Italian tax incentives apply to Italian tax residents only — SMEs and companies with production facilities in Italy. International buyers benefit indirectly through the 4.0/5.0-ready standard configuration which streamlines certification for any Italian end customer.

01 — Premise4.0 and 5.0 in 2026: what is actually live.

Industry 4.0 and Industry 5.0 are not two distinct incentives running in parallel. They are two framings of the same technical logic — equipment digitalisation, process data, sustainability — and in 2026 they live inside a single Italian fiscal tool: the Industry 4.0 super-deduction regulated by Italian Law 199/2025. Transition 5.0, the tool that between 2024 and 2025 had a rate dedicated to documented energy saving, has been exhausted since 6 November 2025 (Italian MIMIT directorial decree) and has not been refinanced.

The practical point, for whoever is buying a press brake this year, is that the technical check is done only once: the requirements of Annex IV of Law 199/2025 codify the framework known as “5+2 of 3”, and within that framework live both the 4.0 criteria (interconnection, data, ERP integration) and the 5.0 criteria (adaptive monitoring, digital twin, high-level physical safety). A machine that covers them in standard configuration meets both framings without additional options.

PG press brakes — DCA hydraulic, H.DCA hybrid, E.DCA electric, Roofing, Tandem DCA — are declared 4.0/5.0 ready in standard configuration. In this article we look in detail at what that means: the seven technical requirements, how they are covered by the PG supply chain, and what changes with the Italian MIMIT implementing decree of 4 May 2026. For the full fiscal picture — rates, worked example, cumulation with Sabatini, ZES, ISI INAIL — see the dedicated article on the 2026 super-deduction for press brakes and our 2026 incentives guide.

02 — From 4.0 to 5.0What changed in the 2024-2026 transition.

Industry 4.0 is the name under which since 2017 Italy organised the framework of incentives for the digitalisation of capital goods, on the basis of Annexes A and B of Law 232/2016. The logic is that of the interconnected machine, with process data available and ERP integration.

Industry 5.0 is a wider framing launched by the European Commission in January 2021. It adds three directions: human-centric (technology serving the worker), sustainable (energy efficiency, circular economy), resilient (adaptation to supply chain crises). In Italy 5.0 materialised with DL 19/2024 (Transition 5.0), tied to a documented energy saving of at least 3% of site or 5% of process. The tool was exhausted in November 2025, with applications received beyond the residual envelope after the PNRR re-allocation (from 6.3 to 2.5 billion).

From 1 January 2026 the picture re-compacted around the Industry 4.0 super-deduction. The new Annex IV of Law 199/2025 incorporates 5.0-matrix elements — adaptive monitoring of process parameters and digital twin are among the additional characteristics — but does not provide a dedicated rate for 5.0. “5.0 ready” today is a feature of the asset useful for access to ESG-sensitive supply chains (CSRD, EU Taxonomy) and to anticipate the next regulatory cycles, but it does not raise the immediate fiscal uplift.

03 — The technical requirementsThe “5+2 of 3” framework of Annex IV.

Annex IV of Italian Law 199/2025, for Group I (machine tools and processing machines, press brakes included), provides for five mandatory characteristics plus at least two of the three additional characteristics that certify assimilability to a cyber-physical system. Let us look at them one by one, indicating in parallel what a PG press brake fits in standard configuration.

The five mandatory characteristics:

  1. Programmable CNC or PLC control — not open manual or pneumatic command. PG press brakes fit ESA Automation S875W CNC as standard, S630 on the entry range.
  2. Interconnection with remote loading of instructions and part programs, over documented standard protocols (OPC UA, TCP/IP, MTConnect, MQTT, PROFINET). On the ESA CNCs of PG press brakes, OPC UA, TCP/IP and MTConnect are native and configurable at customer commissioning.
  3. Automated integration with logistics, supply system or other machines in the cycle. PG press brakes are prepared for ABB/KUKA/Fanuc robot cell via PROFINET/EtherCAT, and support tandem with synchronisation of two presses in pair.
  4. Simple and intuitive HMI: graphic touch, 2D/3D simulation, tooling database. Across the entire PG range the HMI is an ESA 15″ or 19″ touchscreen.
  5. Full compliance with workplace safety, health and hygiene standards: CE marking under EN 12622 (hydraulic) or EN ISO 16092-3 (electric), operator protection Category 4 / SIL 3 (EN ISO 13849-1). PG press brakes fit Lazer Safe IRIS or IRIS Plus as standard — Cat. 4, SIL 3, EN 12622, NR12, ANSI B11.3.

The three additional characteristics (at least 2 of 3):

  • Tele-maintenance, tele-diagnosis, remote control. ESA Automation provides native tele-diagnosis via Industrial IoT portal on secure VPN — tickets opened by the PG technical office with access to CNC parameters and hydraulic/electrical diagnostics in real time. On our side the operational tool is the service and tele-diagnosis page.
  • Continuous monitoring of process parameters with sensors and adaptivity to drift. The DCA/H.DCA fit Bosch Rexroth sensors on the hydraulic blocks (oil pressure + temperature) with dynamic compensation of the ram stroke; on the electric E.DCA each axis is controlled by a high-resolution brushless servo motor with integrated encoder.
  • Physical machine / digital model integration (digital twin). PG press brakes expose a parametric digital twin via ESA software + CAD/CAM integrations (Lantek, Radan) for 3D cycle simulation and tooling collision check.

Coverage in summary: 5 of 5 mandatory + 3 of 3 additional in standard configuration. The “at least 2 of 3” framework is amply satisfied without additional options.

04 — Industry 5.0Sustainability, person, resilience on the machine.

Even without a dedicated rate, it is worth building an asset already 5.0 ready: some GSE communications request aggregate consumption data, and EU evolutions (CSRD, Taxonomy, supply chain ESG reporting) will make energy data a prerequisite for access to international supply chains.

On the human-centric level, the press must allow the operator to work with low cognitive load (graphic HMI, visual cycle simulation) and in full physical safety (continuous optical protection, zero risk points). The ESA HMI 2D/3D + Lazer Safe IRIS combination on PG covers both: the hand stays close to the tool without speed loss, the crushing risk is managed by an active laser guard.

On the sustainable level, energy consumption per cycle is the key parameter. The three PG technologies cover different levels:

  • DCA hydraulic: optimised Bosch Rexroth blocks, 22-55 kW motor with progressive start, reference for medium and high thicknesses on structural steel.
  • H.DCA hybrid: motor running only during the actual bend; in positioning and waiting consumption collapses. Significant energy saving on mixed loads.
  • E.DCA electric: high-performance brushless servo motors, zero hydraulic oil, reduced energy consumption compared to hydraulic of equal capacity, contained noise. The choice most aligned with the sustainable 5.0 framing.

On the resilient level, what counts is a documented and reliable component supply chain. The PG supply chain is entirely European (mechanics and assembly Italy, Bosch Rexroth Germany, ESA Automation Italy/Austria, Lazer Safe of the Halma UK group), press built in Mariano Comense (Como). To navigate between DCA, H.DCA and E.DCA based on the work mix, the article how to choose a press brake in 2026 goes into detail.

05 — MIMIT implementing decreeWhat changes from 4 May 2026.

The Italian MIMIT implementing decree signed by Minister Adolfo Urso on 4 May 2026 defines the operational modalities of the super-deduction. The main change compared to the old 4.0 Credit concerns technical verification: sworn technical appraisal becomes mandatory for any amount. The self-certification previously admitted below €300,000 has been eliminated.

The appraisal, issued by an engineer or industrial expert registered in the professional roll, must attest four points:

  • possession of the five mandatory requirements of Annex IV (CNC, interconnection, integration, HMI, safety);
  • possession of at least two of the three additional characteristics (tele-diagnosis, adaptive monitoring, digital twin);
  • actual validated interconnection to the customer’s ERP system — technical preparation is not enough, operational data exchange must be demonstrated;
  • correspondence between declared and installed (machine serial, hardware configuration, software version).

An accounting certification of the actual cost incurred is also required, issued by a statutory auditor. It is the combination of these two figures — technical appraiser and accounting auditor — that allows the company to correctly transmit the GSE communications and keep the supporting documentation in case of future fiscal audit.

The critical point, on the press brake manufacturer’s side, is validated interconnection. PG provides the appraiser with the necessary technical documentation — exposed OPC UA protocols, factory network schema, log of data exchange with the customer’s ERP — to facilitate the attestation. The verification occurs at customer commissioning and does not require additional options compared to the standard configuration.

06 — GSE communicationsThe five periodic transmissions.

The company that activates the super-deduction must transmit to GSE, via dedicated telematic platform, five communications distributed over time:

  1. Ex-ante communication — project data and confirmation of paid down payment equal to 20% of the cost. To be sent before the investment, to “reserve” the year’s rate.
  2. Annual communication — by 20 January of each year, with final report for the previous year and forecast for the current year.
  3. Completion communication — within 30 days of successful installation, commissioning and validated interconnection.
  4. Intermediate communication 1 — design/order phase, according to timing fixed by the directorial decree.
  5. Intermediate communication 2 — delivery/installation phase.

The five communications serve fiscal budget monitoring and MIMIT statistics, not a click-day type booking. There is no resource limit on exhaustion: all companies meeting the technical requirements of Annex IV and the fiscal ones (investment timing, appraisal, accounting certification) are entitled to the uplift. It is a significant difference compared to Transition 5.0 (exhausted by excess applications), ZES Unica (with preventive communication by 30 May annually) and the ISI INAIL Call (by ranking).

By mid-May 2026 the implementing decree has been signed but still missing are the Court of Auditors endorsement, the directorial decree with operational forms and the publication in the Official Journal. The telematic procedures are opening on the GSE platform; the first transmissions are expected by summer 2026. The operational advice, for whoever is planning an order in these weeks, is to already have ready the press technical documentation (configuration, serial, exposed interconnection protocols) so that, upon platform reopening, the ex-ante communication is immediate.

07 — PG supply chainMade in Italy, compliant in standard configuration.

Let us summarise how the PG technical supply chain covers Annex IV without additional options:

  • ESA Automation S875W CNC (S630 entry range) → req. 1, req. 2 (OPC UA / TCP/IP / MTConnect), req. 4 (HMI), additional a (ESA portal tele-diagnosis), additional c (digital twin).
  • Bosch Rexroth hydraulic system → req. 1 (valve safety PLC), additional b (oil pressure/temperature sensors, adaptivity).
  • High-performance brushless servo motors on the E.DCA electric → req. 1 + additional b (adaptive monitoring per axis).
  • Lazer Safe IRIS / IRIS Plus operator protection integrated via SmartLink → req. 5 (Cat. 4 + SIL 3 + EN 12622).
  • Cell/robot preparation via PROFINET/EtherCAT → req. 3 (logistics integration).

All DCA hydraulic press brakes, H.DCA hybrid, E.DCA electric, Roofing and Tandem DCA are declared 4.0/5.0 ready in standard configuration. DS shears, due to the nature of pure cutting, do not fully meet the technical perimeter of Group I: they remain eligible for ordinary Sabatini, ZES Unica and the ISI INAIL Call, but they are outside the super-deduction and Sabatini 4.0.

To set the starting technical configuration the press brake configurator builds the machine around your work; for the fiscal numbers the article on the 2026 super-deduction goes into detail. For a direct estimate or to speak with the PG technical office about the appraisal verification, write to us via the contact page.

Information updated May 2026. The Italian MIMIT implementing decree of 4 May 2026, at the time of publication of this article, is in the process of completion (Court of Auditors endorsement, directorial decree, Official Journal publication). Operational modalities of the GSE communications are opening. For the specific fiscal practice of your investment and for the sworn technical appraisal, contact your accountant and a registered expert. Our incentives pillar page keeps the summary updated.

From technical configuration to the 4.0 appraisal.

All PG press brakes are 4.0/5.0 ready in standard configuration. To start, the configurator builds the machine around your work; our technical office provides the appraiser with the validated interconnection documentation. For a direct estimate, write to us via contact.

08 — FAQRecurring questions on 4.0/5.0.

Are PG press brakes Industry 4.0 ready as standard or is an option needed?

All PG press brakes — DCA hydraulic, H.DCA hybrid, E.DCA electric, Roofing, Tandem DCA — are designed in standard configuration to meet the “5+2 of 3” framework of Annex IV of Italian Law 199/2025. No additional options are needed: ESA CNC with OPC UA interconnection, tele-diagnosis, Bosch Rexroth adaptive monitoring, Lazer Safe Category 4 and SIL 3 operator protection are standard. A sworn technical appraisal at commissioning and validated interconnection to the customer ERP remain required by Italian law.

What is the difference between Industry 4.0 and Industry 5.0 for a press brake?

Industry 4.0 puts at the centre the digitalisation of the asset (control, interconnection, process data, ERP integration). Industry 5.0 adds three complementary directions: human-centric (person-centred), sustainable (monitored energy consumption) and resilient (reliable supply chain, job adaptability). In 2026 there is no dedicated Italian incentive rate for 5.0 — Transition 5.0 was exhausted in November 2025. The 5.0 logic today lives as a technical requirement inside the standard 4.0 super-deduction, and as a differential element for ESG-sensitive markets.

What exactly is needed for 4.0 certification after the Italian MIMIT decree of 4 May 2026?

The MIMIT implementing decree signed on 4 May 2026 requires, for any investment amount, a sworn technical appraisal issued by an engineer or industrial expert registered in the professional roll. The appraisal must attest possession of the five mandatory requirements of Annex IV, of at least two of the three additional characteristics, and actual validated interconnection to the customer ERP system. Self-certification previously admitted below €300,000 has been eliminated. An accounting certification of actual cost incurred issued by a statutory auditor is also required.

What does validated interconnection mean and why is it critical for the super-deduction?

Validated interconnection is the demonstration that the press actually exchanges data with the company ERP system through a documented standard protocol — technical preparation alone is not enough. The appraiser must verify in the field, at commissioning, the bidirectional exchange: reception of the part program from the network and sending of production data to the system. Without this documented validation the investment fails the 4.0 requirements even if the machine is technically capable. PG provides the appraiser with technical documentation (OPC UA protocols, exchange logs, network schema) to facilitate attestation.

Do DS shears meet the Industry 4.0 technical requirements?

No, due to the nature of pure cutting, guillotine shears do not fully meet the requirements of Group I of Annex IV — in particular they typically lack adaptive process monitoring and digital twin integration. They are therefore not super-depreciable nor do they access Sabatini 4.0. They remain however eligible for ordinary Sabatini at the conventional rate of 2.75%, ZES Unica tax credit in the ten admitted Italian regions, and the ISI INAIL Call — Axis 1 for the replacement of dated machines with new machines fitted with compliant safety systems.

Do I need to add options to the PG press brake to access the super-deduction?

No. In standard configuration PG press brakes already cover the five mandatory requirements (ESA CNC, OPC UA interconnection, PROFINET cell/robot preparation, graphic touch HMI, Lazer Safe Cat. 4 and SIL 3 safety) and all three additional characteristics (ESA tele-diagnosis, Bosch Rexroth adaptive monitoring, digital twin simulation). Required, however, are the sworn technical appraisal, the accounting certification and the validated interconnection to the customer ERP — fulfilments that concern the beneficiary company side, not the technical configuration of the machine.