Bonus chef 2024: what it is and how does it work

The chef bonus, introduced by the 2021 budget law, is a tax incentive for professional cooks operating in hotels and restaurants. This tax credit can cover up to 40% of eligible expenses, with a maximum ceiling of 6,000 euros per beneficiary. Let’s see together who the beneficiaries are, what expenses are covered and how the transfer of credit works

Chef bonus beneficiaries

The chef bonus is intended for professional cooks who have worked as employees of hotels and restaurants with an active contract between January 1, 2021 and December 31, 2022, or to independent cooks with a VAT number who have served at the same facilities in the same period.

You must be resident or established in Italy and be in full enjoyment of civil rights

Eligible expenses

Expenses that may be covered by the chef bonus include:

  • Purchase of high energy class machinery: intended for the preservation, processing and cooking of food products. The machines must have the following energy classifications:
    • Classes A, B and C for machinery labeled on a scale from A to G.
    • Classes A+, A++ and A+++ for machines with labeling on a scale from A+++ to D.
  • Classes A+, A++ and A+++ for cooking appliances with labeling on a scale from A+++ to G.
  • Purchase of professional tools and equipment: for catering.
  • Participation in professional refresher courses.

The expenses must have been made through traceable payments and current accounts in the name of the payee. Expenses for taxes and fees are not eligible, while VAT is eligible only if it represents an actual non-recoverable cost

Procedure for claiming the bonus

The criteria for submitting applications were defined by the directorial decree of 29 November 2022. The chefs concerned had to send an electronic request to the Ministry of Business and Made in Italy, stating that they met the requirements and listing the expenses incurred, attaching the documentation proving purchase and payment, in addition to the employment contract or the
VAT number.

List of those eligible for tax credit

The board decree of last October approved the list of those admitted, with subsequent amendments and additions. This list specifies the amount that can be used for each year and includes additional preparatory activities for beneficiaries

Sale of the chef bonus: the news for 2024

The Ministry of Business and Made in Italy has granted the possibility of transferring the bonus chef tax credit, even to banks. To do this, it is necessary to communicate the transfer to the tax authorities through a special web service on the “Credit Transfer Platform”. The transferee must also communicate the acceptance of the transferred credit

Once the transfer has been made, the credit can be used exclusively in compensation, indicating in the F24 model the tax code “7053”, the same one used for the use of the original beneficiaries.

The chef bonus represents an important opportunity for professional cooks, offering economic support to improve the quality of equipment and professional skills. The ability to transfer credit adds an additional level of flexibility, allowing beneficiaries to optimize the use of the incentive. For more information and updates, it is always advisable to consult the latest regulatory provisions or consult a tax expert

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