What is
preferential origin certification

Preferential origin certification for hyper-amortization certifies that the capital goods originate in the EU/EEA, as determined according to the non-preferential rules of origin set out in Article 60 of the Union Customs Code. We organize data, documents, and manufacturer declarations into a dossier of evidence that complies with the implementing decree and the checks entrusted to the GSE.

  • More secure access to hyper-amortization 2026–2028.
  • Reduced risk of tax recoveries and penalties.
  • Organized, traceable documentation ready for any audits.

Eligibility

Who can apply
for preferential origin certification

Companies purchasing custom-made goods of significant value eligible for subsidies

who want to verify the reliability of the declarations of origin issued by suppliers before using them for tax purposes.

Industrial groups with complex supply chains

that prefer a single assessment of the origin of goods for all companies involved in investments.

EPC and system integrator

that build energy self-production plants and need to document the European origin of subsidized supplies.

Importers and distributors of machinery

with non-EU components who want to demonstrate the eligibility of goods for hyper-amortization in 2026–2028 without exposing themselves to disputes over origin.

Manufacturers of capital goods 4.0

who want to issue their customers with accurate EU/EEA declarations of origin supported by independent technical analysis.

Advantages

Advantages

Why choose Investria
for your preferential origin certification

Updated regulations

We apply the 2026 Budget Law (Law 199/2025), the implementing decree, and the ADM guidelines on origin, aligning tax, customs, and technical profiles.

Supply chain analysis

We analyze bills of materials, suppliers, and manufacturing processes to identify the last substantial transformation and correctly attribute the EU/EEA country of origin of the goods.

Ready-to-go inspection files

We prepare complete, reusable technical files, reducing time and risks during GSE document checks and any subsequent tax audits.

We follow a technical and regulatory process that ensures fast turnaround times and complete documentation.

Our method

We follow a technical and
regulatory process that ensures fast turnaround times and
complete documentation.

We start with product data sheets, bills of materials, customs classification, supply contracts, and existing documentation to reconstruct the asset's architecture, supply flows, and facilitation objectives.

We analyze the origin of components, subassemblies, and processes in non-EU countries, reconstructing the production stages relevant for the purposes of non-preferential origin pursuant to Article 60 of the UCC.

We apply the criteria of “wholly obtained” or “last substantial transformation” to verify whether the goods can be considered to be of EU/EEA origin according to EU legislation.

We organize documentary evidence (delivery notes, invoices, supplier declarations, production schedules) into a structured file that consistently demonstrates the EU/EEA origin required for hyper-amortization.

We prepare certificates and manufacturer's declarations in accordance with Article 60 of the CDU, the Ministerial Decree on hyper-amortization, and the Chamber of Commerce's certificate of origin forms.

We assist you in storing and updating your file for the period required by law, supporting you in the event of requests for clarification or inspections by the GSE and the Revenue Agency.