With the Decision of the Director of the Italian Revenue Agency dated 14 April 2025 (Protocol No. 178713/2025), the operational procedures for providing the guarantee required from non-EU/EEA entities intending to carry out intra-EU transactions through an Italian tax representative have been formally defined.

This measure forms part of a broader strengthening of VAT anti-fraud safeguards and has an immediate and concrete impact on the operations of non-EU businesses active in Italy.

SUBJECTIVE SCOPE

The obligation to provide a guarantee applies to:

• non-resident entities:
  • established outside the European Union, and
  • outside the European Economic Area (EEA);
• that fulfil Italian VAT obligations through a tax representative, appointed pursuant to Article 17, paragraph 3, of Presidential Decree No. 633/1972;
• that apply for or maintain registration in the VIES system in order to carry out intra-Community transactions.

The obligation does not apply to:

• EU or EEA established entities;
• non-EU entities directly identified for VAT purposes in Italy (i.e. without a tax representative).

OBJECTIVE SCOPE

The guarantee constitutes a mandatory condition for:

• obtaining inclusion in the VIES database;
• maintaining an existing VIES registration.

In the absence of the guarantee:

• it is not possible to lawfully carry out intra-EU transactions;
• the entity is exposed to the risk of automatic exclusion from the VIES, with significant operational and commercial consequences.

TYPES AND CHARACTERISTICS OF THE GATANTEE

The guarantee must have a minimum amount of EUR 50,000 and may be provided in one of the following forms:

• security deposit in Italian government bonds or bonds guaranteed by the State;
• insurance surety bond;
• bank guarantee pursuant to Law No. 348/1982.

Key features:

• minimum duration of 36 months;
• issued in favour of the Director pro tempore of the competent Provincial Office of the Italian Revenue Agency, identified on the basis of the tax domicile of the tax representative;
• content fully compliant with the standard templates attached to the Decision.

The guarantee must be physically filed with the competent Provincial Office, either directly or through the tax representative.

OPERATIONAL PROCEDURES

1) Entities already holding an Italian VAT number

the guarantee must be provided before submitting the request for inclusion in the VIES database.

2) Entities not yet holding an Italian VAT number

the guarantee must be provided at the same time as the VAT registration application, in which the VIES option is selected.

3) Verification by the Tax Authorities

• the competent Provincial Office verifies the formal and substantive compliance of the guarantee;
• only following a positive outcome may the VIES registration request be effectively processed

TRANSITIONAL REGIME AND DEADLINES

For entities already registered in the VIES at the date of publication of the Decision:

• 60 days are granted to provide the required guarantee;
• failing this, the Italian Revenue Agency initiates the exclusion procedure;
• an additional 60-day period runs from the receipt of the formal notice;
• if the guarantee is still not provided, the VAT number is excluded ex officio from the VIES database.

The procedure is automatic and does not involve any discretionary assessment.

PURPOSE OF THE MEASURE

The rationale behind the new rules is clear:

• to strengthen VAT anti-fraud controls;
• to limit improper or instrumental use of the VIES system by non-EU entities;
• to reinforce the role and accountability of the tax representative, who becomes a central control point in the system.

PRATICAL CONSIDERATIONS

For non-EU businesses and their advisors:

• the guarantee represents a market-entry cost for intra-EU operations;
• it is essential to plan in advance, particularly in the case of new VAT registrations;
• careful attention must be paid to:
  • the structure of the guarantee;
  • correct beneficiary designation;
  • minimum duration and mandatory clauses.

For tax representatives:

• the level of indirect responsibility increases;
• preliminary due diligence on the client becomes a critical element.

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