VIES Guarantee: Lazio Court (TAR) to Rule on January 28, 2026
VIES Guarantee: What’s at Stake for Non-EU Businesses in Italy
The debate over the mandatory VIES Guarantee is entering a new, decisive phase. The Lazio Regional Administrative Court (TAR) has scheduled a key hearing for January 28, 2026.
On this date, the court will discuss the appeal filed by several non-EU companies challenging the obligation to provide a financial guarantee to operate in the intra-Community market through an Italian tax representative.
The New Requirement: €50,000 Minimum Guarantee
This obligation stems from Legislative Decree 13/2024, which introduced new measures to combat VAT evasion in intra-Community transactions.
Specifically, non-EU businesses must now present a minimum guarantee of €50,000 to obtain or keep their registration in the VIES Archive. This European database is essential for applying VAT rules on cross-border sales and purchases.
The positive reviews from our clients are tangible proof of our excellence. Click here to see what people who have experienced our services are saying.
The Rule is Active, Despite the Lawsuit
It is crucial to note: The VIES Guarantee rule is currently fully operational.
Companies that fail to provide the guarantee risk being deleted from the VIES Archive. The immediate consequences include:
- Inability to issue or receive intra-Community invoices under the non-taxable regime.
- The immediate halt of commercial exchanges.
- A required complete overhaul of logistics and tax structures.
The TAR initially denied a precautionary suspension of the rule. However, the Council of State, while not blocking the law, acknowledged that there are sensitive aspects that require in-depth evaluation and mandated the scheduling of a merits hearing. This is why the date is set for January 28, 2026.
Who Must Provide the VIES Guarantee?
The requirement applies exclusively to:
- Non-EU or non-EEA companies.
- Operators that use an Italian tax representative.
- Entities that carry out intra-Community sales or purchases from Italy.
The guarantee must be a minimum of 36 months in duration and can take the form of an insurance surety, bank guarantee, surety bond, or restricted government bonds.
Why the TAR’s Decision is So Important
The hearing on January 28, 2026, could lead to two completely different scenarios:
Scenario 1: The Rule is Deemed Illegitimate
- Those who have already submitted a guarantee could request its release.
- The obligation would likely lapse.
- Non-EU companies would return to operating without additional financial constraints.
Scenario 2: The Rule is Confirmed
- The VIES Guarantee would become a stable and permanent requirement.
- Deregistration from the VIES Archive would continue.
- Many foreign companies might decide to move their operations and warehouses to other EU countries with simpler procedures.
Act Now: Rules are Active While We Wait
During this period of legal uncertainty, non-EU companies must be especially careful. The regulation is in force, and failure to comply can have immediate consequences.
At the same time, the TAR’s decision could completely change the situation.
For a Deeper Dive
A comprehensive, updated analysis of the case—including regulatory details, operational explanations, and future scenarios—is available in the specialized article published on Viesguarantee.com We highly recommend reading this for an in-depth understanding.
Need a Guarantee or Case Analysis?
For practical information on the VIES Guarantee, acceptable surety bonds, or to evaluate your company’s specific position, please contact the experts at Viesguarantee.com They specialize in financial guarantees and regulatory obligations for non-EU operators.
