Global Daily Tax News, Italy Updates Flat-Rate Deduction For Hauliers, (Jun 17, 2025)

Italy's Finance and Economy Ministry has updated the flat-rate deduction amount for hauliers.

Those providing transportation services can opt to use the flat-rate deduction, rather than claim based on documented expenses.

The decision provides that for transportation services carried out on behalf of a third party beyond the municipality in which the company is based, the flat-rate deduction for the 2024 tax period is EUR48. For transportation within the bounds of the same municipality, a taxpayer can avail themselves of a deduction of 35 percent of EUR48 (EUR16.8).

The deduction is available only once per day, regardless of the number of trips.