INVOICING
& TAX
INCENTIVES
Buying professional drones from DroneBase means accessing concrete fiscal tools that significantly reduce the effective cost of the investment. In 2026, Iper Ammortamento, Nuova Sabatini and PA incentives are all active — and stackable. Available to companies operating in Italy.
DRONEBASE
BILLING DETAILS
All the information needed for invoicing, bank transfer and PA purchases. Enter these details directly at checkout.
DroneBase S.R.L.
Enter these details in the billing section at checkout. For invoices on already completed orders or specific requests (split payment, CIG, PA orders) please contact us directly.
For payments by bank transfer, always quote the order number in the payment reference. The order is processed upon receipt of funds.
Enter your VAT number, company name and SDI code (or certified email PEC) in the "Billing details" section at checkout. The invoice is issued within the legal timeframe and transmitted via the Italian Interchange System (SDI).
Italian public bodies are subject to the split payment regime (Art. 17-ter DPR 633/72): VAT is paid directly by the body to the tax authority. Please provide the IPA Unique Office Code and any CIG tender code at the time of order.
Available on MePa · Simplified PA PurchasingIPER
AMMORTAMENTO
The super tax deduction reintroduced by the 2026 Italian Budget Law for technologically advanced capital assets — available to companies operating in Italy.
What it is
The 2026 Italian Budget Law reintroduced Iper Ammortamento as a super tax deduction for technologically advanced capital assets (Industry 4.0 Transition Plan). Unlike a tax credit, it directly reduces the IRES/IRPEF taxable base: the higher your tax rate, the greater the real saving. Interconnected enterprise UAS drones qualify as eligible assets as intelligent monitoring, control and data collection systems.
UAS Drones — Eligible assets if Industry 4.0 connected
Key Requirement — Industry 4.0 Connectivity
The asset must be interconnected with company information systems (ERP, management software, data platform) to qualify as an Industry 4.0 asset. DJI Enterprise drones with DJI FlightHub 2, DJI Terra or third-party platforms meet this requirement. DroneBase can support you with the required technical documentation.
NUOVA
SABATINI
Non-repayable grant covering loan interest, provided by the Italian MIMIT ministry. Refinanced and active until 2029. Italian D.L. 69/2013 and subsequent extensions.
What it is
Nuova Sabatini is a non-repayable grant covering loan interest, provided by the Italian MIMIT ministry on bank loans or leasing for the purchase of machinery, equipment and technology, including Industry 4.0 assets. Refinanced and extended to 2029. Unlike Iper Ammortamento, it acts on the cost of financing: it reduces the interest rate, making it effectively near zero.
Active & Refinanced — Operative Until 2029
Immediate Financial Leverage — Almost Always Applicable
STACKABLE:
MAXIMISE
YOUR RECOVERY
The two tools operate on completely different levels and add up without interfering. You can apply both to the same purchase.
Example on a DJI Matrice 4T at €20,000: with Iper Ammortamento (IRES rate 24%) you obtain an additional deduction of ~€8,640. Adding the Sabatini you can further reduce the effective cost to a total saving of €10,000–12,000. Would you like a simulation on your order? Contact us.
Sabatini = Easy access · Iper Ammortamento = Maximum tax saving
