VIES Guarantee for Non-EU Operators

Everything You Need to Know (and Do) to Keep Operating in Italy Without Unpleasant Surprises

Navigating the complex world of international tax regulations can feel like a maze, especially when your business expands into new territories. If you are a non-EU/EEA operator planning to operate in the Italian market through a fiscal representative in Italy, there is a fundamental update you cannot ignore: the VIES Guarantee.

This is not a simple formality but a key requirement introduced to strengthen the fight against cross-border VAT fraud and ensure the transparency of transactions. It might seem like an obstacle, but with the right information and adequate support, it will become a simple step on your path to success in Italy.

But what exactly does the VIES Guarantee mean? Who must provide it? And what are the steps to comply, avoiding unpleasant automatic exclusions from VIES? In this comprehensive guide, we will walk you through all the details step-by-step. We will provide you with all the answers, in clear and practical language, to turn every doubt into certainty.

What the VIES Guarantee is and why it is mandatory

Since April 14, 2025, the Italian Revenue Agency (Agenzia delle Entrate) has imposed a new obligation on all non-EU or non-European Economic Area (EEA) subjects who wish to operate in Italy with a fiscal representative.

To be (or remain) registered in the VIES database, these operators must provide a financial guarantee: a surety bond or deposit of at least €50,000, with a minimum duration of 36 months.

The goal of this measure, introduced by Legislative Decree 13/2024 (which amends Art. 35, paragraph 7-quater, of Presidential Decree 633/1972) and regulated by Revenue Agency Provision no. 178713/2025, is clear: to prevent VAT fraud related to the so-called intra-Community carousel, a mechanism where VAT is never actually paid. With this new measure, Italy protects the tax system… but asks non-EU subjects to provide “written proof” of their economic solidity, guaranteeing the regularity of operations.

Available solutions to obtain the €50,000 VIES Guarantee

VIES Guarantee for non-EU companies: all available solutions

Non-EU companies that need to register or renew their VIES status are obligated to provide a €50,000 guarantee.

Many operators, having no alternatives, post a cash deposit that immobilizes capital for years.

At ItaliaFideiussioni, we offer 4 official, quick, and compliant solutions, issued by authorized Italian insurance companies and financial institutions.

VIES Surety Bond Issuance Times

After choosing the solution and submitting the required documents, the guarantee is issued in 3-4 working days.

Why choose ItaliaFideiussioni.it for the VIES Guarantee

• We have supported non-EU operators and fiscal representatives in Italy for years;
• We have agreements with authorized insurance companies and financial institutions;
• Solutions are quick, clear, and without unnecessary bureaucracy;
• No mandatory €50,000 deposit (if you choose the insurance solutions).

Who Must Provide the VIES Guarantee?

This rule applies precisely to two categories:

1. All non‑EU or non‑EEA entities intending to operate in Italy through a tax representative in Italy.
   
2. Even those already registered in VIES before 14 April 2025 must comply.
   

This guarantee is therefore crucial both for those already active in the market and those preparing to enter.

Minimum Requirements for the VIES Guarantee

To be accepted by the Italian Revenue Agency, the guarantee must meet precise and non-negotiable criteria.

Accepted forms:

• Insurance or bank surety bond (fideiussione), issued according to the procedures provided by Law no. 348/1982.
• Deposit (cauzione) in State bonds or State-guaranteed securities, valued at their nominal value.

Mandatory requirements, regardless of the form:

• Minimum amount: €50,000. This is the minimum required collateral and is non-negotiable.
• Duration: At least 36 months from the date of submission to the competent Provincial Directorate.
• Addressed to: The Direttore pro tempore (Director for the time being) of the Provincial Directorate of the Revenue Agency competent for the fiscal domicile of the fiscal representative.

Attention:
A generic policy is not enough. Your surety bond must be specifically drafted according to the criteria of Law 348/1982, as provided by Provision no. 178713/2025. A non-compliant guarantee will be rejected, causing delays and potential complications.

When and How to Submit the Guarantee

The procedure for submitting the guarantee varies depending on whether you are a new operator or an already active company.

• If you DO NOT yet have a VAT number:
  You must submit the surety bond concurrently with the request to start activity and the VIES registration. Without the guarantee, your VIES registration request cannot be accepted.
• If you already have a VAT number:
  You must deposit the surety bond BEFORE requesting VIES registration. If you were already in VIES on April 14, 2025, the deadline for submission was June 13, 2025.

The submission of the documentation is rigorous: it must be delivered by hand to the competent Provincial Directorate of the Revenue Agency. Electronic submission is not permitted, which underscores the importance of a direct and immediate verification.

What Happens If You Don’t Submit the Guarantee

Failure to submit the VIES Guarantee has serious and direct consequences for your operations in Italy.

If you are already registered in VIES and did not submit the surety bond by June 13, 2025, the following will happen:

1. You will receive a notice via PEC (Certified Electronic Mail) or registered letter from the Revenue Agency, signaling the irregularity.
2. You will have an additional 60 days to comply and submit the guarantee.
3. If you fail to comply within these further 60 days, automatic exclusion from VIES will be triggered.

And what if you are excluded from VIES?

• You can no longer operate under the intra-Community VAT exemption regime. This means your invoices will become subject to Italian VAT, even for intra-Community transactions.
• You risk accounting and tax problems with your EU partners, who may find themselves managing unexpected invoices with VAT.
• You will suffer a significant loss of commercial reliability, which could compromise your business relationships and your ability to operate in the Italian market.

In short, non-compliance is not just a sanction, but a serious obstacle that can block your commercial operations and damage your company’s reputation.

Case study: the non-EU company that wants to operate in Italy

To make the situation clearer, let’s consider a concrete example.

Concrete Example:

A company based in Shanghai intends to sell its products in Italy using a fiscal representative. To operate under the intra-Community VAT non-imposition regime and register with VIES, it must:

1. Request a surety bond (or deposit) of at least €50,000, valid for at least 36 months.
2. Address it to the Direttore pro tempore of the Provincial Directorate of the Revenue Agency competent for the fiscal domicile of its representative.
3. Physically deliver it to the Revenue Agency for verification.

Only after the positive outcome of this verification can it obtain VIES registration.

Without a surety bond? No VIES, no VAT 0% sales regime. In this case, the Chinese company will not be able to benefit from the tax advantages for intra-Community operations.

How to quickly obtain the surety bond for the VIES Guarantee

We understand that bureaucracy can be a burden, especially when operating internationally. That’s why we are here to simplify your life. We specialize in issuing surety bonds for the VIES Guarantee for non-EU operators.

We help you obtain the compliant guarantee, issued by authorized companies and ready for submission to the Revenue Agency.

What we offer you:

• Quote in 24h: Receive a clear and fast proposal.
• Policy already compliant with the law: Our surety bonds are drafted according to the criteria of Provision no. 178713/2025 and Law 348/1982.
• No risk of rejection: Our twenty years of experience guarantee a practice managed with the utmost professionalism.

Don’t waste precious time or risk penalties. With us, your business in Italy is in good hands.

FAQ – Frequently Asked Questions

Here are quick answers to the most common questions about the VIES Guarantee: