Italian hyper-depreciation: confirmation due 60 days after approval

MONDAY, 14 SEPTEMBER 2026

La piattaforma del Gse ha aperto la seconda fase il 21 luglio. Il termine non parte da quella data: decorre dall’esito positivo della singola pratica.

The Italian hyper-depreciation confirmation must be sent within sixty days of the positive outcome of the advance notice, and must attest to a deposit of at least 20% of the cost of each asset. For firms that received their outcome in late July, the deadline falls in these weeks.

Italian hyper-depreciation confirmation: where things stand

The New Transition 5.0 Plan procedure runs in successive phases, and the platform of the energy services operator has opened them one at a time.

The first, the advance notice, has been operational since midday on 12 June 2026 on the online platform reachable from the client area of the GSE website. The second, the confirmation notice, has been active since 21 July 2026, following a directive decree of the Ministry of Enterprise and Made in Italy.

It is the step that turns a reservation into a commitment: with the confirmation the company declares it has paid the supplier a deposit and documents the invoices relating to eligible costs.

The deadlines that matter

• Advance notice: platform active since 12 June 2026
• Confirmation notice: active since 21 July 2026
• Time to send the confirmation from notification of a positive outcome: 60 days
• Deposit to be attested: at least 20% of the cost of each eligible asset
• Working days available to the GSE for the outcome of the advance notice: ten, plus another ten for any additions

On counting the sixty days there is a misunderstanding worth clearing up straight away, because it leads to the wrong date. The term does not start on 21 July, the same for everyone: it runs from notification of the positive outcome of the individual application. A company that received its outcome on 28 July has 26 September as its deadline; one that received it in September will have its own, different date.

Why the date matters more than the procedure

So much for the facts. The operational reading, which is a different thing, concerns those buying machinery outside the European Union.

Since the European origin requirement on eligible assets fell away, a plant made in Asia or the United States qualifies just as one made in Germany does. The calendar remains, though: within sixty days of the outcome you must have paid at least 20% and hold the documentation attesting it.

With a non-European supplier this cuts across two habits that often do not coincide. The first is the moment of payment: many contracts set deposits tied to order confirmation or to the start of production, dates that do not align by themselves with an Italian administrative deadline. The second is the form of the document: an invoice or equivalent document referable to the asset is needed, not simply a transfer receipt.

It is worth saying what this does not mean. It does not mean buying outside the EU is harder: it means the sequence has to be decided in advance, not afterwards. Anyone agreeing payment terms already knowing which window the deposit must fall into has no problem at all; anyone agreeing them and then discovering the deadline risks having to bring a payment forward in a hurry, which is the worst way to handle one.

Three checks before signing the order

The first concerns the date of your outcome, not that of the decree. It is written in the GSE notification: the sixty days run from there, and it is worth marking it on a calendar shared with whoever handles purchasing, not only with whoever handles the paperwork.

The second concerns the supplier. Before closing the order it is worth asking explicitly that the deposit be invoiced, with reference to the asset, and agreeing that the document arrive by a date — not "on shipment", which is an event, not a date.

The third concerns the rest of the procedure. The confirmation does not close the matter: the completion notice and the periodic obligations remain, with rules of their own. Treating the confirmation as the finish line is the mistake you discover a year later.

With La Merce, reaching the Italian hyper-depreciation confirmation with the deposit already invoiced by the foreign supplier means deciding payment terms when the order is signed, not during the sixty days in which the deadline is running.

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