Social Expense Payments to be Compensated by the State Revenue Committee

The State Revenue Committee informs that payments made for social expenses on and after June 1, 2025, will be reimbursed, provided they are made directly by the declaring individual. This means that compensation can only be utilized when the payer is identified as the declaring individual in the supporting documents.

Exceptions include expenses incurred for the rental of textbooks and costs related to the acquisition of insurance packages by the employer with the condition of reimbursement from the employee. The Committee reminds that if the social expense is actually incurred by another person but paid from the declaring individual's funds, the declarant can benefit from compensation, but only if social expense payments were made in the period from January 1, 2024, to June 1, 2025.