIT treatment of staff catering expenses.

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