Updated edition, 15 October 2026. Features and limits of the new version described in the Rev05 guides.
1 Asset classification, scheme and requirement profile
The version described in the Rev05 guides includes separate A/B and IV/V catalogues, historical schemes and competence dates. The entry confirmed by the professional determines the requirement profile: full 5+2 for relevant assets, or interconnection and entry-specific characteristics for the reduced profile. The app does not impose 5+2 indiscriminately on every tangible or intangible asset. Automatic catalogue mapping needs confirmation and is not a newly approved classification.
2 Keep evidence and professional declarations distinct
Complete drafting describes what the actual evidence documents. Defensible drafting can use explicit declarations of the professional’s personal checks; it must not turn missing information into an invented fact. A missing photograph does not justify an automatic assertion; documents and professional checks must refer precisely to the asset. The in-app confidence indicator is not certification and does not replace evidence.
3 Interconnection, integration and output data
The professional identifies the asset, network, protocols, systems and actual information exchanges. Required evidence follows the selected entry profile; relevant cases use the shared-folder group to document output files and data. An IP address, ping, Wi-Fi connection or empty folder alone does not demonstrate the required interconnection. Operational tests must follow the site’s authorisations and safety procedures.
4 Dates and historical cases
Investment completion, delivery, entry into service, interconnection, verification and site visit are different dates. The professional checks the origin, reliability and confirmation status of each date; an AI proposal is not an original record. Late-interconnection features help reconstruct and describe the historical sequence: they do not guarantee recovery of an incentive, regularisation or removal of time bars.
5 Tax entitlement needs separate checks
Classification, period and technical requirements alone do not establish entitlement, eligible cost, ownership, newness, cumulation, deadlines, resources, communications or retention. Transizione 5.0 needs specific external energy assessments, certifications and procedures. The analytical cost dossier is not implemented; declared amounts need separate reconciliation. Choosing a scheme does not automatically initiate or complete a tax procedure.
6 Drafts, issue and integrity
All outputs remain UNVALIDATED DRAFTS until professional review and the required formalities are actually completed. Pre-issue checks can block generation for gaps or inconsistencies; passing them is not approval. The issue-for-signature command does not sign the document. Logos, hashes and optional timestamps do not establish technical correctness, entitlement or a legally certified date; the available options are non-qualified.
7 Checks before use or delivery
Check the actual asset, identifiers, original records, classification and scheme; link requirements to evidence; complete tests, dates and costs; resolve contradictions and HOLD states; verify legislation, quotations, calculations and translations; review the full PDF/Word and attachments after each edit; retain the approved version, evidence and professional decisions. CE4U S.r.l. and Carlo Tenca do not automatically approve or sign outputs.
8 Updates and sources
This page describes the software on 15 October 2026 and is not advice on a specific investment. The professional must consult the current legislation and implementing acts for the actual scheme. Embedded catalogues have their own verification date; their presence does not establish that no later amendments exist. The English translation is for assistance and needs comparison with the Italian sources.
MIMIT: beni strumentali · MIMIT: Transizione 5.0 · Normattiva · Gazzetta Ufficiale