The appraisal is mandatory if the cost of the goods exceeds 300,000 euros (300,000).
The legal representative of the company draws up a document that certifies the implementation complies with the industry 4.0 requirements, taking direct responsibility for it if an inspection detects anomalies in the declared goods.
However, our advice is to rely on an expert registered in the register of industrial experts or engineers who has skills in the field of industry 4.0 and who responds if there is any discrepancy between the declaration and the asset that must receive tax breaks for industry 4.0.
The expertise required by law can be of 3 types:
- Simple: It is a report that contains the information that was collected during the investigation and is drawn up and digitally signed by the technician who carried out the inspection, it is ascertained via PEC or timestamp, the responsibility for this expertise does not fall on the technician but on the legal representative of the company.
- Sworn: The technician who draws up the document assumes responsibility for what is declared, responding criminally in the event that the information reported in the report is not exact.
- Juror: The expert report drawn up and sworn by the technician who carried out the inspection is signed in front of a public official (it is the greatest security for a company that wants to take advantage of the 4.0 facilities).
The certified or sworn appraisal is mandatory for costs exceeding €300,000.
The cost of an appraisal varies according to the cost of the investment and the structure of the asset to be surveyed and drafted in the appraisal. DevIBrain’s consultants will be able to help you in all the bureaucratic parts connected to the 4.0 appraisal.