Before discussing the main points and novelties of the Transition 5.0 Plan, which, with its tax credit, aims to support Italian businesses in their simultaneous digital and energy transformation process, let’s explore how Transition 5.0 can help companies become competitive and grow:
- It’s not just a matter of consumption, but of productivity.
- The transition from analog, screen printing, to digital printing.
It’s not just a matter of consumption, but of productivity.
The “central” theme of reducing consumption has made businesses and manufacturers perceive that this incentive measure focused solely on the mere consumption of the machinery.
One aspect to consider is productivity, which is one of the comparison parameters (e.g., number of pieces, linear meters, etc., based on time units) that should be considered in the analysis and evaluation of consumption reduction (when considering the involved production process). For this reason, I could end up with two machines that have the same consumption (or a reduction that doesn’t allow access to the tax credit), but one of them has a new technology that allows for higher productivity:
- First of all, it leads to an efficiency in the production process and a reduction in production costs.
- It allows for the development of new products and services that are demanded by customers and/or new markets, enabling exploration.
- It is possible to achieve a reduction in consumption that allows you to fall within the various expected thresholds.
To confirm this, the 2025 Budget Law introduced a simplification of the procedure for Obsolete Goods:
- For the replacement of machinery that has exceeded the 24-month amortization period, an exemption has been provided from the calculation of the achieved energy savings, with the application of the parameters for the first tier of energy consumption reduction (35%).
- It remains possible to demonstrate a contribution to energy savings greater than the standard, following the regular procedure (an ex-ante and ex-post evaluation of the energy efficiency related to the investment).
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Eagle 70 (Old Gen)
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Eagle 70R
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Drop-On-Demand printheads
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Print Technology
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Ricoh Gen 5
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1x
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Print heads
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4x
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1440 DPI
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Max. Resolution.
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2400 DPI
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700x1500 mm
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Print Area
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700x1500mm
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10m²/H
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m²/H
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25m²/H
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The transition from analog, screen printing, to digital printing.
This step represents a crucial point both for companies in the printing industry and for industries considering integrating printing into their business processes:
- integrating them along production lines, thanks to automation
- introducing dedicated departments
What could be the strengths of this step:
- Eliminates pre-printing and post-printing stages, reducing environmental impact.
- Significantly reduces corporate energy consumption, thanks to the efficiency of new technologies.
- The high customization capacity of digital printing minimizes the waste of unsold products.
- It can lead to the creation of sustainable businesses, reducing costs and increasing profit margins.
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Screen Printing System for Cylindrical Objects
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Eagle R360
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Printer + Oven
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Print Technology
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Ricoh Gen 5
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1 Colors
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Colors
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CYMK + W
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300mm
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Max. Print Area
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200mm
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Conical Printing
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Up to 15°
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Screen Printing Carousel
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Eagle Digiscreen
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Screen Printing
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Print Technology
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Ricoh Gen 5
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Max. Resolution.
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1200x2400 DPI
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4 Stations
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Colors
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CYMK (1 Station)
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Main points of the tax credit under the Transition Plan 5.0
The regulations regarding the Transition Plan 5.0 provide that:
- The tax credit applies to new investments from January 1, 2024, to December 31, 2025
- The reduction in consumption must concern tangible and intangible assets that meet the “Industry 4.0” requirements (Annexes A and B of Law 232/2016).
- The investment brackets and respective rates are:
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Investment (Millions of €)
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Energy Savings Class 1 (3% structure, 5% process)
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Energy Savings Class 2 (6% structure, 10% process)
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Energy Savings Class 3 (10% structure, 15% process)
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0-10
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35%
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40%
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45%
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10-50
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5%
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10%
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15%
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- The procedure for accessing the incentive is subject to the submission of an “Ex ante” certification, confirming the potential reduction in energy consumption achievable through the planned investments, and an “Ex post” certification, proving the actual implementation of the investments in compliance with the ex-ante certification (except for the simplified procedure for “Obsolete Assets,” as detailed below).
- The entities authorized to issue the certifications are:
- Energy Management Experts (EGE), certified by an accredited body according to the UNI CEI 11339 standard. 4o mini
- Energy Service Companies (ESCo), certified by an accredited body according to the UNI CEI 11352 standard.
- Engineers registered in sections A and B of the professional register, as well as industrial experts and graduated industrial experts registered in the professional register in the “mechanical and energy efficiency” and “electrical systems and automation” sections, with expertise and proven experience in the field of energy efficiency of production processes.
The 2025 Budget Law has introduced changes to the Transition 5.0 Plan, including:
- Simplified procedure for Obsolete Assets (those that have completed the depreciation period and the 35% tax credit over 24 months ago).
- Cumulability with regional incentives funded by the ERDF or the ZES.
For more information, we invite you to contact your reference person, or we will arrange for you to speak with one of our partners who will assist you in the procedure to obtain this incentive.
Author: Andrea Radin, Innovation Manager at Ser-tec srl
