For the payment of remuneration, at the end of the second session of the calendar year, each committee member will receive an invitation (by email) to submit the following documents electronically to dermina.rossi@unipi.it:
Depending on tax status, the following additional documentation must be attached:
- Self-employed professional with VAT number under the ordinary regime (with VAT applied): none; an invoice will be required
- Self-employed professional with VAT number under the flat-rate regime (Law 190/2014): none; an invoice will be required. A EUR 2.00 revenue stamp must be affixed to VAT-exempt invoices
- Self-employed professional associated with a professional practice: authorisation from the appointed member, followed by invoicing by the professional practice
- Occasional self-employment pursuant to Art. 2222 Civil Code (without VAT number): none; an occasional statement of fees must be issued to document the payment and reimbursement of expenses. A EUR 2.00 revenue stamp must be affixed
- Public or private employee (assimilated): clearance from the employing body authorising participation for the entire period of the board’s work, together with the declaration form indicating the marginal IRPEF rate chosen for taxation of the remuneration
Once the documents have been checked, the office will send an e-mail indicating the amount to be paid and, where necessary, requesting the issue of the payment document to protocollo@pec.unipi.it. If the documentation is incomplete, no payment will be made.
After the documents have been reviewed, the office will send an email containing the amount to be paid and, if applicable, a request to issue the payment document.
If the documentation is incomplete, no compensation will be paid.
Reimbursement of expenses for official travel
(excluding residents of the Municipality of Pisa)
Law No. 207/2024 (State Budget Law for the 2025 financial year), Article 1, paragraph 81, introduced the obligation of expense traceability. Specifically, starting from January 1, 2025, expenses related to hotel accommodations, meals, highway tolls, and taxi services will be reimbursable only if paid using traceable payment methods. Travel expenses incurred using public transportation (e.g., train, bus, metro) and parking fees are exempt from this traceability requirement.
It should be noted that the University’s Board of Directors, by Resolution No. 71 of February 26, 2025, also approved a ban on the reimbursement of expenses — even if supported by detailed documentation — unless proof is provided that payment was made through traceable means.
Invoices, receipts, and payment slips must be sent by email only, but they must be fully legible, particularly with respect to the date of issue and the amount.
It is strongly recommended to keep the original paper copies of all submitted documents at least until the reimbursement has been completed; for administrative checks, the commissioner may be asked to present original receipts, invoices, or payment slips.
Below are the details regarding reimbursement procedures for the different expense categories:
For reimbursement purposes, the following are considered ordinary means of transport and therefore do not require specific authorisation: trains, underground, buses, ships, planes, taxis within city limits and other scheduled public services. Travel expenses will be reimbursed only if the most economical public transport is used.
Urban taxis are permitted, but in the absence of a fiscal receipt, the expense document must indicate the date, taxi identification code, amount paid and driver’s signature. Without these details, reimbursement cannot be made.
Out-of-town taxis and private vehicles are considered extraordinary means of transport and may be reimbursed only in the following cases:
- greater cost-effectiveness compared with ordinary transport, taking into account shared use by several people on the same journey
- exceptional weather, natural or socio-political events
- strikes, breakdowns or delays preventing transport, duly documented
Reimbursement of extraordinary transport must be authorised by the Director before travelling to the board venue and is subject to assessment of appropriateness, cost-effectiveness and efficiency. In any case, reimbursement will not exceed the cost of the cheapest train fare. The University does not provide insurance cover for damage to vehicles or persons. Travel expenses are reimbursable for journeys from the official place of work to the board venue. Departure from or arrival at another location (residence or other workplace) is permitted, but reimbursement will be limited to the equivalent of the main route.
For early departures or late returns compared with the scheduled date and time, the board member must submit a prior declaration demonstrating that the earlier departure or later return provides a more cost-effective solution for the University. This declaration must be authorised by the Director. For example: for a board convened at 8:30 a.m., departure may be no earlier than the afternoon of the previous day, not the morning. For a board ending in the early afternoon, return is expected the same day, not the following day.
Without prior authorisation from the Director, only one meal (max EUR 40.00) will be reimbursed for the day of the session; no second meal or refreshments will be reimbursed. In the case of overnight accommodation (missions of at least 12 hours), the cost of one night will be reimbursed (single standard room, max EUR 90.00, invoice made out to the board member).
For missions lasting more than 12 hours, members may book directly one night’s accommodation (hotel, residence, rooms or rented flats), meeting criteria of economy, efficiency and decorum, up to EUR 90.00, and pay directly. This cost will be reimbursed only if supported by an invoice made out to the board member. Receipts or booking confirmations from platforms such as Booking, Expedia, etc., without a corresponding hotel invoice, will not be accepted.
For missions lasting 4 to 12 hours, reimbursement is available for one meal plus light refreshments up to EUR 40.00. For missions longer than 12 hours, reimbursement is available for two meals plus light refreshments up to EUR 40.00 each. Without prior authorisation from the Director, only one meal (max EUR 40.00) will be reimbursed for the day of the session.
Attachments :
Authorisation form
Declaration pursuant to Legislative Decree no. 33/2013
Declaration form
List of expenses incurred
