Italy: New Fiscal Representation and VIES Guarantees Required by June 2025

Fiscal representation and non-EU businesses' VIES registration will be subject to new requirements in Italy. The Italian government has introduced stricter requirements for fiscal representatives of foreign entities, including submitting a financial guarantee, aimed at combating VAT fraud and strengthening tax compliance. Also, non-EU businesses registered with an Italian fiscal representative and making intra-Community transactions - therefore, having their Italian VAT number registered in VIES - will have to provide a financial guarantee by 16 June, 2025.

Non-EU Businesses With a VIES VAT Number in Italy

On April 14, 2025, the Italian Revenue Agency issued Provision No. 178713, outlining the operational procedures for financial guarantees required from non-EU businesses that wish to engage in intra-Community transactions through a tax representative in Italy.

Under Article 35 co. 7-quater of Presidential Decree 633/72, non-EU entities must:

• Be identified in Italy via a fiscal representative, and
• Provide a financial guarantee as a condition for inclusion in the VIES (VAT Information Exchange System) database.

The guarantee must be submitted in favor of the Director of the Provincial Directorate of the Revenue Agency where the fiscal representative is domiciled, and it may take one of two forms:

• Government or state-backed securities
• A surety bond or bank guarantee.

This new mandate implements procedures previously introduced in the Ministerial Decree of December 4, 2024, and clarifies the framework to ensure compliance, transparency, and tax security for non-EU businesses operating in Italy via fiscal representation.

Financial Guarantees for Non-EU Entities in VIES Suspended

On 27 June 2025, the Italian Consiglio di Stato (Council of State) issued an ordinance (ordinanza n. 2323/2025) suspending the effects of the new financial guarantee requirement linked to the VAT Information Exchange System (VIES).

This decision came as part of an appeal filed by a group of e-commerce sellers who had been directly impacted by the new rules. The sellers argued that the obligation to provide a financial guarantee created a significant burden on their operations.

The suspension was granted as a precautionary measure. This means that, for the moment, the guarantee requirement cannot be enforced until the case undergoes a full hearing. The next step will be for the Regional Administrative Court (TAR) to review the case formally and decide whether the measure should be upheld or overturned.

The suspension provides temporary relief for e-commerce operators and other businesses affected by the VIES guarantee requirement. It also highlights the legal uncertainty surrounding the measure, which could affect compliance planning for companies trading cross-border within the EU.

Until the TAR issues its final judgment, companies should closely monitor developments. Businesses registered in Italy or operating through Italian VAT numbers should in particular review their compliance processes and be prepared for possible reinstatement of the guarantee requirement, depending on the court’s final ruling.

New Requirements for Fiscal Representatives in Italy

• Subjective Requirements: Fiscal representatives must meet specific criteria of honorability, including:
  • No convictions or pending criminal proceedings for financial crimes.
  • No history of significant or repeated violations in tax or contribution matters.
• Objective Requirements: Fiscal representatives must provide a guarantee in the form of:
  • Government bonds guaranteed by the State, or
  • A bank or insurance guarantee.
  • The guarantee must cover a minimum period of 48 months and is mandatory from the date the role is assumed, which is marked by the submission of the guarantee to the competent tax office.

From a practical perspective, tax representatives must certify their compliance with subjective requirements via a self-declaration submitted to the competent tax office, and provide the required guarantee.

Which entities must appoint a fiscal representative in Italy? Our Italian VAT manual has the answer.

Implementation Timeline for Fiscal Representation and Non-EU Businesses

The measures were implemented through the decree issued on 9 December 2024 by the Deputy Minister of Economy. A Revenue regulation detailing operational procedures has been issued, so Italian fiscal representatives and non-EU businesses must comply by 16 June 2025.

How Can Marosa Help You?

Marosa provides fiscal representation services to foreign companies in Italy. We have already started to get ready for the new requirements in order to be compliant in time. Contact us if you want to learn more about our VAT compliance software and services in Italy.