The P40 project was started in 1940 to create a heavy tank for Italy. Initially similar to an enlarged and up-gunned M13/40, it was eventually improved by fitting thicker and sloped armor, and mounting a long-barreled 75 mm L/34 gun. Unfortunately its development was delayed because of the backwardness of the Italian automotive industry. When Italy surrendered on 8th September 1943, only one P40 had been delivered to the Italian Army; therefore, the P40 was built for Germany, with a total of 100 units produced.