agenda per linkedin local gap

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Post on 10-Jan-2017




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RegistersSpesometroWithholding taxFixed Asset

AgendaVendor invoices management

RIBA for customer


VAT codes

TERMS codes

Italian CHART of Accounts

2011 Capgemini - All rights reserved1

Remind of legal requirements for Modello / LibriLegal Requirement Italia, Libri:The Libri are Reports, must be printed in an special way.The Libri need to be prepared during next year of the closing year (Y+1).These Libri (Registri) must be Printed and kept for 10 years.Libro giornale e Conti di MastroLibri IVA : Acquisti / Vendite (Wholesale, IntraEU, Autofatture) and Liquidazione mensileLibro InventariLibro Cespiti (bene ammortizabili, o Assets)

Remind of legal requirement for Spesometro Spesometro

This is a sending data in a file.Report all the AP invoices and AR invoices over 3000 EUR -> need to declare the customer/vendor, codice fiscale, IVA N Done by external consultants (transmitted electronically)Done once a yearH Italie: simple rule applied = send all the information related to the invoices issued The configuration phase is a technical activity with user involved to give infoThe operational phase is the extraction of the file (ITVCL) to send to the government, this a user activity with the help of the consultant but with some impact and difficulty during the processIn the next year if you create an electronic invoice (XML) and send it to the AdE and to the customer in this case you have the bonus to not run any SPESOMETRO

SAP proposal for Withholding tax

Withholding tax invoices

SAP proposal for Withholding tax

Withholding tax invoices

Posted vendor invoice

Payment of the previous invoice

SAP proposal for Withholding tax


The withholding tax vendor normally send you a proforma invoice to be paid in advance to be able to pay the VAT to the governement before sending the final invoice

The NOTULA (piece of paper ) from the PERCIPIENTI (WITHHOLDING TAX VENDOR) specify the figures to be paid in advance (down payment)Then after the reception of the payment they will send you a normal invoice In the proforma phase we just save in SAP a particular document withou any posting or parkingThen the user pays this doc with posting of the bank transaction and using the PROFORMA invoice as a document to payThen when will arrive the normal invoice the user uses the normal procedure to insert the vendor invoice in SAP Post it and clear it with the down payment document



In Italy the depretiation of the first year has to be an half of the normal year: 10% instead 20%

Also the asset register has to have:Acquisition yearDescription of the assetPercentage depreziationCAP of the yearAcquisition of the yearCAP at the end of the yearDepretiation acc at beg the yearAmount of depretiation in the yearDepretiation acc at end the yearRemaining value

RIBA for customers

Requirements:Your bank is waiting for a file created in the CBI standardAt the due date they send info to the customer bank asking the customer to pay the figures requested and dueThe customer accept to pay and then his bank pay your bank and you in fact receive money

SAP functions:

In SAP you have to use an automatic payment program to extract the open items, clear them and prepare a RIBA portfolio and create an open special itemThen the user has to allocate the RIBA to a specific house bank and then create the CBI fileYour house bank has to do the same activities menthioned aboveAt the due date the user has to run a program to clear the special itemIn case of insoluto you have to reopen the items not paid


Till now if you post a paper invoice you have to write the protocol number and the posting date on the paper invoice itselfWhen you use a scanner o digital invoice like PDF you could ask the AdE to change from paper archiaving into digital archiving telling them the changement madeElettronic invoice will be optional from first of jan 2017 to send the XML files to the AdE and to your customers and to receive the same kind of invoices from the vendorsIf you send for a customer on invoice to the AdE then you could also send a pdf or a paper invoice to the real customer if they are not organized to interpret it in XML (verify if possible)Next year 2017 the vat rate change from 10% to 13% and from 22% to 24%. On the 2018 they change from 24% to 25% We have to wait till the end of this year to see if they change againBollo tax on the vendor invoice could be figurative in the sense the vendor could place it on the fisical invoice or pay in total once a year The user have to post and pay only the bollo cost specified in a specific normal row in the invoiceThe intraue and the autofattura invoices can be on the same VAT register with the same numberingIt is mandatory to create a paper invoice when you post an autofattura ( we need to use a SAP notes for that)


When you record a digital invoice you have to satisfy these requests:

You have to insert a digital document in sequence The user has to have the possibility to query the digital archive and to specify VAT ID, Name for example to read invoice imagesIn fact with SAP you can find the specific digital document from the parked and posted itemsAnd also it is strongly reccomended to insert on the digital invoice data the protocol number when posted, this information could be a field of the data memorized together with the digital invoice In fact there are no any needs to write a protocol number on the paper invoice This process end with the electronic signature and the application of a time stamp by the responsible for the conservation, on the set of digital documentsIn any case we have to verify excactly in practice how the scanner vendor software permits and then verify the correspondences of the needs with the possibilities

VAT codes

Italian Chart of Accounts