Italy: Fiscal Representation and VIES Guarantee Rules for Non-EU Businesses

Non-EU and non-EEA businesses that fulfil their Italian VAT obligations through a fiscal representative must provide a guarantee of at least €50,000 to be included, or to remain, in VIES. Fiscal representatives must also meet honourability requirements and, where they represent two or more businesses, provide a guarantee of their own. In 2026, a court challenge against the VIES guarantee was rejected on procedural grounds, so the requirement remains in force.

Italy's Two Guarantees at a Glance

VIES Guarantee for Non-EU Businesses

Below we set out how the guarantee required from businesses not established in the EU or the EEA for inclusion in VIES works. The rules are laid down in the Ministerial Decree of 4 December 2024 (Official Gazette No. 292 of 13 December 2024) and in Italian Revenue Agency Provision No. 178713 of 14 April 2025.

• Who is affected: businesses not resident in an EU Member State or an EEA country that fulfil their Italian VAT obligations through a fiscal representative (Article 17(3) of Presidential Decree 633/72) and wish to carry out intra-Community transactions. The legal basis is Article 35(7-quater) of Presidential Decree 633/72, introduced by Article 4(1)(b) of Legislative Decree 13/2024.
• Amount: a minimum of €50,000.
• Accepted forms: a deposit of Italian government bonds or state-guaranteed securities, a bank guarantee, or an insurance surety bond.
• Beneficiary and submission: the guarantee is issued in favour of the Director of the Provincial Directorate of the Italian Revenue Agency responsible for the fiscal representative's tax domicile. It must be delivered to that office, either in person or through the fiscal representative.
• Duration: a minimum of 36 months from the date of delivery. Once this period has expired, the guarantee does not need to be renewed.
• New VIES inclusions: businesses that already hold an Italian VAT number must provide the guarantee before applying for VIES inclusion. Those without a VAT number must submit it together with their declaration of commencement of activity. The Provincial Directorate verifies the guarantee and notifies the outcome; only from that notification can VIES inclusion be requested.
• Businesses included in VIES at the date of publication of the Provision: they had 60 days from that publication to provide the guarantee. If they fail to do so, the Revenue Agency notifies the fiscal representative of the start of the exclusion procedure by certified email (PEC) or registered letter with acknowledgement of receipt. A further 60-day period runs from receipt, after which, if no guarantee has been provided, the VAT number is removed from VIES ex officio.

Requirements for Fiscal Representatives in Italy

Under Article 17(3) of Presidential Decree 633/72, as amended by Article 4(1)(a) of Legislative Decree 13/2024, fiscal representatives must meet honourability requirements and, depending on the number of businesses they represent, provide a guarantee. The rules are laid down in the Ministerial Decree of 9 December 2024 (Official Gazette No. 297 of 19 December 2024) and in Italian Revenue Agency Provision No. 186368 of 17 April 2025. Which businesses need to appoint a fiscal representative is covered in our Italian VAT manual.

• Honourability requirements: no convictions for financial crimes, including non-final convictions and plea-bargain judgments; no pending criminal proceedings for financial crimes at the trial stage; no serious and repeated breaches of tax and social security contribution rules; and none of the conditions set out in Article 15(1) of Law 55/1990. Where the fiscal representative is not an individual, all of its legal representatives must make the declaration.
• Guarantee amount: a minimum of €30,000 for representatives acting for two to nine businesses, €100,000 for 10 to 50, €300,000 for 51 to 100, €1,000,000 for 101 to 1,000, and €2,000,000 for more than 1,000. A representative acting for a single business does not need to provide a guarantee.
• Accepted forms and beneficiary: Italian government bonds or state-guaranteed securities, a bank guarantee, or an insurance surety bond, issued in favour of the Director of the Provincial Directorate of the Italian Revenue Agency responsible for the representative's tax domicile and delivered to that office in person.
• Duration: a minimum of 48 months from the date the role is assumed, which is the date the guarantee is delivered to the Provincial Directorate. After that period, the guarantee does not need to be resubmitted, unless the representative moves into a higher bracket, in which case a new guarantee for the higher amount is required.

In practice, the self-declaration and, where required, the guarantee are submitted together with the VAT registration or change-of-details form that notifies the fiscal representative's details, at the Provincial Directorate for the representative's tax domicile. Once the guarantee has been checked and approved, the representative may act for a number of businesses up to the bracket it covers.

Fiscal representatives already operating when Provision No. 186368 was published had 60 days to file the self-declaration and, where required, provide the guarantee. If they fail to do so, the Revenue Agency notifies them by certified email (PEC) or registered letter, and if the documents are still missing 60 days after receipt, the VAT numbers of the businesses they represent are cancelled ex officio.

This guarantee is separate from the VIES guarantee described above. It is provided by the fiscal representative rather than the non-EU business, its amount depends on the number of businesses represented, and it runs for a minimum of 48 months rather than 36.

Legal Status of the VIES Guarantee

A group of Chinese companies challenged the Ministerial Decree of 4 December 2024 and Provision No. 178713 before the Regional Administrative Court of Lazio (TAR Lazio). The TAR Lazio refused interim relief on 22 May 2025 (order No. 2857/2025). On 27 June 2025, the Council of State (ordinance No. 2323/2025) did not suspend the VIES guarantee: it held that the appellants' interim needs could be adequately met by scheduling a prompt first-instance hearing, and granted their interim application solely for that purpose, under Article 55(10) of the Code of Administrative Procedure. The TAR Lazio heard the case on 28 January 2026.

In judgment No. 4986/2026 of 17 March 2026, the TAR Lazio declared the challenge against the Ministerial Decree time-barred, as it had been filed after the 60-day deadline from publication in the Official Gazette, and declared the challenge against the Revenue Agency Provision inadmissible for lack of interest. The court decided the case on procedural grounds only and did not rule on whether the guarantee is proportionate or compatible with EU law. The VIES guarantee therefore remains in force.

Key Dates

• 17 March 2026: TAR Lazio judgment No. 4986/2026 declares the challenge time-barred and inadmissible
• 28 January 2026: TAR Lazio hearing on the merits
• 27 June 2025: Council of State orders a prompt first-instance hearing; the guarantee is not suspended
• 13 June 2025: Deadline for businesses already in VIES to provide the guarantee (60 days from publication of Provision No. 178713)
• 22 May 2025: TAR Lazio refuses interim relief (order No. 2857/2025)
• 17 April 2025: Revenue Agency Provision No. 186368 sets out the operational rules for fiscal representatives
• 14 April 2025: Revenue Agency Provision No. 178713 sets out the operational rules for the VIES guarantee
• 19 December 2024: Ministerial Decree of 9 December 2024 on fiscal representatives published in the Official Gazette (No. 297)
• 13 December 2024: Ministerial Decree on the VIES guarantee published in the Official Gazette (No. 292)
• 9 December 2024: Ministerial Decree on fiscal representatives adopted
• 4 December 2024: Ministerial Decree on the VIES guarantee adopted

Frequently Asked Questions

Which businesses must provide the VIES guarantee in Italy?

Businesses not resident in the EU or the EEA that fulfil their Italian VAT obligations through a fiscal representative and want to carry out intra-Community transactions.

How much is the VIES guarantee and how long must it last?

At least €50,000, for a minimum of 36 months from the date of delivery. Once that period has expired, it does not need to be renewed.

What happens if a business already in VIES does not provide the guarantee?

The Revenue Agency notifies the fiscal representative that the exclusion procedure has started. If no guarantee is provided within 60 days of receipt, the VAT number is removed from VIES ex officio.

Is the VIES guarantee the same as the fiscal representative guarantee?

No. The VIES guarantee is provided by the non-EU business as a condition for VIES inclusion. The fiscal representative guarantee is provided by the representative to take on the role; its amount depends on the number of businesses represented, it is not required for a single representation, and it has a minimum duration of 48 months.

Has the VIES guarantee been challenged in court?

Yes. A group of Chinese companies challenged it before the TAR Lazio. The Council of State did not suspend the guarantee but ordered a prompt hearing, and in judgment No. 4986/2026 of 17 March 2026 the TAR Lazio rejected the challenge on procedural grounds (time-barred and inadmissible). The guarantee remains in force.

How Can Marosa by Wolters Kluwer Help You?

Marosa by Wolters Kluwer provides fiscal representation services to non-EU companies in Italy and supports them with the VIES guarantee requirements. Contact us to learn more about our VAT and e-invoicing compliance services.