Italy has introduced stricter VAT compliance rules for fiscal representatives of non-EU businesses.   New guarantee and declaration requirements are coming into effect in June 2025.

These changes aim to enhance transparency and prevent VAT fraud in intra-EU transactions.

Who Is Affected?

If you are a non-EU/EEA business and are currently registered for VAT in Italy as an overseas business, the new regulations will affect you. 

The new regulations are outlined in Provision No. 178713 (April 14, 2025) under Article 35, Paragraph 7-quater of Presidential Decree 633/72.

Key Requirements for Non-EU Businesses

Businesses that currently have a valid VAT registration in Italy are automatically registered with the EU VAT Information Exchange System (VIES). 

However, as of 13 June 2025, to continue being registered on EU VIES, your business must:

• Appoint a compliant fiscal representative in Italy
• Provide a financial guarantee of at least €50,000

Types of Guarantees

At the moment, the Italian Tax Authority has offered some limited guidance as to what types of guarantees will be accepted.  These may include:

• Government-backed bonds or securities (deposit)
• Surety bonds or bank/insurance guarantees

What is EU VIES?

The EU VAT Information Exchange System (VIES) allows VAT numbers issued by any EU Member States to be verified across the EU. 

This is essential for intra-EU trading purposes which includes:

• B2C sales between Member States
• B2B sales between Member States

Failure to comply will result in your VAT registration number being removed from EU VIES, which will limit your ability to use your Italian VAT registration for intra-EU trading purposes. 

Your local tax number will remain active for domestic trading within Italy and you will be required to continue submitting VAT returns.

Italian VAT Compliance with TBA Global

We are responding to the new regulations and will implement the requirements as directed by the tax authority. 

If you are a non-EU business, we will provide further information regarding how your business can stay compliant and ensure that there is minimal disruption to your business.

For any enquiries, please get in touch with our team at ClientService@tbaglobal.com.