VIES Registration Guarantee for Non-EU Companies – What Changed in 2025?
Since April 14, 2025, non-EU companies operating in Italy through a fiscal representative must provide a €50,000 financial guarantee to register — or remain registered — in the VIES system.
Without this guarantee, VAT-exempt intra-EU transactions are no longer possible.
In this episode, produced by ItaliaFideiussioni.it, we explain the new requirements introduced by Decreto Legislativo 13/2024 and what they mean in practical terms for international businesses.
We cover:
- What VIES is and why it matters
- Who is required to provide the guarantee
- The €50,000 minimum requirement and 36-month duration
- Bank guarantee vs. insurance surety bond
- Required documentation
- Step-by-step application process
- Risks of non-compliance
This episode is essential for:
- Non-EU companies trading within the European Union
- UK, US, Asian and Swiss businesses using an Italian VAT number
- CFOs and finance managers
- International tax advisors
If your company relies on VAT-exempt intra-EU transactions, understanding this new guarantee requirement is critical to maintaining uninterrupted operations in Europe.
Listen now and ensure your business remains fully compliant and operational.
Tell us what you think and what you would like to learn more about.
Read the full text of the episode
Episode number 28 of February 18, 2026
Hello everyone,
and welcome to a new episode of “La Fideiussione.”This is the podcast where we take complex legal and financial topics — often filled with regulations, acronyms, and technical language — and turn them into clear, practical insights that help you protect and grow your business.“La Fideiussione” is produced by ItaliaFideiussioni.it, Italy’s specialist platform for guarantees, bonds, and financial sureties — delivered efficiently and correctly.
Today’s topic is critical for many international businesses.Since 2025, the rules have fundamentally changed for non-EU companies operating in Italy through a fiscal representative.We are talking about:The mandatory financial guarantee required for VIES registration for non-EU companies.Let’s be clear from the start:This is no longer a formality.
It is not just another administrative step.
It is a mandatory condition to carry out VAT-exempt intra-EU transactions.Without this guarantee, your European operations may stop.
1. What Changed on April 14, 2025?
As of April 14, 2025, a new obligation introduced by Decreto Legislativo 13/2024 came into force.Under this regulation:Any company established outside the European Union or the European Economic Area that wishes to perform intra-EU transactions in Italy through a fiscal representative must provide a financial guarantee.
In practical terms:If your company is based in:The United KingdomSwitzerlandThe United StatesChinaSouth KoreaOr any other non-EU countryAnd you use an Italian VAT number via a fiscal representative to trade within the EU —You must provide a guarantee of at least €50,000.Without this guarantee, you cannot register — or remain registered — in VIES.
2. What Is VIES and Why Does It Matter?
VIES stands for the VAT Information Exchange System.It is the EU database that lists VAT numbers authorised to perform intra-EU transactions without charging VAT.If you are registered in VIES:
- You can issue VAT-exempt invoices to EU customers
- You can purchase goods VAT-free from EU suppliers
- You are recognised as a compliant intra-EU operator
If you are not registered:
- You cannot issue VAT-exempt invoices
- Italian VAT will apply
- Your pricing becomes less competitive
- You may lose EU clientsMany European businesses check VIES before entering into commercial relationships.
If your VAT number is not valid in VIES, they may simply choose another supplier.This is not only a tax issue.
It is a commercial credibility issue.
3. Why Was This Guarantee Introduced?
In recent years, the EU has faced significant VAT fraud schemes.The pattern was simple:
- A foreign company opens an Italian VAT number
- Registers in VIES
- Conducts VAT-exempt transactions
- Collects payments
- Disappears without paying VAT
To prevent this, the Agenzia delle Entrate introduced a financial barrier: the mandatory surety guarantee.
This guarantee protects the Italian Treasury.
Think of it as a financial reliability deposit.
4. Guarantee Requirements
The guarantee must meet the following criteria:
- Minimum amount: €50,000
- Minimum duration: 36 months
- Beneficiary: Italian Revenue Agency
Must follow the official wording template
Accepted forms:
- Government bond deposit
- Bank guarantee
- Insurance surety bond
From a practical standpoint, for most non-EU companies, the insurance surety bond is the most efficient solution.Why?
An insurance bond:
- Does not freeze liquidity
- Does not block banking credit lines
- Is generally faster to obtain
- Is often more cost-effective
5. Required Documentation
Preparation is key.For the Italian fiscal representative:
- Updated company registration certificate
- ID document
- Italian tax code
For the non-EU company:
- Certificate of incorporation or articles of association
- Financial statements
- Director’s identification
A practical tip:
Having all documents ready in PDF format can significantly reduce processing time.
6. Procedure and Timeline
The typical process includes:
- Requesting a quotation
- Document review (approximately 5 working days)
- Underwriting approval
- Issuance of the guarantee
- Submission to the competent Provincial Tax Office
- Review by the Revenue Agency
- Confirmation of VIES registration or reinstatement
If your company has already been removed from VIES due to failure to provide the guarantee, you must first issue the bond before reapplying.
This is not automatic.Precision and strict compliance with the official wording are essential.
7. What Happens If You Do Not Provide the Guarantee?
The consequences are immediate:
- Removal from VIES
- Inability to issue VAT-exempt invoices
- Italian VAT applied to transactions
- Reduced competitiveness
- Risk of losing EU contracts
In some cases, it may result in a complete interruption of your EU business flow.
8. Why Work with ItaliaFideiussioni.it?
ItaliaFideiussioni.it is not a general insurance agency.We are specialists in:
- Revenue Agency guarantees
- Fiscal surety bonds
- Guarantees for foreign operators
We work daily with non-EU companies and understand:
- Cross-border documentation challenges
- Regulatory differences
- The expectations of Italian tax authorities
- Real processing times at provincial offices
We manage the entire process:
- Preliminary assessment
- Document collection
- Coordination with insurers
- Compliant issuance
- Support until official acceptance
Our objective is straightforward:To allow your company to operate in Europe without disruption.
Final Thoughts
If you are a non-EU company operating in Italy through a fiscal representative — or an advisor assisting international clients —Now is the time to act.Do not wait for VIES cancellation.
Do not wait for operational disruption.
Do not wait to lose a contract.Visit italiafideiussioni.it
Request a consultation
Receive a fast quotation
Secure your VIES guarantee in full compliance — and without unnecessary stress.That concludes today’s episode.“La Fideiussione” is produced by italiafideiussioni.it — Italy’s specialist platform for guarantees and surety solutions.Thank you for listening.
We look forward to speaking with you in the next episode.Because understanding guarantees means protecting your business.
