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Preview of the Implementation Decree of the Transition Plan 5.0: details and news

anticipation of transition decree 5.0 mad

We present a preview of the highly anticipated implementing decree of the Transition 5.0 plan, currently under discussion at the ministries, which includes all the details on how to take advantage of the incentive: from the definitions of the production structure and process involved, to the softening of the exclusions for the DNSH principle , from the definition of the counterfactual scenario to the spending limits for photovoltaic panels and storage systems, up to the new list of entities authorized for certification.

The guidelines and the opening of the GSE platform are also arriving.


Newly established company The first significant definitions concern newly established companies. These can refer to a counterfactual scenario for measuring the energy savings achieved, rather than being based on consumption recorded in the previous year. The definition includes "active companies or companies that have substantially changed the products and services provided less than six months from the start date of the innovation project," thus including not only new companies but also those that have substantially changed products and services from less than six months.

Production structure and affected process The decree provides specific definitions for "production structure" and "affected process". The production structure is defined as: "site consisting of one or more local units or establishments located on the same cadastral parcel or on contiguous parcels aimed at the production of goods or the provision of services having the capacity to carry out the entire production cycle or even part of it or the ability to carry out the complete provision of services or even part of them as long as it has technical, functional and organizational autonomy and constitutes in itself an autonomous cost allocation centre."

The production process is instead defined as: "set of related or interacting activities integrated in the value chain - which include technical procedures, processing phases or the production and/or distribution of services - which use resources (process inputs) transforming them into a specific product and/or service or in an essential part of them (output of the process).”

Important Dates

The Transition 5.0 plan is valid from 1 January 2024 to 31 December 2025. The start date of the innovation project is defined as: "the date of the first legally binding commitment to order the assets subject to investment or any other type of commitment that makes the investment itself is irreversible depending on which condition occurs first.”

For 2024 projects, therefore, the relevant date is that of placing the order, which must be after 1 January 2024. The conclusion of the investments varies depending on the type of asset.

For tangible and intangible capital goods (driving assets), the rules of article 109 of Presidential Decree 917/1986 apply, while for renewables (driving investment), the completion date of the works is relevant.

For training, the driven investment is determined by the date of issue of the final certificate of the result achieved.

The ex post communication must be sent "in any case by 28 February 2026".

Only one practice at a time

One of the main innovations of the decree is that each company can only have one active practice at a time. If the innovation project involves multiple processes, the entire production structure must be considered. A new case can be opened only after the closure of the previous one, which occurs with ex post communication and the OK from the GSE, or with renunciation or forfeiture.

Annual ceiling

The limit of 50 million euros is annual. To allow companies to make the most of the double ceiling for the two-year period, the Ministry of Business and Made in Italy allows practices that end by 30 April 2025 to be considered closed by 31/12/2024, provided that they are concluded by 31/12/2024. /12/2024 a deposit equal to at least 50% of the investment amount has been paid. However, there is still an ongoing discussion between MIMIT and MEF on this point.

DNSH Exclusions

For activities covered by the EU Emissions Trading System (ETS), there are two exclusions. Investments are allowed in those activities that "do not have a direct impact on energy consumption relating to source flows that fall within the CO2 monitoring plan of the business activity." Furthermore, the activities that fall within the monitoring plan are permitted "provided that the direct emissions of greenhouse gases expected upon completion of the innovation project are lower than the emissions verified in the year preceding the start of the same project net of variations of production volumes and external conditions that influence emissions.” However, investments in plants with emission intensity higher than the 80th percentile are not eligible.

For the exclusions relating to the production of special waste, those projects are allowed which "do not lead to an increase in dangerous special waste generated per unit of product" or which "are aimed at industrial sites which do not produce more than 50% by weight of special waste hazardous waste destined for disposal.”

Savings Calculation

Energy savings are calculated by "comparing the estimate of annual energy consumption achievable through overall investments in new tangible and intangible assets referred to in article 6 with the energy consumption recorded in the financial year preceding the start of the innovation project in relation to the production structure or process affected by the investment.” The reduction in energy consumption is calculated with reference to the same good or service rendered, ensuring normalization with respect to production volumes and external conditions that influence energy performance. This normalization occurs through the identification of energy performance indicators characteristic of the production structure or process affected by the investment.

If there is no energy data recorded for direct measurement, the energy consumption relating to the financial year preceding the start of the innovation project is determined through an estimate based on traceable data.

Counterfactual scenario

For newly established companies, which do not have a real reference scenario, a counterfactual scenario is considered. The decree specifies that the company must identify "with respect to each investment in the goods referred to in Article 6 at least three alternative goods available on the market referring to the Member States of the European Union and the European Economic Area in the five years preceding the start date of the innovation project.” The average annual energy consumption of these alternative goods represents the reference for calculating the savings guaranteed by the real investment.

For example, for a process consisting of one machine, if the three alternative machines consume 390, 400 and 410 MWh per year respectively, the average will be 400 MWh. If the chosen system consumes 350 MWh, the saving will be 50 MWh, equal to 125%. If the process involves multiple machines, the savings are calculated for each machine and then overall.


As regards renewables, the eligible expenses include, in addition to photovoltaic modules and storage systems, also auxiliary services and transformers. Specifically, these include:

  • electricity generation groups;
  • plant auxiliary services;
  • the transformers placed upstream of the connection points of the electricity network and the electricity meters functional to the production of electricity;
  • systems for storing the energy produced.

The sizing of the systems is determined considering a maximum expected producibility that does not exceed the energy needs of the production structure by 5%. Furthermore, the assets must be connected to the energy producers' network “within one year from the date of completion of the innovation project.”

Economic limits

The decree establishes the economic limits for the incentive on renewables for self-consumption and on storage systems. For storage systems, the amount recognized is €900 per kWh. For example, a 100 kWh storage system paid 100,000 euros can only be entered for a value of 90,000 euros.

Training 5.0

For training, two lists of permitted activities are defined: one for the green transition and one for the digital transition.

Training projects must last at least 12 hours and include at least one 4-hour training module on:

  • Integration of energy policies aimed at sustainability within the company strategy;
  • Technologies and systems for effective energy management;
  • Technical-economic analyzes for energy consumption, energy efficiency and energy saving;
  • Plant engineering and renewable sources (production and storage of energy from renewable sources).

Furthermore, they must include at least one 4-hour training module on:

  • Digital integration of business processes;
  • Cybersecurity;
  • Business data analytics;
  • Artificial intelligence and machine learning.

Eligible expenses include:

  • costs for accredited trainers
    • subjects accredited to carry out training activities financed by the Region or autonomous Province in which the company has its registered office or operational headquarters
    • universities, public or private, and public research bodies
    • subjects accredited by interprofessional funds according to EC regulation 68/01 of the Commission of 12 January 2001
    • subjects in possession of quality certification based on the Uni En ISO 9001:2000 sector EA 37 standard
    • the Competence Centers
    • the European Digital Innovation Hubs
    • the ITS Academies in the green and digital fields
  • operating costs for trainers and employees;
  • the costs of consultancy services connected to the training project;
  • expenses for personnel participating in the training, including travel, materials and supplies, depreciation of tools and equipment used exclusively for the project, excluding accommodation if not minimally necessary for disabled personnel.

Ex ante communication

If a company does not complete the process to take advantage of the tax credit provided by the Transition 5.0 plan, it can move to the Transition 4.0 plan without repeating the investment start communication (ex ante) already produced for the Transition 5.0 plan. The implementing decree specifies that: “The obligations established by article 1 paragraph 1062 of law 30 December 2020 n. 178 in relation to the invoices and other documents relating to the acquisition of the subsidized goods are considered fulfilled with compliance with the obligations referred to in article 19 paragraph 3 of this decree."


The implementing decree expands the categories of subjects authorized to issue technical certifications. In addition to Energy Management Experts (EGE) and Energy Service Companies (ESCo), conformity assessment bodies accredited under at least one of the following standards are now included:

  • UNI CEI EN ISO/IEC 17029;
  • UNI EN ISO 14065;
  • UNI CEI EN ISO/IEC 17021-1 specifically for the UNI CEI EN ISO 50001:2018 standard;
  • UNI CEI EN ISO/IEC 17024 specifically for the UNI CEI 11339 standard;
  • UNI CEI EN ISO/IEC 17065 specifically for the UNI CEI 11352 standard.

Furthermore, engineers registered in sections A of the professional register with certain degree diplomas are also qualified and must declare that they are not in situations of conflict of interest and that they have not had any criminal convictions. The appraisal for part 4.0 must certify "the technical characteristics of the assets such as to include them in the lists referred to in annexes A and B annexed to law 11 December 2016 n. 232 and their interconnection to the company production management system or to the supply network." The methods include appraisal or certificate of conformity above 300,000 euros, or self-declaration by the legal representative for lower values.


The GSE will take care of the documentary checks and field checks. The implementing decree provides that: "On the basis of a suitable control plan, the GSE carries out documentary checks and on-site checks in relation to each innovation project starting from the transmission of the prior communication."

Therefore, checks can be started right from the booking, for example to verify the calculation of the estimated savings.


The implementing decree of the Transition 5.0 plan introduces details and innovations for the implementation of incentives, with particular attention to the definitions, economic limits and methods of calculating energy savings. The new provisions aim to clarify operational aspects and facilitate access to incentives for businesses, promoting innovation and sustainability in the production sector.