#White Papers
Industry 4.0
Compliant industrial shredders
To benefit from the 250% hyper-amortisation, machines purchased by the 31st December (20% down-payment) and delivered by the 30th September 2018 must have 5+2 requisites, as well as fall under Appendixes A and B of the law. The shredders fall under Appendix A. For software relating to the goods the amortisation is 140%.
The legal representative must produce a declaration confirming these requisites. Above 500k Euro in goods value a technical audit must be provided by an engineer/auditor on the professional register or by an accredited certification organisation. The Italian Revenue Service verifies requisites (and fines). If the requisites are not met, amortisation is 140% not 250%.
