VIES Guarantee Bond: The Two Fastest Solutions with Finanziaria Romana S.p.A. and ItaliaFideiussioni.it
The new provisions of the Italian Revenue Agency (Agenzia delle Entrate) regarding the VIES guarantee bond have made it mandatory to present a suitable guarantee for foreign companies not resident in the EU or EEA that operate in Italy with a tax representative.
Following Provision no. 178713 of April 14, 2025, every VIES registration can only take place after the presentation of a guarantee bond that complies with the rules set out in DPR 633/1972, art. 35, paragraph 7-quater.
Per approfondire che cos’è la Garanzia VIES e chi è obbligato a presentarla, visita la nostra pagina dedicata alla Garanzia VIES per operatori extra-UE.
ItaliaFideiussioni.it, thanks to its collaboration with Finanziaria Romana S.p.A. — an Italian financial institution authorized by the Bank of Italy — offers two proven operational solutions, already used and accepted by the Revenue Agency for VIES enablement.
You can check Finanziaria Romana Spa’s authorization with the Bank of Italy by going to the SUPERVISORY REGISTERS AND LISTS section, then the FINANCIAL INTERMEDIARIES section, and using the mechanical number 32971 to verify Finanziaria Romana Spa’s authorizations. Furthermore, on the page dedicated to companies authorized by the Bank of Italy, you can download the complete and updated list of all financial institutions authorized to issue guarantees to the public. Once the PDF is downloaded, you can verify that Finanziaria Romana Spa is duly authorized with the mechanical number 32971.
1. Financial Solution – Life Insurance Policy as Counter-Guarantee
This is the most flexible and widely used formula by many non-EU companies.
- Issuing Institution: Finanziaria Romana S.p.A. (authorized by Bank of Italy)
- Counter-Guarantee: Life insurance policy for the full required amount
- Duration: 36 months, as per regulations
- Single Three-Year Premium: € 2,800.00
- Beneficiary: Competent Provincial Directorate of the Revenue Agency
Main Advantages
- No security deposit or liquidity block
- Fast issuance times (3–4 working days)
- Guarantee already accepted in previous VIES cases
- Solution compliant with the rules of the Ministerial Decree of December 4, 2024, and the ADE Provision of April 14, 2025
This is an ideal choice for companies seeking a streamlined, fully compliant, and financially sustainable procedure, without tying up funds.
Judgment garanzia fideiussoria viene emessa da Finanziaria Romana S.p.A., che si assume l’impegno nei confronti dell’Agenzia delle Entrate, mentre la controgaranzia è costituita da una polizza vita per l’intero importo da garantire, intestata al rappresentante fiscale italiano and contraente estero.
2. Financial Solution – Cash Collateral (Security Deposit)
For those who prefer a lower premium, the second option provides the same guarantee issued by Finanziaria Romana S.p.A., but with a security deposit (cash collateral) whose amount is determined based on the financial solidity of the applicant company.
- Issuing Institution: Finanziaria Romana S.p.A. (authorized by Bank of Italy)
- Counter-Guarantee: Security deposit in % of the guaranteed amount, to be assessed
- Duration: 36 months
- Single Three-Year Premium: € 1,500.00
- Beneficiary: Provincial Directorate of the Revenue Agency
Main Advantages
- Lower premium compared to the life insurance policy solution
- Simple and immediate structure
- Issuance in 3–4 working days
- Guarantee perfectly compliant with the Revenue Agency’s requirements
Ideal for companies that have liquidity and want to save on the cost of the premium while maintaining maximum reliability.
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Required Documentation
The following documents are necessary to start the preliminary investigation:
| Required Documents (and US legal equivalents) | Purpose |
| Certificate of Incorporation or equivalent document (US Equivalent: Certificate of Incorporation, Articles of Incorporation for corporations or Articles of Organization for LLCs) | To prove that the company is properly registered and active. |
| Memorandum of Association and updated Articles of Association (US Equivalent: Bylaws for corporations or Operating Agreement for LLCs) | Documents governing the internal operation of the company. |
| Updated list of directors with signing and representation powers (US Equivalent: Company Officers List or corporate resolution) | Lists executives with decision-making and signing authority. |
| Company organizational chart (US Equivalent: Organizational Chart) | Shows the internal structure, levels of responsibility, and ownership. |
| Beneficial Owner Declaration (US Equivalent: Beneficial Ownership Declaration or BOI Report as required by FinCEN) | Document required for anti-money laundering (AML) purposes and real beneficiary identification. |
| Valid identification documents of the beneficial owners (US Equivalent: 2 documents: Passport and official identity document for each UBO) | Identification of the Ultimate Beneficial Owners. |
| 2 Documents: Identity document and passport of the legal representative (US Equivalent: Passport and ID of the CEO / President / Managing Member) | Identification of the person who will sign the guarantee. |
| Proxies or corporate resolutions confirming the representative’s signing powers (US Equivalent: Board Resolution or Certificate of Incumbency) | Attest who has the legal authority to represent the company. |
| Latest approved financial statement (US Equivalent: Most recent financial statement, even internally prepared, or the latest tax return if the financial statement is unavailable) | Financial documentation. |
| Documentation clearly and detailedly describing the company’s business activity (US Equivalent: Company Profile or brief presentation) | Describes the business activity, sector, products/services, and target market. |
Once the complete documentation is received, the guarantee is issued in just 3–4 working days.
| Need | Recommended Solution | Three-Year Premium |
| I do not want to tie up liquidity | Life Insurance Policy | € 2,800.00 |
| I want to reduce the cost of the premium | Cash Collateral | € 1,500.00 |
Both solutions are fully compliant with the Revenue Agency’s rules, already tested and approved in various real cases of VIES guarantees issued in Italy.
With ItaliaFideiussioni.it and Finanziaria Romana S.p.A., obtaining the VIES guarantee bond is no longer a bureaucratic hurdle. We provide fast procedures, personalized assistance, and solutions compliant with current regulations, already recognized and accepted by the territorial offices of the Revenue Agency.
