Could
a freelancer/self-employed buy catering vouchers?
As
of January 1, 2007 is effective amendment to the Law on Income Tax, under
which freelancers can reduce the tax base for the full amount of an allowance
provided on a business trip lasting 5 to 12 hours per day worked. The easiest
solution to use this legal option is the purchase of catering vouchers
Ticket Restaurant®.
What is the most advantageous nominal value of
catering vouchers?
The
most advantageous nominal value is € 3,60 whereas freelancers /
self-employed can reduce the tax base for the full amount of an allowance
provided on a business trip lasting 5-12 hours worked per day. By catering Ticket Restaurant® vouchers will freelancers /
self-employed reduce the tax base to approximately € 903,60 (for 251 days worked x € 3,60) yearly! The condition is that they are not entitled to an allowance for meals in connection with the performance of dependent work and they do not apply to expenses for meals otherwise.
Is it possible to return unused vouchers?
Yes,
upon the request for credit, completed by the freelancer/self-employed. Unused
vouchers when applying for a credit will be forwarded by the employer (or
authorized person) personally at the offices of Edenred Slovakia, Ltd.,
or sent directly to headquarters in Bratislava.
What
is the period of vouchers recovery from the old year?
Unused
vouchers may be returned by the freelancer/self-employed not later than January
20 the following year, after their expiration.
What
is the next procedure after the return of unused vouchers?
Upon return of unused vouchers
from the previous year we issue a freelancer / self-employed credit of the
total nominal value of unused vouchers payable within 30 calendar days.