Could a freelancer/self-employed buy catering vouchers?
As of April, 2009 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 € 4.00 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 € 1000 yearly (for 250 days worked x € 4,00 in 2013)! 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, s.r.o., 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.
The information provided is only for informative purposes. Despite high professional care and attention paid to providing of such information, we do not accept any responsibility in case of possible inaccuracies or errors, either we are not liable for any damages arising caused by reliance on this information. In any case we do recommend to require professional advice for specific issues.