In recent years, super depreciation has established itself as one of the most attractive tax incentives for Italian companies investing in new capital goods. Today, this opportunity is even more relevant because the incentive also applies to the purchase of machinery from non-EU countries, provided that all regulatory requirements are met.

For manufacturing, printing, and industrial companies, this means access to advanced technologies at more competitive costs, without giving up significant tax benefits.

What is Super Depreciation

Super depreciation is a tax incentive that allows companies to increase the fiscally recognized value of a capital good for the purposes of calculating depreciation and deductible quotas.

In practical terms, the company can deduct more than the actual purchase cost, reducing the tax burden and improving the return on investment.

This measure is part of the Industry 4.0 / Transition 4.0 framework and applies to high-tech assets that are interconnected and capable of improving production processes.

The Key Update: Extra-EU Machinery Is Eligible

One of the most common questions concerns the origin of the machinery. Today, one point is absolutely clear:

Super depreciation is not limited to machines manufactured in Italy or within the European Union.

Companies can benefit from the incentive even when purchasing machinery from non-EU suppliers (for example from Asia, the United States, or other international markets), provided that:

• the asset is new;
• it complies with the technical requirements defined by Industry 4.0 regulations;
• it is equipped with interconnection features with the company’s IT systems;
• it is properly certified and technically assessed.

Geographical origin is therefore not a limitation; technical and documentary compliance is what truly matters.

Which Machines Can Qualify for Super Depreciation

A wide range of advanced capital goods can fall under this incentive, including:

• industrial printing presses;
• automated production lines;
• CNC machinery;
• advanced finishing and post-printing systems;
• production systems integrated with management and control software.

In the printing and graphic arts sector, many next-generation machines, including those sourced from non-EU markets, fully meet the required criteria.

The Importance of Technical Certification

To access super depreciation, a certified technical report is required (or a declaration by the legal representative for investments below the applicable thresholds). This documentation must certify:

• the technical characteristics of the asset;
• its inclusion in the categories defined by the regulation;
• its effective interconnection with company systems.

Proper handling of this phase is essential to avoid future disputes or challenges.

Why Consider Extra-EU Machinery

Opening the incentive to non-EU machinery offers tangible advantages:

• more competitive purchase prices;
• access to innovative technologies not always available on the European market;
• greater flexibility in supplier selection;
• the combined benefit of tax savings and reduced investment costs.

In many cases, the overall advantage makes the investment extremely attractive.

Conclusion

Super depreciation remains a strategic lever for Italian companies aiming to grow, innovate, and stay competitive.

The fact that the incentive also applies to extra-EU machinery significantly expands investment opportunities, especially for high-tech sectors such as printing and manufacturing.

Relying on experienced partners for machine selection, compliance verification, and documentation management is the best way to turn a tax incentive into a real economic advantage.

If you would like to explore concrete solutions for your company, the BBS EDB team is at your disposal.