VIES Guarantee for Non-EU Operators: The Complete Guide to Avoid Mistakes

Starting from April 14, 2025, all companies based outside the European Union or the European Economic Area that operate in Italy through a fiscal representative will have a new obligation: to provide a financial guarantee (surety bond or deposit) in order to access or remain registered in VIES (the VAT Information Exchange System used to verify intra-EU VAT numbers).

This measure has been introduced to combat intra-EU VAT fraud, but it may become a bureaucratic obstacle if not handled correctly. In this article, we explain everything you need to know to obtain your VIES guarantee quickly and easily.

What is the VIES Guarantee

The VIES Guarantee is a surety bond or security deposit of at least €50,000 with a minimum duration of 36 months, which must be submitted to the Italian Revenue Agency (Agenzia delle Entrate) in order to operate under the VAT exemption regime for intra-EU transactions.

The obligation is established by Legislative Decree 13/2024 (which amends Article 35, paragraph 7-quater of Presidential Decree 633/1972) and is regulated by Provision No. 178713/2025.

This measure aims to prevent illegal practices such as the so-called “VAT carousel fraud” and to ensure the financial reliability of non-EU operators.

Who Must Provide It?

The VIES Guarantee must be submitted by:

• All operators based outside the EU or the EEA that operate in Italy through a fiscal representative.
• Companies already registered in VIES before April 14, 2025 must also comply with the new requirement.

The obligation does not apply to operators established within the EU or the EEA.

Mandatory Characteristics of the Guarantee

To be accepted by the Italian Revenue Agency (Agenzia delle Entrate), the guarantee must meet the following requirements:

• Minimum amount: €50,000
• Duration: at least 36 months
• Form: a bank or insurance surety bond pursuant to Law 348/1982, or a deposit in government bonds
• Beneficiary: the pro tempore Director of the competent Provincial Office of the Italian Revenue Agency

A generic guarantee is not accepted. The policy must be drafted according to the official template established by Provision No. 178713/2025.

A guarantee that does not comply with these requirements will be rejected, causing delays and possible complications in the VIES registration process.

When and How to Submit It

If you do NOT yet have a VAT number:
You must submit the surety bond together with the application to open the business activity and register in VIES.

If you already have a VAT number:
You must submit the guarantee before requesting registration in the VIES system.
Companies that were already registered in VIES before April 14, 2025 had time until June 13, 2025 to comply.

The surety bond must be physically delivered to the Provincial Office of the Italian Revenue Agency (Agenzia delle Entrate).
Electronic submission is not allowed.

What Happens If You Don’t Submit It?

You will receive a notice via certified email (PEC) or registered mail.

You will have 60 days to regularize your position.

If you do not submit the guarantee, you will be removed from the VIES system.

Removal from VIES = no 0% VAT rate = loss of tax advantages.

Moreover, your European clients will have to apply Italian VAT to invoices, which may lead to commercial and accounting consequences.

An Example

A company based in Shanghai wants to sell goods in Italy through a fiscal representative.
To do so, it must:

• Obtain a bank or insurance surety bond of €50,000
• Make it payable to the Director of the competent office of the Italian Revenue Agency
• Deliver it in person to the Italian Revenue Agency

Without the surety bond, the company cannot be registered in the VIES system and cannot issue invoices under the VAT exemption regime (0% VAT).

In this case, the Chinese company would not be able to benefit from the tax advantages related to intra-EU transactions.Per farlo deve:

Get Your Compliant VIES Guarantee Now

With Italiafideiussioni, obtaining a VIES surety bond is simple, secure, and fast:

• Quote within 24 hours
• Policies already compliant with current regulations
• Full support with documentation and beneficiary details
• No risk of rejection

To learn more, visit the dedicated VIES Guarantee page:
https://www.italiafideiussioni.it/en/sureties-for-businesses-and-professionals/agencies-and-professionals/vies-guarantee-for-non-eu-operators/

Articolo pubblicato il 25 July 2025, ultimo aggiornamento 11 March 2026