When a Buono Acquisto voucher is issued, the amount is considered fiscally allocated as a Fringe benefit. This is because issuing the voucher represents an irreversible conversion from Welfare to Fringe: the value is determined, assigned to the employee, and can no longer be converted back to welfare.
From that moment, the benefit is considered granted to the employee, even if the voucher has not yet been physically spent in a store or online. For this reason, it is reported at the time of issuance rather than at the moment of actual use, and it immediately counts toward the employee’s annual fringe limit.