Country Version for Italy - SAP Documentation

Use

SAP provides two trip provision variants for Italy:

Trip provision variant 15 covers the general statutory requirements for Italy as described in Decreto Legislativo n. 314/97 and TUIR (Testo Unico delle Imposte sui Redditi).

Trip provision variant i1 likewise covers general statutory requirements for Italy and also provides industry-specific functions for business trips (missioni) for banks as described in the Labour National Collective Agreement for Banking.

You can and should configure both of these trip provision variants for your company's specific requirements.

Prerequisites

To be able to use trip provision variant 15, you must assign this trip provision variant to the personnel numbers of the Italian employees in Customizing.

To be able to use trip provision variant I1, you must assign this trip provision variant to your Italian employees in Customizing, and then, under Control Parameters for Travel Expenses, you must execute the activity Activate Special Rules for Industry Solutions.

Key Features

Per diem

For both travel provision variants, note that, for Italy, the system does not differentiate between a per diem for meals and a per diem for accommodation. Just one per diem is used instead. However, this is maintained in the field for the meal per diem.

Meaning of the statutory trip type

In contrast to other countries, for Italy the statutory trip type alone controls whether per diems are calculated.

To this end, when a trip is created in Travel Expenses, several trip schemas are offered, which you use to select the type with which the trip is created. When you enter the trip, you can no longer select the field for the diem.

The related settings are stored in Customizing.

Under Travel Expenses → Master Data → Control Parameters for Trip Expenses → Control Parameters from Trip Data → Define Statutory Trip Types, you see the following trip types listed under 15 (trip provision variant for Italy), for example:

A	PD/FR Settlement
B	Receipt Settlement (Pie di Lista)
C	Per Diem + U Receipts *
D	Per Diem + M Receipts *
E	Per Diem + M and U Receipts *
F	Trip Within Home Town

* U = accommodation receipts, M = meal receipts

For the banking industry, the following trip types are stored in Customizing in trip provision variant i1:

A	PD/FR Settlement
B	Receipt Settlement (Pie di Lista)
C	Per Diem + U Receipts *
D	Trip Within Home Town

In the Customizing activity Specify Attributes for Statutory Trip Types, you can then display the value assignments for the trip types.

In the attributes, you define whether the checkboxes for the meal per diem and accommodation per diem are to be ready for input. You can also define whether the calculation of a separate accommodation per diem is necessary. If it is not necessary, as is the case in Italy for example, the meal per diem has the character of a per diem. The attributes also determine which receipt category is allowed for each trip type.

Special functions for the banking industry

Per diem

Customizing specifies that the company-specific per diem is time-dependent. The per diem comprises a rate for one lunch, one evening meal and one overnight accommodation. You define this in Customizing in the reimbursement amounts for meal amounts (per diems).

Receipt settlement

In receipt settlement, a new function enables accommodation and meal receipts to be reimbursed taking account of the per diem. You define this in Customizing in the reimbursement of maximum meals amounts (receipt settlement).

4-day rule

The statutory trip types are based on the 4-day rule. The traveler can only choose between different trip types if he or she was on a business trip for at least four days per month. If he or she travels less, he or she can only enter receipts. This is mapped in the system so that the user cannot enter any trip type except receipt settlement until these four days have been reached. If, at some point during the month, the four days are reached, per diem settlement can then be selected as of this point in time. In addition, the system reopens the trips already entered with receipt settlement and recalculates these. If applicable, the amount reached as a result of receipts is topped up to the per diem amount.

Special rules for one-day trips and long business trips

Per diems are handled in a different way for one-day trips (10-hour rule) and long business trips. Italian law defines long business trips as trips for which junior staff have received 90 thirds of per diems and senior staff 135 thirds of per diems.