SEARCHING FOR INFO≈ 3 h a day per worker · Coveo 2025·WORK ABOUT WORK58% of the time · Asana, Anatomy of Work 2023·ITALIAN FIRMS · AI USE16.4% (≥ 10 staff) · Istat 2025·AI PROJECTS · SMB vs LARGE8% vs 71% · PoliMi Observatory 2025·AI ACT ART. 50 · IN FORCE2 Aug 2026 · EU 2024/1689·GARANTE FINE · CAREGGI€80,000 · Provv. 474/2025·AI ACT ART. 50 · FINEup to €15M or 3% turnover · art. 99·ITALIAN AI MARKET 2025€1.8bn · +50% · PoliMi Observatory·SEARCHING FOR INFO≈ 3 h a day per worker · Coveo 2025·WORK ABOUT WORK58% of the time · Asana, Anatomy of Work 2023·ITALIAN FIRMS · AI USE16.4% (≥ 10 staff) · Istat 2025·AI PROJECTS · SMB vs LARGE8% vs 71% · PoliMi Observatory 2025·AI ACT ART. 50 · IN FORCE2 Aug 2026 · EU 2024/1689·GARANTE FINE · CAREGGI€80,000 · Provv. 474/2025·AI ACT ART. 50 · FINEup to €15M or 3% turnover · art. 99·ITALIAN AI MARKET 2025€1.8bn · +50% · PoliMi Observatory·SEARCHING FOR INFO≈ 3 h a day per worker · Coveo 2025·WORK ABOUT WORK58% of the time · Asana, Anatomy of Work 2023·ITALIAN FIRMS · AI USE16.4% (≥ 10 staff) · Istat 2025·AI PROJECTS · SMB vs LARGE8% vs 71% · PoliMi Observatory 2025·AI ACT ART. 50 · IN FORCE2 Aug 2026 · EU 2024/1689·GARANTE FINE · CAREGGI€80,000 · Provv. 474/2025·AI ACT ART. 50 · FINEup to €15M or 3% turnover · art. 99·ITALIAN AI MARKET 2025€1.8bn · +50% · PoliMi Observatory·
LemniaBUSINESS
IT·ENRequest a pilot
OPERATIONAL MIND · LEMNIA BUSINESS

01Remembers.02Searches.03Decides.

Lemnia Business builds, on your company's own servers, an operational mind that links the documents, communications and business data of its whole history. It answers everyday questions citing every source line, in Italian, at assistant speed.

Request a pilotDownload the technical dossier
FIG. 01 · OPERATIONAL DISPERSION · ITALY 2026
≈ 3 h / day

The hours an employee spends each working day searching for information across company systems. Over a working year they add up to several weeks taken from qualified activity.

Source · Coveo · Employee Experience Relevance Report 2025
§ 01THE FIVE FOUNDATIONS
LEMNIA IN FIVE POINTS
§ 01

A company operational mind

One base indexes the company's documents, communications, orders and processes into a single queryable knowledge graph, so that what the company knows no longer stays scattered across separate tools.

§ 02

Unified search

A single query, formulated in working Italian, crosses orders, invoices, email, WhatsApp messages, tickets, calendar and document archives.

§ 03

Customer dossier, one view

The per-customer dossier is one of the projections of the operational mind: the customer's full history, continuously updated and cited on every request.

§ 04

Voice on the customer

A question asked from the phone receives a cited answer in about two seconds; the audio and the models stay on the device.

§ 05

Reports and drafts

Management reports and operational drafts compiled from company data, where every figure stays traceable to the source document and every export to the reviewer's signature.

§ 02BEFORE · AFTER
TWO STATES OF THE SAME INFORMATION ASSET
BEFORE · TODAYNO LINK
WCGMPECXLSWAZENZENGMWAXLSGMWACALWAGMDRCALDRPECWADRXLSPECCALPECGMWCXLSWCZENDRWC
Data fragments scattered across dozens of business tools.GMWAPECWCZENXLSCALDR

Dozens of tools, one missing memory.

Each tool holds its own slice of the truth: the ERP, the e-commerce, the mail, the calendar, the document archives. None reconstructs the whole story. When it has to be rebuilt for a customer, a supplier or a case, several records are opened in sequence and the question ends up going back to whoever was there.

AFTER · WITH LEMNIABIANCHI SRL
EXAMPLE · CUSTOMER RECORD
Bianchi Srl has been a customer since 2019, with a framework contract signed in September.[1] The last order is from 12 March, invoiced €4,280 and shipped on schedule.[2] On 18 March Mario Bianchi wrote on WhatsApp asking for a retention discount.[3] The ticket open on order 042 is still with the sales rep.[4] The bank transfer was confirmed on 4 May.[5] A sales visit is in the calendar for 22 May.[6]
SOURCES
[1]
Drive · Customers/Bianchi
Framework contract · 09/2019
[2]
PEC · Invoices
Invoice no. 042 · 12/03/2026 · €4,280
[3]
WhatsApp Business
Mario Bianchi · 18/03/2026
[4]
Zendesk · ticket
#1842 · with sales rep
[5]
ERP · payments
SEPA transfer · 04/05/2026
[6]
Google Calendar
Bianchi visit · 22/05/2026
Local memory · verified citations · zero outbound traffic

One operational mind, cited line by line.

Lemnia reads the company's business systems and reconstructs the operational mind on the internal servers. The customer record is one of the views onto that base: every piece of information stays anchored to a source line, be it a contract, an invoice, an email or a ticket, and remains consultable at any time.

§ 03GRAPH · LIVING COMPANY MEMORY
ANATOMY OF THE KNOWLEDGE GRAPH

The company's operational mind, represented as a graph.
A knowledge graph that grows with the company, hosted on its own servers and accessible only to those who work there.

At the centre is Lemnia's operational mind: the point where every document, conversation, person and event in the company becomes a queryable trace. The traces resolve to four families, namely documents, communications, people and events, connected by relations that are proven and not inferred.

The graph is a deterministic operational ontology, built from the company's data, and it updates continuously: every new email, every order and every modified document enters it within minutes. The customer record is one of the possible projections; the same base also answers questions on suppliers, cases, projects and deadlines, walking the relations across multiple hops with every step of the reasoning visible and cited.

NODES
30k – 80k
documents, people, products, cases
EDGES
150k – 400k
proven relations, not inferred
FAMILIES
4
documents, communications, people, events
QUERY LATENCY
< 300 ms p95
deterministic hybrid search, local

Ranges observed on a typical SMB, with 50 employees, 5 years of operational data and 25 connected sources. The single installation varies with document density and time horizon.

OPERATIONAL MIND · MARCHESI SUPPLIER PROJECTION
ROOTPROJECTIONRELATION
ARCHIVESSTORESKNOWSREMEMBERSISSUED BYSIGNSSENT BYATTENDSCITED INENTERS INTOMARCHESI S.R.L.ACME LOGISTICSDDT 902FRAMEWORK CONTRACT 2024EMAIL 14/10ALIGNMENT 6/11DOCUMENTSCOMMUNICATIONSPEOPLEEVENTSOperational MindLemnia · company ontology
LIVING MEMORY · UPDATE IN PROGRESSEmail from Marchesi S.r.l. linked to the supplierWooCommerce order #2048 linked to the customerInvoice no. 247 linked to order and deadlineZendesk ticket #1842 linked to the customer
§ 04DEMONSTRATION
THREE QUERIES · THREE KINDS OF DECISION
CUSTOMER BIANCHI · CURRENT YEAR
RAW FRAGMENTS
Email · 12 Feb 2026
E-247
Invoice · no. 247 · 14 Feb 2026
F-247
Calendar · 14 Mar 2026
CAL-114
Zendesk ticket · #1842 · 3 Oct 2026
T-1842
WhatsApp · 3 Oct 2026 · 15:42
WA-201
DDT · no. 891 · 28 Nov 2026
DDT-891
The source traces, before the query composes them.
QUERY
What happened with customer Bianchi this year?
INTENT · CUSTOMER-RECORD · PERIOD 2026 · 6 PRIMITIVES
EVIDENCE
Email · 12 Feb 2026E-247

Good morning Mr Bianchi, we confirm order no. 247 for the March supply. Payment 30 days from invoice date.

Invoice · no. 247 · 14 Feb 2026F-247

Supply of materials for a technical studio, total €4,820 + VAT, due 16 March 2026.

Calendar · 14 Mar 2026CAL-114

Site inspection · Ms Bianchi present · signing of the partial-delivery DDT.

Zendesk ticket · #1842 · 3 Oct 2026T-1842

Support request on the partial delivery of order 247, resolved in four hours.

WhatsApp · 3 Oct 2026 · 15:42WA-201

Thanks, received. We'll be in touch in November for the next supply.

DDT · no. 891 · 28 Nov 2026DDT-891

Delivery note no. 891, delivery of the November supply materials, received and signed.

CITED ANSWER

In 2026 customer Bianchi received two supplies, on 12 February and 28 November , both delivered and signed. The first invoice was paid on time . A site inspection is recorded on 14 March , together with a single support ticket resolved in four hours . The last contact is from 3 October via WhatsApp : Ms Bianchi confirmed availability to reconnect in November.

6 VERIFIED CITATIONS · 1.2 s · LOCAL EXECUTION · ZERO OUTBOUND TRAFFIC
Illustrative example. In production the same panel runs on the company's real data, and the customer record remains one of the views onto the operational mind.
§ 05DEADLINES AND LIABILITY
THE DATES THAT BIND · THE RULING THAT WARNS
PART A · THE FOUR DEADLINES

Distinct obligations, one technical perimeter.

E-invoicing format, AI Act transparency, NIS2 cybersecurity. Lemnia produces the artefacts the auditor requires: a signed processing register, a per-sector DPIA, an access log, a C2PA manifest and a qualified timestamp on every exported document.

  1. T-01D-0
    15 May 2026
    Italian Revenue Agency provision · E-invoicing

    SDI 1.9.1

    The updated XML format becomes mandatory. Invoices sent in the old format are rejected by the Interchange System. Four changes apply: VAT-group checks, amateur-sports fees, recipient codes and channel accreditation.

    PENALTY

    90-180% of the tax · minimum €500 per omitted invoice

    All VAT numbers under the e-invoicing regime. · Italian Revenue Agency
  2. T-02D-73
    2 Aug 2026
    Reg. EU 2024/1689 · Transparency

    AI Act art. 50

    The transparency obligations enter into force: declaring human-machine interaction, machine-readably marking synthetic content under the de-facto standard of the C2PA manifest, disclosing biometric recognition and labelling deep fakes.

    PENALTY

    Up to €15,000,000 or 3% of worldwide annual turnover (Art. 99, par. 4)

    Providers and deployers of AI systems used in the EU. · European Commission · digital-strategy.ec.europa.eu
  3. T-03D-163
    31 Oct 2026
    D.Lgs. 138/2024 · EU Directive 2022/2555

    NIS2

    The deadline expires to adopt the baseline security measures defined by the ACN in Determination 379907/2025, differentiated for essential and important entities. It covers entities in the 18 sectors exceeding the size thresholds; SMBs outside the perimeter remain involved along the supply chain.

    PENALTY

    Administrative penalties and liability of management bodies

    18 critical sectors and their supply chain, with a cascading effect on SMBs. · Italian National Cybersecurity Agency (ACN)
  4. T-04D-438
    2 Aug 2027
    Reg. EU 2024/1689 · High-risk systems

    AI Act · full application

    The AI Act completes its entry into force: the rules for high-risk AI systems embedded in products already EU-regulated apply, and the transition period for general-purpose AI models placed on the market before 2025 ends.

    PENALTY

    Up to €15,000,000 or 3% of worldwide annual turnover (Art. 99, par. 4)

    Providers and deployers of high-risk AI systems in the EU. · European Commission · EUR-Lex
PART B · COURT OF SYRACUSE · JUDGMENT 338/2026
VERBATIM · NO PARAPHRASE
«L'utilizzazione acritica di strumenti di intelligenza artificiale generativa, senza la doverosa verifica dell'attendibilità degli output mediante consultazione delle fonti primarie, integra gli estremi della colpa grave. (English: the uncritical use of generative AI tools, without the due verification of output reliability through consultation of primary sources, amounts to gross negligence.)»
Court of Syracuse, 2nd civil section, no. 338 of 20 February 2026 · Art. 96 of the Italian Code of Civil Procedure
THE FACTS

A Milan lawyer cited in court four supreme-court precedents that, on verification, had no match in the official databases: texts generated by a generative AI system with no documentary anchor whatsoever.

PENALTY

A total penalty of €30,206, composed of €14,103 in legal costs, €14,103 as an equitable sum under art. 96 par. 3 of the Code of Civil Procedure, and €2,000 to the Fines Fund.

Source · ICT Security Magazine · Iusletter · ECNews

Generative AI models are neither legal nor documentary databases: they produce plausible text, not verified facts. Independent verification of sources remains with the user and, according to Syracuse, its omission amounts to gross negligence.

§ 06OPERATIONAL PRIVACY
WHO SEES WHAT · AND WHY

The operational mind is shared. Permissions stay what they always were.

A single company knowledge base does not imply that everyone sees everything. Lemnia mirrors the permissions of the source systems and isolates each operator's own work, by architectural design, before ranking and before any answer.

01PERMISSION-MIRRORED RETRIEVAL

Nobody sees what they could not already see.

Every document keeps its own ACL, mirrored from the source system. The permission filter is applied at retrieval, before ranking: no result, snippet, citation or dossier sentence reaches a user who would not have access to the source. The role follows that of the ERP, the e-commerce and the mail, and Lemnia does not widen it.

02PERSONAL DECISION GRAPH

The decision journal stays with the operator.

Each operator has a personal decision graph, which records their own decisions and activity locally, cryptographically isolated, in descriptive and never evaluative form. It feeds no score, ranking or task allocation, and no employer or Lemnia console reads it. It is a working tool for whoever uses it, compliant with art. 4 of the Italian Workers' Statute.

03NO WORKER MONITORING

Lemnia describes the data, it does not assess people.

Lemnia Business is a limited-risk AI system: no automated decisions on natural persons, no surveillance or evaluation of staff. The reports describe what the data shows, and the operational decision stays with the owner. This is the perimeter that makes the product insurable and defensible before the Garante and the AI Act.

§ 07TIME RECLAIMED
WHAT IT COSTS TO HAVE NO MEMORY
FIG. 01
16.4%

of Italian firms with at least 10 staff used artificial intelligence in 2025, against 8.2% in 2024. Growth is fast, yet the large majority stay out, mostly for data-sovereignty reasons.

Source · Istat · Firms and ICT, year 2025
FIG. 02
58%

of knowledge workers' time is spent on work about work: searching for information, switching tools, managing status updates. Asana global index, 2023 edition.

Source · Asana · Anatomy of Work Global Index 2023
FIG. 03
92%

of Italian SMBs did not start an artificial-intelligence project in 2025, against the 8% that did and the 71% of large firms. The gap is one of data sovereignty, not cost.

Source · Artificial Intelligence Observatory · Politecnico di Milano · 2025 edition
§ 08CONNECTORS
LEMNIA READS WHERE THE DATA ALREADY LIVES

Lemnia indexes the company's entire information estate: business systems, document archives and MCP servers. Every connector inherits the source's permissions, and no data is duplicated outside the company perimeter.

BUSINESS SYSTEMSERP, e-commerce, payments, shipping, support, mail and calendar.
Zucchetti
ERP
TeamSystem
ERP
SAP Business One
ERP
Microsoft Dynamics 365
ERP
Fatture in Cloud
Invoicing
WooCommerce
E-commerce
PrestaShop
E-commerce
Stripe
Payments
PayPal
Payments
Satispay
Payments
BRT
Shipping
Zendesk
Support
WhatsApp Business
Communication
Calendar
Agenda · Google · Outlook
Gmail
Mail
IMAP / SMTP
Mail
DOCUMENT SOURCESLemnia also indexes documents, folders and archives, and every file keeps the permissions of its origin.
Google Drive
Cloud archive
OneDrive
Cloud archive
SharePoint
Cloud archive
Network folders
SMB · NFS · LAN
Local folders
CSV · XLSX · PDF · DOCX
Assisted reading
ERPs without an API
INTEGRATIONS AND MCPBespoke extensions and a link to the MCP protocol, inbound and outbound.
Lemnia for WordPress
Plugin
Generic OpenAPI
Bespoke integration
External MCP servers
MCP source
On the roadmap, after launch: PEC Aruba and Legalmail, SDI E-invoicing, Danea Easyfatt, TS Digital, Amazon Seller IT, eBay IT, Magento.
§ 09MIDDLE LAYER · MCP
LEMNIA AS A SHARED BRAIN

The operational mind, connectable to the company's other AI tools.

Lemnia is also a middle layer. Through the MCP protocol the company's operational mind becomes a verified source that other assistants, from Claude to ChatGPT to bespoke agents, can query locally, without data leaving the company perimeter.

01LOCAL MCP SERVER

Other assistants query the operational mind.

Lemnia exposes a local MCP server that opens, to whoever is authorised, the read-only surfaces of the operational mind and a bounded set of deterministic actions. Reports run unattended, while drafts require on-screen confirmation. The server stays off by default.

02AGENT SKILLS

Four ready-made workflows for agents.

An Agent Skills pack wraps Lemnia's workflows for the assistant that runs them: pre-meeting summary, full 360-degree customer recon, supplier-risk check and on-demand report. Guided work, not improvised.

03EXTERNAL MCP SOURCES

Other systems enter the operational mind too.

Lemnia ingests third-party MCP servers as one more source. The content stays treated as data and never as instruction, and every source keeps its own permissions.

CONSCIOUS EGRESS

Opening up to a cloud assistant is a conscious exit: personal data is redacted by default, consent is requested per session, and the event is logged in the privacy panel. It stays off until the company turns it on.

§ 10LEMNIA MOBILE
iOS AND ANDROID · WI-FI LAN · NO CLOUD
LEMNIA MOBILE

Four operational functions: voice, OCR, summary, digest.
On iOS and Android, over Wi-Fi LAN, with no step through the cloud.

Lemnia mobile extends the operational mind into the field. The audio and the models stay on the device, and only encrypted text travels over the Wi-Fi LAN to the Lemnia desktop. Four functions, each with its own everyday gesture.

FUNCTION 01

A paper invoice enters the ERP in one gesture.

A supplier invoice is framed with the camera. OCR runs on the phone and recognises number, VAT number, taxable amount and total. The record travels over the Wi-Fi LAN to the Lemnia desktop, which opens the entry in the ERP and links it to the correct supplier, with no manual entry and no step through the cloud.

FROM SHOT TO ENTRY
≈ 6 seconds
FUNCTION 02

A spoken question, a cited answer in two seconds.

Before an appointment the operator queries the phone over Bluetooth, asking for example the history with Studio Rossi. Lemnia replies in voice synthesis and brings the citations on screen, from orders to tickets to the last contact, without requiring the use of hands. The transcript stays inside the company perimeter.

FIRST ANSWER
2.1 s
FUNCTION 03

Customer arriving: the record is ready before the hello.

When a customer arrives on site, the sales rep opens the summary from the phone. Three key figures, namely orders, payments and last contact, sum up the history in under three seconds. Every figure carries the citation of its source document, ready to consult.

SUMMARY READY IN
< 3 s
FUNCTION 04

At 7 pm, only what stepped out of the ordinary.

A silent notification, once a day, flags the anomalies in today's record: a reminder coming due, a stock below threshold, a supplier delay. It appears only when there are any, and every line is clickable and leads to the record that explains it.

DAILY NOTIFICATIONS
1 only · only if needed
Explore Lemnia mobile
§ 11EIGHT REPORTS
THE MOST-USED REPORTS · CITED GENERATION
cliente360P0

Customer 360 summary

Reconstructs a customer's whole history drawing on orders, invoices, communications, tickets and calendar. Every figure traces to the source line and every event to the email or document that proves it. It is the first report the owner opens before a difficult call, and it is exportable as a signed PDF for the accountant.

incassiP0

Receivables and cash forecast

Reports the average days to collect per customer, the aging schedule by band (0-30, 30-60, 60-90, over 90) and the projected balance at 30, 60 and 90 days from invoices, supplier commitments and recurring outflows. It is a descriptive model, with no predictive score, and every line traces to the invoice or commitment that generates it.

briefP0

Pre-meeting summary

Fifteen seconds before an appointment, Lemnia composes the customer or supplier summary, with orders, payments, last contact and open questions. Three key figures, each with the citation of its source document. It is also available by voice, from the phone, over Bluetooth.

conformitaP0

GDPR and AI Act compliance

Sets out the current state of the per-sector DPIA, the access log, the consents collected, the list of sub-processors and the AI Act art. 50 trail. It is made for the DPO or the auditor: a single PDF with all the GDPR Art. 30 artefacts, updated in real time and exported with a BLAKE3 signature.

fornitori

Suppliers: performance and concentration

Reconstructs, from delivery notes, email and tickets, the history of each supplier's deliveries, delays and disputes, together with the share of purchases and the categories covered, and sets out how much the company depends on each supplier. The exposure stays descriptive and cited, with no score on people, as the limited-risk AI Act requires.

prodotto

Product · SKU trend

Follows the history of a product or SKU code across orders, returns, reviews and tickets, with descriptive margins derived from revenue and stock costs. It aggregates the sales channels into a single per-item record, and the trend is reconstructed from the data rather than projected blindly.

pratiche

Cases and handover

Reconstructs, from letters, filings, expert reports and calendar hearings, the history of a case or job, and gathers the dossier of everything a colleague follows. It is made for reopening after months of inactivity or for onboarding whoever replaces a colleague. Every step cites the document, with no performance assessment.

sintesi

Management digest

Brings two cadences into a single report. The weekly cadence flags what stepped out of the ordinary, from reminders coming due to stock below threshold to supplier delays. The quarterly cadence is a report for management, with sales by channel, receivables, critical suppliers and recorded decisions. It stays descriptive only, with every figure traced to the document, and is exportable as a signed PDF.

§ 12FOUR DRAFTS
OPERATIONAL DOCUMENTS · CITED GENERATION

Lemnia prepares the drafts, the decision stays with the company.

Four documents Lemnia does not write from imagination: it compiles them from company data, cites every line and stops at the draft. The signature and the sending stay a human choice.

SALES

Quotation

Lemnia compiles the draft of a quotation from the customer dossier, with items, price list, applicable discounts, payment terms and validity. Every line traces to the document that justifies it. No price is invented: when a figure is missing, Lemnia flags it rather than guessing.

RECEIVABLES

Payment reminder

For overdue invoices, Lemnia prepares the draft reminder in the company's formal tone, with amount and payment history cited from the source invoice. Four levels of intensity are available, from a courteous reminder to a certified email. No automated decision on credit: the assessment stays with the owner.

PROCUREMENT

Supplier-risk summary

A descriptive summary of a supplier's reliability, from deliveries to delays to disputes, reconstructed from delivery notes, email and tickets. The exposure stays cited, with no score on people, as the limited-risk AI Act requires. It is opened before renewing a contract.

TAX

Hyper-amortisation file

Lemnia pre-fills the file for the New 2026 Hyper-amortisation, with purchase invoices, interconnection records and Annex V requirements. The expert report stays with a qualified technician; Lemnia provides the cited, ordered documentation for the GSE review.

Every draft comes from a model compiled in four stages, namely compile, validate, cite and execute: a path that is fast, verifiable and deterministic. At the foot of every export remain the AI Act art. 50 declaration, the C2PA manifest and the qualified timestamp.

§ 13FOUR VERTICALS
ONE ENGINE · CONFIGURED PER SECTOR

Connectors, report models and ontology, tuned for each sector.

The same deterministic engine, the same defensive position, the same per-employee price. What changes per niche is the set of priority connectors, the report models, the sector ontology and the pre-signed DPIA ready for the DPO.

T1

Micro-enterprise

1-9 employees · shop, artisan, sole practitioner

Lemnia reads e-invoicing, certified mail and WhatsApp, and answers customer questions in two seconds, straight from the phone.

Explore · micro-enterprise
T2

Multi-channel

Digital commerce · WooCommerce, PrestaShop, Amazon Seller IT

Lemnia consolidates orders, returns and reviews into a single per-product record, and keeps DSO and cash flow up to date.

Explore · multi-channel
T3

Professional studio

Technical studios · consultancies · complex cases

Lemnia reconstructs a case's timeline by reading letters, expert reports and filed documents, with the summary ready in sixty seconds.

Explore · professional studio
T4

SMB 50-249 staff

Manufacturing, distribution, services · sovereignty in-house

Lemnia runs on the company's own servers, with full data sovereignty, an access log and a pre-signed DPIA for the DPO, tailored to the niche.

Explore · SMB
§ 14INCENTIVE-ELIGIBLE
NEW 2026 HYPER-AMORTISATION (REPLACES TRANSIZIONE 5.0)
LEMNIA · TAX COMPARISON

An eligible investment on the company's books, not a fee on the vendor's.

criterion
Lemnia · on-prem
SaaS Cloud · subscription
2026 Hyper-amortisation
Uplift up to 180% (4.0 assets, Annex V)
Excluded, as an operating cost
Tax classification
Capital asset, depreciable
Recurring fee, not depreciable
Data in the company
On the company's servers, local network only
On the vendor's servers
AI Act art. 50 audit trail
Ed25519-signed register, in the company's hands
Proprietary register, in the vendor's hands
Continuity on cancellation
Memory and binary stay in the company
They stop with the cancellation
WHY THE CLOUD STAYS OUT«A subscription fee is an operating cost and not a depreciable asset: hyper-amortisation uplifts depreciation charges, which rented software does not generate.»
SUPER-AMORTISATION RATEInvestments from 1 January 2026 to 30 September 2028 · GSE portal
180%
up to €2.5M
100%
€2.5M – €10M
50%
€10M – €20M
Incentive calculator

Final eligibility depends on the configuration of the single project and on the report of a qualified technician. Lemnia is an intangible asset (management software, Annex V) and qualifies for hyper-amortisation when it is part of a 4.0 project with interconnected assets. Lemnia provides the technical documentation for the GSE file. Fonte: L. 199/2025 art. 1 paras 427-436 · implementing decree signed on 4 May 2026.

FOUNDERS PROGRAMME · LIMITED PLACES

Lemnia running on the data of a real company.

A thirty-minute demonstration, calibrated to the company's sector. Lemnia composes the record of a real customer, cites the sources line by line and presents the signed register ready for the DPO.

Request a pilotDownload the technical dossier