What does Italy's 2027 budget hold for an AI project?
On 28 October Italy's Council of Ministers approved the 2027 budget bill. It is a government proposal. It becomes law only after votes in both chambers of Parliament and publication in the Official Gazette. For companies, the government's press release says that "funding for cloud computing" is also planned. There are no amounts and no rules yet.
At the press conference, Deputy Economy Minister Maurizio Leo also announced a tax credit for software, as PMI.it and Industria Italiana report. The bill is now before the Chamber of Deputies (A.C. 3174-bis): Article 12 proposes a credit of up to 30% of cloud software subscription fees. It is still only a proposal in the budget bill. This may change through amendments; we will update this page.
What do we know, and what is still open?
What is already decided
- The MIMIT Cloud & Cybersecurity Voucher has a published decree and fixed dates for applications. MIMIT is Italy's Ministry of Enterprises.
- Hyper-depreciation, which lets you deduct more than the cost of the digital goods you buy, covers investments made until September 2028. Last year's budget law set it, as the MIMIT page explains.
- The 2027 bill is approved by the government, not by Parliament.
What we don't know
- What the software credit will look like in the final law. The text before the Chamber covers cloud software subscription fees, but the rate and requirements can change through amendments.
- Whether an AI voucher for small companies will arrive. Six business associations ask for a similar measure, called Investo Digitale, as CorCom reports. According to PMI.it, the government has not announced one.
- Whether hyper-depreciation will be extended past that deadline. The government press release does not mention it.
What does the Cloud & Cybersecurity Voucher cover?
The voucher is the most concrete measure, so it is worth a closer look. According to the MIMIT page, it is a grant for small and mid-sized companies and the self-employed. It covers 50% of eligible spending, up to 20,000 euros, on a spending plan of at least 4,000 euros. The fund holds 150 million euros, and part of it is reserved for Southern regions.
The MIMIT decree accepts these costs, if you buy them from suppliers on its list:
- Software subscriptions for accounting, business management or customer relations (CRM), including productivity tools with AI features.
- Basic cloud services, such as storage, backup and databases, and cybersecurity products.
- Setup, monitoring and support, up to 30% of the spending plan.
Left out:
- Staff training. Only the systems used to deliver it count, not the course content.
- A product similar to one you already use, or a version upgrade with no substantial improvement. New automation or AI features count as an improvement.
- Extra licences or seats for the same product.
An office example. An accounting firm moves to a subscription accounting package that reads supplier invoices on its own. If the supplier is on the list and the subscription runs for at least 24 months, that cost can qualify. The voucher counts only the first 24 months of fees.
How do you apply?
- You fill in the application on the MIMIT portal, sign it digitally and get a code.
- From 12:00 on 10 November you submit it with that code. Applications are handled in order of arrival while funds last, and the window stays open until January.
- You need an Italian digital identity (SPID, CIE or CNS), an active certified email (PEC), quotes from the suppliers you chose and a connection of at least 30 Mbps. Each company can file one application.
How do you write an AI project that can be funded?
Our read: an AI project combines different cost items, and each incentive looks at only one. The voucher looks at subscriptions and cloud services. Hyper-depreciation looks at digital goods linked to production. For the software credit we have to wait for the final law.
- Split the cost items. Subscriptions, setup, custom development and training follow different rules.
- Write down where you start. The voucher asks you to declare which cloud and security services you use today and what improvement you expect. For the AI part, add the numbers of the work, such as how many cases a month and how long each one takes.
- Before you sign, ask the supplier whether its product is on the MIMIT list.
- Ask your accountant whether you can combine incentives. This page does not replace that check.
A number like this makes a project readable for whoever approves or funds it. In an office you can measure it on a single invoice or a single case file.
So what do you do now?
- If you need a software subscription or a cloud service in the coming months, check on the MIMIT website that the window is still open, apply and pick a supplier on the list.
- If your project is mostly custom development or training, don't count on the voucher, and wait for the final law.
- If you buy digital goods linked to production, check hyper-depreciation with your accountant while it still applies.
“An incentive covers a cost item, not a whole project. First you write the project with its items and the expected result, then you look at which item can be funded.”
DBrothers — how we set up a project
What else should you know before applying?
Does the voucher cover a custom AI agent?
The decree funds products and services from suppliers on the MIMIT list, in the categories above. Custom development is not among those items. A subscription software with AI features is.
Can a public body apply for the voucher?
The voucher is reserved for small and mid-sized companies and the self-employed, so a town council cannot apply. The budget press release announces no AI measures for public administration.
When is the grant paid?
You request payment in one or two instalments, no earlier than 3 months after the grant is confirmed. For questions on the measure, Invitalia runs a free helpline in Italy, 800 775397.
Before you ask for an incentive, write the project so it can be funded. We can set it up together in a 30-minute call, starting from a task your office repeats every week.
