{"id":39158,"date":"2026-04-14T17:24:08","date_gmt":"2026-04-14T15:24:08","guid":{"rendered":"https:\/\/shop.dronebase.it\/?page_id=39158"},"modified":"2026-04-20T09:43:18","modified_gmt":"2026-04-20T07:43:18","slug":"invoicing","status":"publish","type":"page","link":"https:\/\/shop.dronebase.it\/en\/invoicing\/","title":{"rendered":"Invoicing"},"content":{"rendered":"\n
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<\/div>\n
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\n <\/span>Industry 4.0 Transition Plan \u00b7 Nuova Sabatini \u00b7 PA Purchases \u00b7 2026<\/span>\n

INVOICING
& TAX
INCENTIVES<\/em><\/h1>\n

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 \u2014 and stackable. Available to companies operating in Italy.<\/p>\n

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+180%<\/div>
Iper Ammortamento 2026<\/div><\/div>\n
2029<\/div>
Nuova Sabatini active<\/div><\/div>\n
50\u201360%<\/div>
Stackable recovery<\/div><\/div>\n
PA<\/div>
Split payment \u00b7 MePa<\/div><\/div>\n <\/div>\n
\n Company Details & IBAN<\/a>\n Request Simulation<\/a>\n <\/div>\n <\/div>\n
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Tax & Financial Leverage 2026<\/div>\n
50\u201360%<\/div>\n
estimated drone cost recovery<\/div>\n
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\n Iper Ammortamento (IRES 24%)<\/span>\n ~\u20ac 8,640<\/span>\n <\/div>\n
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\n Nuova Sabatini (near-zero interest)<\/span>\n ~\u20ac 1,800\u20133,000<\/span>\n <\/div>\n
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On a DJI Matrice 4T at \u20ac20,000 \u2014 two separate, stackable tools active in 2026.<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Electronic Invoice<\/div>
SDI for VAT numbers and companies<\/div><\/div>\n <\/div>\n
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PA Purchases<\/div>
Split payment \u00b7 MePa<\/div><\/div>\n <\/div>\n
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Iper Ammortamento<\/div>
+180% up to \u20ac2.5M \u2014 2026<\/div><\/div>\n <\/div>\n
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Nuova Sabatini<\/div>
Refinanced 2025\u20132029<\/div><\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Company Details & Bank Coordinates<\/div>\n

DRONEBASE
BILLING DETAILS<\/h2>\n

All the information needed for invoicing, bank transfer and PA purchases. Enter these details directly at checkout.<\/p>\n <\/div>\n\n

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\n <\/svg>\n <\/div>\n DroneBase S.R.L. \u2014 Billing Details<\/span>\n <\/div>\n <\/div>\n\n
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Company name<\/div>
Invoice recipient<\/div><\/div>\n
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DroneBase S.R.L.<\/strong>
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.<\/p>\n <\/div>\n <\/div>\n\n

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Bank Transfer<\/div>
IBAN coordinates<\/div><\/div>\n
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For payments by bank transfer, always quote the order number in the payment reference<\/strong>. The order is processed upon receipt of funds.<\/p>\n

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Bank Details \u2014 DroneBase S.R.L.<\/div>\n
IT29 Y053 8724 2010 0000 4120 630<\/div>\n
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Account holder<\/div>
DroneBase S.R.L.<\/div><\/div>\n
BIC \/ SWIFT<\/div>
BPMOIT22<\/div><\/div>\n
ABI<\/div>
05387<\/div><\/div>\n
CAB<\/div>
24201<\/div><\/div>\n <\/div>\n <\/div>\n Payment reference: Order No. [Order Number]<\/span>\n <\/div>\n <\/div>\n\n
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Electronic Invoice<\/div>
VAT numbers & Companies<\/div><\/div>\n
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Enter your VAT number, company name and SDI code<\/strong> (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).<\/p>\n <\/div>\n <\/div>\n\n

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Public Administration<\/div>
Split Payment \u00b7 CIG<\/div><\/div>\n
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Italian public bodies are subject to the split payment<\/strong> 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<\/strong> and any CIG<\/strong> tender code at the time of order.<\/p>\n Available on MePa \u00b7 Simplified PA Purchasing<\/span>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n

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Iper Ammortamento 2026 \u2014 Industry 4.0 Transition Plan<\/div>\n

IPER
AMMORTAMENTO<\/h2>\n

The super tax deduction reintroduced by the 2026 Italian Budget Law for technologically advanced capital assets \u2014 available to companies operating in Italy.<\/p>\n\n

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01<\/div>\n
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What it is<\/h4>\n

The 2026 Italian Budget Law reintroduced Iper Ammortamento<\/strong> 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<\/strong>: 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.<\/p>\n
UAS Drones \u2014 Eligible assets if Industry 4.0 connected<\/span>\n <\/div>\n <\/div>\n

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02<\/div>\n
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Key Requirement \u2014 Industry 4.0 Connectivity<\/h4>\n

The asset must be interconnected with company information systems<\/strong> (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.<\/p>\n
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\u26a0 Regulatory note:<\/strong> The final implementing decree is still being finalised (2026). Percentages are derived from the 2026 Italian Budget Law. Please verify with your tax advisor before filing your return.<\/div>\n <\/div>\n <\/div>\n <\/div>\n\n
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The super-deduction applies as a percentage on the cost of the purchased asset, in increasing brackets:<\/div>\n
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+180%<\/div>\n
Up to \u20ac2.5 million<\/div>
Additional deduction on the asset cost<\/div><\/div>\n <\/div>\n
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+100%<\/div>\n
\u20ac2.5M to \u20ac10M<\/div>
On the portion exceeding \u20ac2.5M<\/div><\/div>\n <\/div>\n
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+50%<\/div>\n
\u20ac10M to \u20ac20M<\/div>
On the portion exceeding \u20ac10M<\/div><\/div>\n <\/div>\n <\/div>\n
Example: \u20ac20,000 drone \u2192 deduct \u20ac56,000 from the taxable base (\u00d72.8)<\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Nuova Sabatini \u2014 Interest Contribution<\/div>\n

NUOVA
SABATINI<\/h2>\n

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.<\/p>\n\n

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What it is<\/h4>\n <\/div>\n

Nuova Sabatini is a non-repayable grant covering loan interest<\/strong>, 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<\/strong>. Unlike Iper Ammortamento, it acts on the cost of financing: it reduces the interest rate<\/strong>, making it effectively near zero.<\/p>\n
Active & Refinanced \u2014 Operative Until 2029<\/span>\n <\/div>\n <\/div>\n\n

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Incentive type<\/div>
Interest contribution<\/div>
Non-repayable grant<\/div><\/div>\n
Instrument<\/div>
Loan \/ Leasing<\/div>
Via partnered bank<\/div><\/div>\n
Eligible assets<\/div>
Machinery & Technology<\/div>
Including drones and UAS<\/div><\/div>\n
Sabatini 4.0<\/div>
Enhanced rate<\/div>
Higher contribution for digital assets<\/div><\/div>\n
Validity<\/div>
Until 2029<\/div>
Refinanced funds<\/div><\/div>\n
Complexity<\/div>
Low<\/div>
Simpler than 4.0 process<\/div><\/div>\n <\/div>\n
Immediate Financial Leverage \u2014 Almost Always Applicable<\/span>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Combo: Iper Ammortamento + Nuova Sabatini<\/div>\n

STACKABLE:
MAXIMISE
YOUR RECOVERY<\/h2>\n

The two tools operate on completely different levels and add up without interfering<\/strong>. You can apply both to the same purchase.<\/p>\n\n

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Tool 1<\/div>\n
Iper Ammortamento<\/div>\n Tax leverage<\/span>\n
Reduces the IRES\/IRPEF taxable base. The more tax you pay, the more you save. Direct impact on the fiscal cost of the asset over time.<\/div>\n <\/div>\n
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Tool 2<\/div>\n
Nuova Sabatini<\/div>\n Financial leverage<\/span>\n
Reduces the cost of the loan or leasing. Non-repayable grant on interest: the financing costs you almost nothing.<\/div>\n <\/div>\n\n
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~60%<\/div>\n
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Estimated 50\u201360% recovery on the combined investment<\/div>\n

Example on a DJI Matrice 4T at \u20ac20,000: with Iper Ammortamento (IRES rate 24%) you obtain an additional deduction of ~\u20ac8,640. Adding the Sabatini you can further reduce the effective cost to a total saving of \u20ac10,000\u201312,000. Would you like a simulation on your order? Contact us.<\/p>\n <\/div>\n <\/div>\n\n \n

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Practical Guide<\/div>\n
Which one to use now<\/div>\n
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Nuova Sabatini \u2192<\/strong> applicable almost always, streamlined process, activated independently by a partnered bank. Immediate financial tool to use on any financed or leased order.<\/div>\n <\/div>\n
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Iper Ammortamento \u2192<\/strong> requires documented Industry 4.0 connectivity and a technical appraisal. More powerful tax tool, ideal for companies with a high taxable income purchasing integrated DJI Enterprise systems (Dock, Matrice, software).<\/div>\n <\/div>\n <\/div>\n
\n Sabatini = Easy access \u00b7<\/span> Iper Ammortamento = Maximum tax saving<\/span>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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Industry 4.0 technical documentation \u2014 DroneBase supports you<\/div>\n
To access Iper Ammortamento, the asset must be accompanied by a declaration by the legal representative or a sworn technical appraisal<\/strong> certifying compliance with Industry 4.0 requirements (interconnection, remote control, data collection). DroneBase can provide the technical product documentation to support your application. Contact us before purchasing.<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n
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Would you like a simulation for your investment?<\/div>\n
We calculate together the impact of Iper Ammortamento and Nuova Sabatini on your specific order.<\/div>\n
Mon\u2013Fri 9:00\u201318:00 \u00b7 +39 0541 179 0411<\/div>\n <\/div>\n Request Simulation<\/a>\n <\/div>\n <\/div>\n<\/section>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Industry 4.0 Transition Plan \u00b7 Nuova Sabatini \u00b7 PA Purchases \u00b7 2026 INVOICING& TAXINCENTIVES Buying professional drones from DroneBase means accessing concrete fiscal tools that significantly reduce the effective cost<\/p>\n","protected":false},"author":748,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-39158","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nInvoicing - DroneBase | Droni Professionali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/shop.dronebase.it\/en\/invoicing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Invoicing\" \/>\n<meta property=\"og:description\" content=\"Industry 4.0 Transition Plan \u00b7 Nuova Sabatini \u00b7 PA Purchases \u00b7 2026 INVOICING& TAXINCENTIVES Buying professional drones from DroneBase means accessing concrete fiscal tools that significantly reduce the effective cost\" \/>\n<meta property=\"og:url\" content=\"https:\/\/shop.dronebase.it\/en\/invoicing\/\" \/>\n<meta property=\"og:site_name\" content=\"DroneBase | Droni Professionali\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-20T07:43:18+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/shop.dronebase.it\\\/en\\\/invoicing\\\/\",\"url\":\"https:\\\/\\\/shop.dronebase.it\\\/en\\\/invoicing\\\/\",\"name\":\"Invoicing - 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