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Legal Consulting in Italy

Legal Support for Foreign Companies in Italy

Legal and Commercial Business Consultancy in Italy



New VAT Guarantee Requirements for Non-EU Businesses in Italy

As of 15 April 2025, the Italian Revenue Agency (Agenzia delle Entrate) has introduced a significant regulatory update affecting non-EU businesses conducting intra-EU transactions.

Companies established outside the EU/EEA must now provide a financial guarantee to register for VAT and remain listed in the VIES database — a key prerequisite for intra-community VAT operations.

Why This Matters

Under Article 35, paragraph 7-quater of Presidential Decree No. 633/1972, non-EU/EEA businesses performing VAT-related activities in Italy are legally required to provide a financial guarantee. The objective is to ensure full compliance with Italian and EU VAT obligations and to reduce the risk of tax fraud.

Accepted Forms of Guarantee

  • Security deposits in government bonds or state-backed securities.
  • Bank guarantees or insurance surety bonds.

Minimum guarantee value: €50,000.

Key Deadline

Businesses already listed in the VIES database must submit their financial guarantee by 13 June 2025. Failure to comply will result in removal from the database, effectively preventing further intra-EU VAT activity.

Why Act Now

Obtaining the required financial guarantee may take time. Delays could lead to exclusion from the VIES system — a serious setback for businesses relying on Italian VAT registration to manage intra-EU trade. Taking proactive steps now helps ensure uninterrupted operations and compliance.


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