{"id":4503,"date":"2026-01-23T10:02:03","date_gmt":"2026-01-23T10:02:03","guid":{"rendered":"https:\/\/oslaw.eu\/?p=4503"},"modified":"2026-01-23T10:05:36","modified_gmt":"2026-01-23T10:05:36","slug":"mandatory-guarantee-for-vies-registration-for-non-eu-companies-an-in-depth-guide-for-international-businesses","status":"publish","type":"post","link":"https:\/\/oslaw.eu\/en\/mandatory-guarantee-for-vies-registration-for-non-eu-companies-an-in-depth-guide-for-international-businesses\/","title":{"rendered":"Mandatory Guarantee for VIES Registration for Non-EU Companies: An In-Depth Guide for International Businesses"},"content":{"rendered":"

\"Guarantee-for-VIES-Registration-for-Non-EU-Companies-1024x683<\/strong><\/h1>\n

Mandatory Guarantee for VIES Registration for Non-EU Companies <\/strong><\/h1>\n

An In-Depth Guide for International Businesses<\/strong><\/h2>\n

With Decision No. 178713\/2025 of 14 April 2025, the Italian Revenue Agency has introduced a structural change that directly affects non-EU companies operating in Italy through a tax representative. From that date onward, the provision of a financial guarantee of at least EUR 50,000<\/strong> has become a mandatory condition for obtaining or maintaining registration in the VIES (VAT Information Exchange System).<\/p>\n

This measure is not a mere formal requirement. It represents a decisive shift in the Italian VAT control system and has concrete legal, financial and operational consequences for foreign businesses seeking access to the EU internal market via Italy.<\/p>\n

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  1. \n

    Scope of Application: Which Companies Are Affected<\/strong><\/h3>\n<\/li>\n<\/ol>\n

    The obligation to provide a guarantee applies exclusively to entities that meet all<\/strong> of the following conditions:<\/p>\n

    ✓ the company is established outside the European Union and the European Economic Area (EEA)<\/strong>;
    \n✓ Italian VAT obligations are fulfilled through the appointment of an Italian tax representative<\/strong>, pursuant to Article 17(3) of Presidential Decree No. 633\/1972;
    \n✓ the company applies for or maintains registration in the VIES database<\/strong> in order to carry out intra-Community transactions.<\/p>\n

    The obligation does not<\/strong> apply to:<\/p>\n

    ✓ companies established in an EU or EEA Member State;
    \n✓ non-EU companies that have opted for direct VAT identification in Italy<\/strong>, without appointing a tax representative.<\/p>\n

    This distinction is crucial when planning the most efficient VAT structure for foreign operators entering the Italian and EU markets.<\/p>\n

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    1. \n

      Legal Rationale and Policy Objectives<\/strong><\/h3>\n<\/li>\n<\/ol>\n

      The introduction of the mandatory guarantee forms part of a broader strategy aimed at strengthening VAT anti-fraud mechanisms. In recent years, Italian tax authorities and courts have increasingly emphasised that access to the VIES system must be limited to reliable and economically sound operators.<\/p>\n

      The new framework pursues several objectives:<\/p>\n

      ✓ preventing the improper or instrumental use of VIES registrations by non-EU entities;
      \n✓ increasing the level of financial protection available to the tax authorities;
      \n✓ reinforcing the central role and responsibility of the tax representative<\/strong>, who is jointly and severally liable for VAT obligations of the foreign company;
      \n✓ aligning administrative practice with consolidated case law, according to which VIES registration constitutes a substantive condition<\/strong> for the application of the VAT exemption regime on intra-Community supplies.<\/p>\n

      As a result, compliance is no longer purely procedural but becomes an essential element of VAT risk management.<\/p>\n

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      1. \n

        Forms and Mandatory Characteristics of the Guarantee<\/strong><\/h3>\n<\/li>\n<\/ol>\n

        The guarantee must comply strictly with the requirements set out in the Decision of 14 April 2025.<\/p>\n

        In particular, it must:<\/p>\n

        ✓ have a minimum amount of EUR 50,000<\/strong>;
        \n✓ have a minimum duration of 36 months<\/strong> from the date of submission to the Italian Revenue Agency;
        \n✓ be issued in favour of the Director of the competent Provincial Office<\/strong> of the Italian Revenue Agency, identified based on the tax domicile of the tax representative;
        \n✓ strictly follow the standard templates<\/strong> attached to the Decision, including mandatory clauses such as the waiver of the right to prior enforcement.<\/p>\n

        The guarantee may be provided in one of the following forms:<\/p>\n

        ✓ a security deposit in Italian government bonds or state-guaranteed securities;
        \n✓ an insurance surety bond;
        \n✓ a bank guarantee issued in accordance with Law No. 348\/1982.<\/p>\n

        The guarantee must be physically filed with the competent Provincial Office, either directly or through the appointed tax representative.<\/p>\n

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        1. \n

          Operational Procedures and Timing<\/strong><\/h3>\n<\/li>\n<\/ol>\n

          The procedural steps vary depending on whether the foreign company already holds an Italian VAT number.<\/p>\n

          ✓ Companies already VAT-registered in Italy<\/strong> must submit the guarantee before<\/strong> applying for inclusion in the VIES database.
          \n✓ Companies not yet VAT-registered<\/strong> must provide the guarantee simultaneously<\/strong> with the VAT registration application in which the VIES option is exercised.<\/p>\n

          In all cases:<\/p>\n

          ✓ the competent Provincial Office carries out a formal and substantive review of the guarantee;
          \n✓ only after a positive assessment may the VIES registration be effectively processed.<\/p>\n

          Failure to comply with these procedural steps results in the impossibility of lawfully carrying out intra-EU transactions.<\/p>\n

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          1. \n

            Transitional Regime for Existing VIES Registrations<\/strong><\/h3>\n<\/li>\n<\/ol>\n

            A specific transitional regime applies to non-EU companies that were already registered in the VIES database as of 14 April 2025.<\/p>\n

            These entities:<\/p>\n

            ✓ have 60 days<\/strong> from the publication of the Decision to provide the required guarantee;
            \n✓ in the event of non-compliance, receive a formal notice initiating the exclusion procedure;
            \n✓ benefit from an additional 60-day period<\/strong> to regularise their position;
            \n✓ if the guarantee is still not provided, are automatically excluded<\/strong> from the VIES database, without any discretionary assessment by the tax authorities.<\/p>\n

            Automatic exclusion may have immediate and severe commercial consequences, including the disruption of supply chains and the loss of VAT-exempt status for intra-Community transactions.<\/p>\n

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            1. \n

              Practical Impact for Foreign Companies and Tax Representatives<\/strong><\/h3>\n<\/li>\n<\/ol>\n

              For non-EU companies<\/strong><\/p>\n

              The new rules imply that:<\/p>\n

              ✓ access to the EU market via Italy now involves a clear financial and compliance threshold<\/strong>;
              \n✓ VAT structuring decisions must be taken at an early stage;
              \n✓ inadequate planning may lead to delays, additional costs or exclusion from intra-EU trade.<\/p>\n

              For Italian tax representatives<\/strong><\/p>\n

              The reform significantly increases their exposure:<\/p>\n

              ✓ joint and several liability becomes a concrete operational risk;
              \n✓ thorough preliminary due diligence<\/strong> on the foreign client is essential;
              \n✓ ongoing monitoring of compliance becomes a key professional obligation.<\/p>\n

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              1. \n

                Strategic Considerations and Legal Assistance<\/strong><\/h3>\n<\/li>\n<\/ol>\n

                In light of this regulatory framework, non-EU companies are strongly advised to:<\/p>\n

                ✓ assess in advance whether a tax representative or direct VAT identification is more appropriate;
                \n✓ structure the guarantee in strict compliance with Italian administrative requirements;
                \n✓ rely on specialised legal and tax advisors to avoid costly mistakes.<\/p>\n

                How OS Law Can Assist You<\/strong><\/h3>\n

                OS Law provides comprehensive legal support to non-EU companies seeking to operate in Italy and the European Union, including:<\/p>\n

                ✓ assistance with VAT registration and VIES enrolment;
                \n✓ drafting and verification of financial guarantees;
                \n✓ appointment and coordination of tax representatives;
                \n✓ strategic VAT planning for cross-border operations.<\/p>\n

                Contact OS Law<\/strong> to ensure compliant, secure and efficient access to the EU internal market through Italy.<\/p>\n

                 <\/p>\n