FROM INDUSTRY 4.0 TO TRANSITION 5.0: DIGITAL EMBRACES ENVIRONMENTAL SUSTAINABILITY
The Italian Government launched a new Transition 5.0 Plan, which represents a significant opportunity for growth and innovation for manufacturing companies. To fully leverage the benefits of the project, businesses must be able to rely on reliable partners capable of enabling change.
We’re here, let’s work together!
Our extensive experience in 5.0 technologies, combined with the products and solutions we develop, is a tangible added value for embarking on a successful path of change.
We can support your company in investing in Italy and working as partners with an Industry 5.0 perspective.
For any information, we are at your disposal.
On February 26th, the Italian Council of Ministers approved the PNRR decree-law, “Further urgent provisions for the implementation of the National Recovery and Resilience Plan,” which introduces the new Transition 5.0 Plan.
The Transition 5.0 Plan has a total allocation of 6.3 billion euros and is strongly oriented towards ecological transition and energy efficiency.
The plan targets companies making new investments in production facilities in Italy as part of innovation projects aimed at reducing energy consumption.
Three main conditions are required:
It is important to emphasize that Annex B has been expanded compared to the Transition 4.0 plan. Incentives are indeed provided for software, systems, platforms, or applications:
All products in the Retuner® Suite meet the criteria for accessing the benefits of both the Transition 4.0 Plan and the new Transition 5.0 Plan.
SMARTEdge5.0 NG
The new solution enhances and extends the functionalities of MiniMES5.0 to new areas for monitoring, controlling, and managing the entire factory environment.
The Edge component can process and integrate any machine data and sensor data through any industrial protocol.
SMARTHinge5.0
The IIoT platform acts as a smart hinge between the factory and corporate ICT systems, ensuring seamless integration of data.
SMARTHinge5.0 – Alert management
The alerting system is defined and configured by users to send notifications based on one or more conditions related to critical or relevant events reported directly by the machine or set and calculated by user rules.
xMES
The new solution enhances and extends the functionalities of MiniMES5.0 to new areas for monitoring, controlling, and managing the entire factory environment.
The Transition 5.0 Plan specifies that investments in 4.0 assets are included in the new plan if they enable energy efficiency. They remain part of the previous plan if they do not have an effect on energy consumption or if the effect is below the specified thresholds.
FROM INTERCONNECTION TO ENERGY CONSUMPTION MONITORING
The basic condition for accessing the benefits of the new Transition 5.0 Plan continues to be the interconnection between machines, plants, and corporate ICT systems. This enables the establishment of a database for measuring the achievement of energy efficiency goals before and after interventions. Thanks to the high flexibility of the RETUNER® architecture, its components are modular and highly interoperable with existing ICT systems in the company.
The program includes nine tax rates distributed as follows:
WE HELP YOU BUILD YOUR ENERGY CONSUMPTION MONITORING SYSTEM
xMES, our Extended Manufacturing Execution System, integrates energy consumption monitoring and all parameters contributing to building corporate ESG within its functionalities.
* The data refers to the consumption of the production facility located within the national territory. In case the parameters refer to the energy consumption of the processes affected by the investment, the corresponding values are 5%, 10%, and 15%, respectively.e 15%.
The guidelines contained in the Transition 5.0 Plan indicate the following methods for calculating the reduction in consumption:
For newly established businesses, the achieved energy savings must be calculated “relative to the average annual energy consumption attributable to a counterfactual scenario, identified according to the criteria defined in the decree referred to in paragraph 17.” Average reference numbers are provided for the different scenarios, based on which to calculate the energy savings resulting from the investment.
MEASURE AND IMPROVE THE ENERGY EFFICIENCY OF YOUR PRODUCTION PROCESSES
With xMES, data collected from the field, certified and normalized in real-time, can be analyzed according to the Energy dimension, and through drill-down techniques, define the energy consumption of each process and for each individual product.
Energy consumption thus becomes a monitored and traced variable for every production and product. The integral calculation between energy consumed and quantity of product obtained in each process allows measuring the trend of energy consumption per equivalent production.
The 5.0 plan includes a specific line dedicated to self-production and self-consumption systems for energy. Investments must be part of an innovation project involving the purchase of instrumental goods.
The tax credit concerns renewable energy sources, except for biomass, and includes storage systems. Incentives for photovoltaic panels are limited to installations based on panels manufactured within the European Union with efficiency equal to or greater than 21.5%.
Two additional increases are provided for:
The increases are not limited to the purchase cost of the modules but are extended to the cost of the entire system.
Regarding personnel training, expenses aimed at acquiring or consolidating skills relevant to the digital and energy transition of production processes are eligible. There is a limit of 10% of the investments made in instrumental goods and up to a maximum of 300,000 euros.
Companies wishing to benefit from incentives must provide the following documentation:
Companies that are not legally required to have a statutory audit can add 5,000 euros to the tax credit to offset the impact of the expense. Additionally, for SMEs, it is possible to add to the tax credit the expenses incurred for certification, up to a maximum of 10,000 euros.
The ex ante certification must attest to the reduction in energy consumption that can be achieved through investments in instrumental assets. The ex post certification, on the other hand, must attest to the actual implementation of the investments.
WITH OUR PARTNERS, WE GUIDE YOU IN ACCESSING THE BENEFITS OF THE TRANSITION 5.0 PLAN
Our role does not “merely” involve offering products and solutions for Industry 5.0. We work alongside our clients with a consultative approach, allowing us to identify improvement actions throughout the value chain. And we have specialized partners who can accompany you in accessing the benefits of the Transition 5.0 Plan.
The mode of utilization is the classic F24 model submitted digitally to the Agenzia delle Entrate. The deadline for obtaining incentives is December 31, 2025.
On the monitoring and control front, the Energy Services Manager is responsible for verifying the completeness of the documentation and transmitting to the Ministry both the list of companies that have correctly requested to take advantage of the facilitation and the amount of the credit.
The “winning” companies are obligated to send periodic communications to the GSE on the progress of the investment. Based on these communications, the amount of the tax credit that can be used is determined. Upon completion of the investment, the company must send the GSE the completion communication of the investment with an attached ex-post certification.
The GSE transmits to the Agenzia delle Entrate the list of beneficiary companies and the amount of the tax credit that can be used in compensation. After five days from the transmission of the data by the GSE to the Agenzia delle Entrate, companies can submit – by December 31, 2025 – the F24 form for the use of the credit.
It is important to remember that, as reiterated by the decree, “if the facilitated assets are transferred to third parties, intended for purposes unrelated to the business operation or destined for production facilities different from those that have qualified for the incentive, even if owned by the same entity, as well as in the event of failure to exercise the option for redemption in the case of assets acquired through financial leasing, by December 31st of the fifth year following the completion of the investments, the tax credit is correspondingly reduced by excluding from the original calculation base the related cost.”
LET’S RECONNECT MANUFACTURING COMPANIES TO THE SCORE OF INDUSTRY 5.0
With the Transition 5.0 Plan, companies can grow along the path of digital transformation. We’re here, working together!
