TAR Lazio Ruling 4986/2026: the €50,000 VIES guarantee is definitively confirmed
The ruling: appeal rejected, guarantee confirmed
With ruling no. 4986/2026, the Regional Administrative Court of Lazio (TAR Lazio) has rejected the appeal filed by several foreign companies — mainly Chinese — against the obligation to provide a surety guarantee of at least €50,000 for VIES registration.
The Court did not rule on the merits of the obligation. It declared the appeal inadmissible due to late filing: the companies had submitted it beyond the 60-day deadline from the publication of the MEF Decree of December 4, 2024. The Court clarified that the extended 150-day term — available for entities based abroad — does not apply when notifications are directed to Italian authorities such as the Ministry of Economy and the Revenue Agency.
The outcome is clear: the decree remains fully valid and enforceable. The €50,000 VIES guarantee can no longer be challenged in court. For non-EU companies operating in Italy through a tax representative, this is now a definitive requirement.
This ruling closes the judicial process that began in recent months. As we had already reported on the TAR Lazio hearing of January 28, 2026, the procedural issue proved decisive. The Court confirmed that the decree had immediate effect and should have been challenged promptly.
What changes for non-EU operators
The practical consequences of this ruling are significant for all non-EU companies operating in Italy:
- The obligation is final: without a guarantee of at least €50,000, it is not possible to register or remain in the VIES
- No VIES, no intra-Community transactions: companies excluded from VIES cannot use VAT Procedure 42, which is essential for import/export and international e-commerce
- Impact on tax representatives: responsibilities increase in managing surety guarantees for foreign clients
As we detailed in our analysis of the new tax rules for non-EU companies, the regulatory framework — born from Legislative Delegation no. 111/2023 to combat VAT fraud — has now been confirmed at the jurisdictional level as well.
Full analysis of the ruling
On VIESguarantee.com — the portal entirely dedicated to the VIES guarantee — we have published a detailed analysis of TAR Lazio ruling no. 4986/2026, including key passages, FAQ and a practical guide for companies that need to comply.
In the article you will find: the MEF decree explained, the reasons for dismissal, consequences for e-commerce and tax representatives, types of guarantees available, a real-world example and answers to frequently asked questions.
How to comply: bank or insurance surety
The MEF Decree of December 4, 2024 provides three accepted forms of guarantee: government bond deposit, bank surety, and insurance surety bond. For companies requiring fast turnaround without immobilizing capital, the insurance surety bond is generally the most accessible solution, with significantly shorter issuance times compared to traditional banking channels.
Need assistance with the VIES guarantee?
If your company operates in Italy through a tax representative and needs to activate or renew its VIES guarantee, contact us for an assessment of your situation.
Cover photo: Tingey Injury Law Firm on Unsplash
Articolo pubblicato il 21 March 2026, ultimo aggiornamento 29 March 2026
