As previously announced, Italy has introduced stricter VAT compliance rules for non-European Union businesses who have appointed a fiscal representative to manage their tax affairs.   The new compliance rules aim to enhance transparency in the VAT system and prevent fraud in intra-EU transactions. 

The main change introduced by the new regulations is that VAT-registered businesses who are based outside the European Union (EU) or European Economic Area (EEA) will now be required to provide a minimum financial guarantee.

What’s changed?

Non-EU businesses were previously only required to appoint a fiscal representative in order to register for VAT and maintain their registered status.  

Under the new regulations (Provision No. 178713 of Article 35, Paragraph 7-quater of Presidential Decree 633/72, as of 13 June 2025, non-EU businesses are also required to provide a financial guarantee of at least €50,000 in order to maintain their status.

This is a requirement set by the Italian Tax Authority and applies to all businesses that are required to appoint a fiscal representative to manage their tax affairs.

Does this affect me?

The new regulations affect all non-EU/EEA businesses that are required to appoint a fiscal representative to manage their tax affairs.

How can I provide a guarantee?  

The Italian Tax Authority will accept the following methods:

• Guarantee via bonds (government bonds or securities held under guarantee by the Italian government)
• Surety issued by an insurance provider
• Surety issued by a bank/financial institution

If you intend to provide a surety issued by a financial institution or insurance provider, we highly recommend selecting an institution or provider that has a local presence in Italy as they are more easily able to demonstrate compliance with Italian tax legislation. 

The guarantee must be for a minimum amount of €50,000 and be valid for a minimum of 36 months.

Please note that TBA Global is currently not able to provide or facilitate the guarantee, however you may contact our support team to discuss potential options.

Guarantee deadline

The new regulations came into effect as of 13 June 2025.

The Italian Tax Authority provides a grace period of 60 days (from the date of enforcement) for businesses to comply with the new regulations.

This means that the earliest final deadline for compliance is 13 August 2025.

If you currently have an Italian VAT registration, we highly recommend getting in touch with us as soon as possible in order to ensure compliance. 

What if I do not provide a guarantee?

Businesses that do not provide a financial guarantee will have their VAT registration number removed from the EU VAT Information Exchange System (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. 

If you currently possess an Italian EORI number, this may also be automatically revoked.

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

Please note that some online platforms such as Amazon.it may require EU VIES validation to use their platform, even for domestic trading purposes.

Further information can be found on the new regulations here:

Italian Revenue Agency Announcement

https://www.fiscooggi.it/rubrica/attualita/articolo/iscrizione-soggetti-non-ue-al-vies-criteri-prestare-garanzia

Provision No. 178713/2025

https://www.agenziaentrate.gov.it/portale/-/provvedimento-del-14-aprile-2025