The verification and validation (V&V) of the controllers for complex mechatronic devices is an important step to assure performance and quality of the overall system. In particular, in the field of manufacturing of automatic packaging machines, it is common practice postpone the development of the control system until the mechanical part of the machine is finalized. This fact have rose the issue about simulation techniques to support the controller V&V at early development stage of the machine, to parallelize the development of the control and the mechanics. In particular, the Hardware in the Loop (i.e. the connection of the real controller with a simulated model of the machine) is currently under consideration by several researchers for provide support to the V&V of the system. This paper presents a methodology for the development of a HIL simulation which aims to the V&V of the distributed control system at early development stage of a packaging machine.