All about the ZES tax credit: deadlines, requirements and novelties The companies that invest in the South between January and November 2025 can access Zes credit, following specific methods of communication, documentation and tax compensation via F24 model.

From Monday 31 March the time window has officially opened to access the TAX CREDIT ZES 2025an important tax concession intended for companies that invest in capital goods in Special economic areas of the South. Applications must be submitted to the Revenue Agency by 30 May 2025 and concern investments made between 1 January and 15 November 2025.

The incentive aims to support the development of production structures in the regions of southern Italy, offering a concrete opportunity to strengthen the economic fabric of the territory through the innovation and the expansion of industrial activities. The sending of the application, the management of supplementary communication and the use of credit require attention to a series of very specific requirements and deadlines, defined by the legislation and the implementing measures already published.

How exactly does the access mechanism work? Who can benefit from it? And what are the steps to follow so as not to lose the facility?

Let’s find out together in the following paragraphs.

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Where the ZES 2025 credit is applied: territories and regulatory references

The ZES 2025 tax credit is aimed at companies that make investments within the Special economic area for the Southa macro-area that includes the assisted areas of different Italian regions. In particular, these are:

• Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicilyadmitted to derogation referred to in article 107, paragraph 3, letter a) of Treated on the functioning of the European Union (tfue);
• Abruzzolimited to the admissible areas according to the derogation of article 107, paragraph 3, letter c) of the tfue.

These areas have been identified on the basis of Aid paper for regional purpose 2022-2027approved by the European Commission. The credit applies to direct investments to the acquisition of New capital goods intended for existing or new production structures in the aforementioned areas.

The measure was also extended for the current year thanks to the Budget law 2025which confirmed the validity of the instrument starting from 1 January 2025.

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Who can access Zes credit and what are the eligible investments

They can benefit from the zero tax credit all the companies active in the regions admitted to the measureregardless of their legal form, dimension or economic sector, provided they make investments in new capital goods intended for production structures located in the ZES territories. The measure is applied to both existing structures both a New plants.

The Facilitable investments they include:

• Machineryplants and various equipment;
• Instrumental propertieslimited to the purchase or construction of new buildings intended for production activities;
• Other tangible goods new, strictly functional to business activities.

Investments are also included multi -year started in 2024provided they end After 31 December 2024as well as Acconti paid and invoiced before 1 January 2025provided they are referring to the expenses incurred From 1 January 2025 onwards. The Acconti, however, must have been made not before 20 September 2023date of entry into force of the Decree-law n. 124/2023which established the facility.

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How and when to submit the application for the ZES 2025 credit

The companies concerned must send the communication relating to investments made between the January 1st and November 15, 2025 through the electronic channels of theRevenue Agency. The useful period for sending goes from March 31, 2025 to 30 May 2025.

The communication must be submitted exclusively onlineusing:

• the official model available on the Agency website;
• the dedicated software “Single Zes 2025“, Designed to facilitate compilation and sending.

The transmission can be made directly by the company or through a enabled intermediary. At the end of the procedure, the system releases one electronic receipt which certifies the taking charge of the communication. In case of errors in the data transmittedthe communication will come discardedwith notification of the negative outcome.

In the same time span, companies can substitute the communication already sent or renounce totally to the benefit, by sending a specific communication of renunciation.

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Supplementary communication and documentation: attention to the terms

To maintain the right to the ZES 2025 tax credit, companies will have to send a supplementary communication between the November 18 and December 2, 2025. This step is obligatoryunder penalty of decline from the benefit.

The supplementary communication serves to certify that the investments declared in the first phase were actually made by November 15, 2025. It is essential that the declared data coincide with those indicated in the original communication: The amount of investments cannot exceed what has already been declared.

Within this communication, companies will have to attach:

• The extremes of electronic invoices relating to investments;
• The details of the certification issued by the legal auditor or by a qualified person, who certifies the actual support of the facilitated expenses and their correspondence with corporate accounting.

This phase is crucial to consolidate the right to the facility and demonstrate the transparency and traceability investments made.

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How to use credit: compensation and controls

Once the communication and validation procedure is completed, the TAX CREDIT ZES 2025 it may be used exclusively in compensation via model F24as already expected for 2024. This means that companies will be able to break down other tax debts (such as VAT, IRAP, INPS, etc.) using the amount of the recognized credit.

It is important to know that the F24 model will have to be transmitted exclusively electronicallyusing the services of the Revenue Agency (Entratel or Fisconline). Any other channel of sending will involve the automatic rejection of the payment.

In addition, the system will check on thecredit amount used: if the latter turns out higher than what actually availablethe F24 model will come discarded. The negative outcome of the operation will be communicated to the transmitting person through an official receipt.

Accurate accounting management and respect for Technical procedures They are therefore fundamental elements to benefit from the impact without hitches.