Italy's Industry 5.0 plan offers tax credits up to 45% for the purchase of interconnected, highly automated machinery. For packaging machines, accessing these incentives means reducing the effective investment cost by almost half.
Industry 4.0 vs 5.0: what changes for packaging machines
Italy's Industry 4.0 plan, now evolved into Industry 5.0, provides a tax credit for new capital goods meeting certain technical interconnection requirements. For SMEs, the 4.0 tax credit has been 20-40% of investment. Industry 5.0 adds sustainability and worker-centricity requirements, with rates up to 45% for SMEs.
- 4.0 capital goods: 20-40% tax credit (SMEs) on investment
- Industry 5.0: rates up to 45% for SMEs with additional requirements
- Basic requirement: interconnection to factory IT system
- Additional 5.0 requirements: energy efficiency, sustainability, ergonomics
- Maximum eligible investment: 2.5M euros/year for SMEs
Which packaging machines are eligible
Eligible are machines meeting requirements of Annex A of Law 232/2016. For packaging machines: PLC with industrial communication interface (OPC-UA, Profinet, EtherNet/IP), ability to exchange real-time data with company MES/ERP, axis control via servo or CNC. Automatic belt chambers, automatic tray sealers and modern thermoformers typically qualify.
- Automatic belt chamber with PLC and connectivity: eligible
- Thermoformer with axis control and MES interface: eligible
- Automatic tray sealer with OPC-UA: eligible
- Manual chamber without PLC: NOT eligible (lower rate)
- Integrated line with robots and vision system: eligible at higher rates
How to access the incentive: practical process
The process involves three key steps. Before purchase: verify technical requirements with the supplier. At purchase: invoice with correct regulatory reference. After purchase: obtain technical expert report from qualified surveyor attesting compliance. The credit is offset via F24 in 3 years.
- 1. Pre-purchase: compliance check with supplier
- 2. Invoice with correct regulatory reference
- 3. Technical expert report: mandatory for investments over 300,000 euros
- 4. Self-declaration: for investments under 300,000 euros
- 5. F24 offset: in 3 equal annual instalments
Are EMA Pack machines eligible for Industry 5.0?
Yes. All EMA Pack automatic machines have OPC-UA connected PLC and technical documentation for 4.0/5.0 expert reports. Contact us for details.
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