Industry 4.0

What is Industry 4.0?

Industry 4.0 (I4.0) is a term devised by the German government in November 2011 to promote an industrial strategy useful for the development of the computerization of industries, particularly manufacturing, with the aim of achieving a model of “smart factory” (or Smart Factory), efficient and ergonomic.

This development is based on the most advanced and recent technological innovations, such as cyberphysics systems, wireless communication, the Internet of Things (IoT or IIoT), digitization, 3D printing, cloud computing, robotics and advanced sensors.

The IoT or even better the IIoT  (Industrial Internet of Things) promotes interoperability, i.e.

machines, devices, storage systems, sensors and people who connect and communicate with each other in an autonomous way, ensuring, through the contextualization of information, not only adequate transparency and timeliness of data collection, but especially the remote management of manufacturing processes and the management of technical assistance to them.

In this context, systems such as the Manufacturing Execution System (MES) play an extremely important role in the process of digitizing the factory. In fact, the MES is the system that makes possible not only the automatic collection of data, but above all its valorization, allowing to provide managers and management with real-time information on factory performance, useful to define plans for process improvement.

In order to take advantage of the hyper-depreciation and super-depreciation provided for in the Plan for Industry 4.0 included in the 2017 Budget Law, in the case of investments of more than 500,000 Euros, a certificate of conformity issued by an accredited certification body is required.

The 250% hyper depreciation, as we remind you, concerns capital goods, the operation of which is controlled by computerised systems or managed by appropriate sensors and drives, listed in Annex A of Circular Mise no. 4 of 30 March 2017.

The super depreciation of 140%, intangible assets (software, systems and system integration, platforms and applications) related to investments in tangible assets “Industry 4.0”, listed in Annex B.

Attestation of IIP compliance

As required by Article 1, paragraph 11 of Law No. 232 of 11 December 2016, the certificate of conformity issued by IIP as an accredited certification body certifies that the goods:

– have the following technique characteristics defined in Annex A or B including, where required by the standard, the existence of ‘mandatory technical characteristics’;

– have  the characteristics of at least 2 of the 3 ‘additional characteristics’;

and, following successful verification of interconnection, that the asset:

– is interconnected to the company’s production management system or supply network.

Mandatory technical characteristics for capital goods whose operation is controlled by computerized systems or managed by appropriate sensors and drives (goods listed in Annex A)

– control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller);

– interconnection to factory computer systems with remote loading of instructions and/or part programs;

– automated integration with the factory logistic system or with the supply network and/or with other machines of the production cycle;

– simple and intuitive e interface between man and machine;

– compliance with the most recent parameters of safety, health and hygiene at work.

Further features (request for compliance with at least two, necessary to make the goods similar or integrated with cyberphysical systems)

– systems of remote maintenance and/or remote diagnosis and/or remote control;

– continuous monitoring of working conditions and process parameters by means of appropriate sets of sensors and adaptations to process drifts;

– characteristics of integration between physical machine and/or plant with the modelling and/or simulation of one’s own behavior  during the process (cyberphysical system).

Ref. Attachment A

Ref. Attachment B

Time Frame

The hyper depreciation is applied to investments made in the period from 1 January 2017, the date of entry into force of the Budget Law, to 31 December 2017 (or to 30 June 2018 provided that by 31 December 2017 the relative order has been accepted by the seller and at least 20% of the acquisition cost has been paid in advance).

Services offered by IIP (Body Accredited ISO/IEC 17020, ISO/IEC 17021 and ISO/IEC 17065)

IIP has developed a service for companies producing capital goods interested in presenting their products to their customers as goods meeting law requirements and a service of attestation of conformity for companies purchasing goods that intend to take advantage of the facility provided by the MISE.

In particular:

1 issue, as an accredited body, of the attestation of conformity of third-party compliance (required for assets with an investment of more than 500,000 euros)

2 verification of compliance with the requirements of the Budget Law 2017 to take advantage of the 250% hyper depreciation for new capital goods, functional to technological and digital transformation according to the Industry 4.0 model according to Annex A, for the purposes of the declaration of conformity required to the legal representative of the company.

3 verification of compliance with the requirements for access to the super depreciation  at 140% for the purposes of the declaration of conformity required by the company’s legal representative.

4 tailor-made audits, aimed at assessing the conformity of the investment identified.