How to get a guarantee for your fiscal representative in Italy: a step-by-step guide for Non-EU operators

If you’re a non-EU company looking to sell or buy goods and services within the European Union using a fiscal representative in Italy, from April 14, 2025, you are required to submit a financial guarantee in order to be registered (or stay registered) in the VIES – VAT Information Exchange System.

This guarantee is called the VIES Surety Bond, and it’s essential—without it, you cannot carry out intra-EU operations exempt from VAT.

This is not just a bureaucratic formality: it’s a mandatory requirement, and failure to comply automatically excludes you from the European market.

1. Why the Guarantee is Mandatory

As of April 14, 2025, the Legislative Decree 13/2024 requires all non-EU or non-EEA operators who operate in Italy through a fiscal representative and want to carry out intra-EU transactions to provide a guarantee.

The purpose? To prevent VAT fraud and ensure that non-resident operators comply with Italian and EU tax rules.

Without this guarantee, the Italian Revenue Agency can remove you from VIES with immediate consequences:

• You can no longer issue VAT-exempt invoices to other EU countries
  
• Your intra-EU transactions will be taxed in Italy with VAT
  
• You risk losing EU customers or suppliers who require your VIES registration to do business with you
  

Important: If you’re already registered in VIES and fail to submit the guarantee by the deadline, the Revenue Agency will automatically remove you.

2. Guarantee Requirements

The VIES guarantee must comply with strict rules set by the Italian Revenue Agency:

• Minimum amount: €50,000
  
• Minimum duration: 36 months (3 years), with no obligation to renew
  
• Beneficiary: Agenzia delle Entrate (Italian Revenue Agency)
  
• Accepted forms:
  
  • Government bonds or similar state-backed collateral
    
  • Bank guarantee from a recognized financial institution
    
  • Insurance surety bond from an authorized insurance company
    

Practical tip: In most cases, the insurance surety bond is faster and less demanding than a bank guarantee, especially for non-resident companies.

3. Required Documents

You’ll need to provide documents for both the fiscal representative and the non-EU operator.

From the fiscal representative:

• Updated company registration certificate (Visura Camerale)
  
• ID card and tax code
  

From the non-EU company:

• Certificate of incorporation or articles of association
  
• Recent financial statements or accounting documents (to assess financial soundness)
  

For the VIES procedure:

• Declaration of starting business (for new VAT numbers)
  
• VIES registration request
  
• Guarantee template provided by the Revenue Agency (must follow the official model)
  

 Tip: Submitting digital copies speeds up the process.

4. Timeline & Procedure

The process depends on your situation:

New operators without an Italian VAT number:

• Submit the guarantee along with the declaration of business start and VIES registration request.
  

Operators with an Italian VAT number but not registered in VIES:

• You must submit the guarantee before requesting VIES registration.
  

Operators already in VIES as of April 14, 2025:

• You have until June 13, 2025 to submit the guarantee—after that, you’ll be excluded.
  

Typical steps:

1. Contact insurance company or bank to request a quote
   
2. Document review and underwriting (average 5–10 working days)
   
3. Issuance of the guarantee
   
4. Submit to the local office of the Revenue Agency
   
5. Review and acceptance
   

Confirmation of VIES registration or continued inclusion

5. Price Range

The cost of the guarantee varies depending on:

• The type of guarantee (insurance, bank, collateral)
  
• The issuer’s risk assessment
  
• Additional guarantees, if required
  

Approximate costs for an insurance surety bond:

• 1% to 3% of the guaranteed amount per year
  
• For €50,000 over 36 months → typically €1,500 to €4,500
  

Additional handling fees: around €100

6. How to Choose the Right Intermediary

To avoid delays or issues:

• Choose an intermediary who specializes in surety bonds for non-EU companies
• Ensure they know the Revenue Agency’s procedures well
• Make sure the guarantee follows the official AE template
• Ask for a quote with a guaranteed timeline

FAQ – Frequently Asked Questions: Guarantee for Your Fiscal Representative in Italy

The VIES Surety Bond Is Not Just Paperwork—It’s Your Fiscal Passport to Operate in the EU VAT-Free.

Ignoring this requirement—or acting too late—means losing opportunities and clients.

For a personalized consultation or a fast quote for your VIES guarantee, get in touch with us today: Request Your Guarantee

Our client reviews are proof of our service quality. Click here to see what people say about working with us.

Why ItaliaFideiussioni.it is the Ideal Partner for Guarantees and Bonds for Non-EU Entities

Doing business in the European market from outside the EU means dealing with challenges beyond normal bureaucracy. Tax requirements, EU regulations, and Italian Revenue Agency procedures can make getting the right guarantee a complex step.

That’s where ItaliaFideiussioni.it comes in.

We are a highly specialized insurance brokerage firm, focused exclusively on surety bonds and financial guarantees for non-resident operators who want to work in Italy and across the EU.

What Sets Us Apart from Generalist Brokers

Vertical specialization: We don’t “do a little bit of everything”—we only deal with sureties, bonds, and financial guarantees
Up-to-date legal knowledge: We stay ahead of legislative changes like the new VIES guarantee requirement
Qualified partner network: We work with trusted insurers and banks that can issue guarantees smoothly
Experience with international clients: We understand the documentation and timing issues faced by foreign businesses—and we know how to solve them

Our Approach

Custom analysis: We assess each case based on the country of origin, company structure, and business needs
Simplified process: We minimize red tape by managing all communication with insurers and tax authorities
Deadline control: We plan each step to avoid delays that could impact your business
Ongoing assistance: We support you from the guarantee issuance to its final acceptance, including help with additional requests

The Advantage of Working with Us

Choosing ItaliaFideiussioni.it means more than just getting a surety bond—it means peace of mind.

You’ll know every detail is handled by professionals who understand your business, speak your language (literally and figuratively), and have already solved dozens of similar cases. Just check our reviews—all positive.

Time is money, especially for non-EU operators. With us, you reduce wait times, avoid formal mistakes, and eliminate risks of unexpected delays in your intra-EU operations.