{"id":10740,"date":"2025-05-16T12:00:29","date_gmt":"2025-05-16T12:00:29","guid":{"rendered":"https:\/\/www.italiafideiussioni.it\/guarantee-for-vat-fiscal-representative-all-the-new-provisions-of-the-2025-decree\/"},"modified":"2026-05-21T10:45:22","modified_gmt":"2026-05-21T10:45:22","slug":"guarantee-for-vat-fiscal-representative-all-the-new-provisions-of-the-2025-decree","status":"publish","type":"post","link":"https:\/\/www.italiafideiussioni.it\/en\/guarantee-for-vat-fiscal-representative-all-the-new-provisions-of-the-2025-decree\/","title":{"rendered":"Guarantee for VAT Fiscal Representative: all the new provisions of the 2025 decree."},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">Imagine you&#8217;re a foreign entrepreneur determined to expand your business in Italy. You&#8217;re faced with the complex world of taxation and come across the concept of a &#8220;Fiscal Representative.&#8221; This role, essential for legally operating in our country for VAT purposes, entails specific responsibilities, including the provision of a mandatory surety bond. But what has changed with the new decree of April 17, 2025?    <\/span><\/p>\n\n<p><span style=\"font-weight: 400;\">Join us on this journey, where we&#8217;ll clarify all your doubts.<\/span><\/p>\n<div class=\"gb-container gb-container-55c85d99\">\n<style>.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-contents-title-wrap{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-contents-title{font-weight:regular;font-style:normal;}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap .kb-table-of-content-list{color:#00397d;font-size:1.2em;line-height:30px;font-weight:regular;font-style:normal;margin-top:var(--global-kb-spacing-sm, 1.5rem);margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap .kb-table-of-content-list .kb-table-of-contents__entry:hover{color:#3bbff0;}@media all and (max-width: 767px){.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap .kb-table-of-content-list{font-size:1em;}}<\/style>\n<\/div><style>.wp-block-kadence-spacer.kt-block-spacer-10459_5da197-ee .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_5da197-ee .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_5da197-ee\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<div class=\"gb-container gb-container-65e3eaa7\">\n\n<div class=\"gb-headline gb-headline-67de0b98 gb-headline-text\"><b><b><b><strong><b>Why Choose Italiafideiussioni.it for Your Guarantee?<\/b><\/strong><\/b><\/b><\/b><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-bce3e5b5\">\n<div class=\"gb-grid-column gb-grid-column-4507ebde\"><div class=\"gb-container gb-container-4507ebde\">\n<style>.kt-svg-icons10459_38fb0b-50 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons10459_38fb0b-50{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons10459_38fb0b-50 alignnone\"><style>.kt-svg-item-10459_df98ff-79 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-10459_df98ff-79 .kb-svg-icon-wrap{color:#8ed1fc;font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-10459_df98ff-79\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_handshake\"><svg viewBox=\"0 0 640 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M434.7 64h-85.9c-8 0-15.7 3-21.6 8.4l-98.3 90c-.1.1-.2.3-.3.4-16.6 15.6-16.3 40.5-2.1 56 12.7 13.9 39.4 17.6 56.1 2.7.1-.1.3-.1.4-.2l79.9-73.2c6.5-5.9 16.7-5.5 22.6 1 6 6.5 5.5 16.6-1 22.6l-26.1 23.9L504 313.8c2.9 2.4 5.5 5 7.9 7.7V128l-54.6-54.6c-5.9-6-14.1-9.4-22.6-9.4zM544 128.2v223.9c0 17.7 14.3 32 32 32h64V128.2h-96zm48 223.9c-8.8 0-16-7.2-16-16s7.2-16 16-16 16 7.2 16 16-7.2 16-16 16zM0 384h64c17.7 0 32-14.3 32-32V128.2H0V384zm48-63.9c8.8 0 16 7.2 16 16s-7.2 16-16 16-16-7.2-16-16c0-8.9 7.2-16 16-16zm435.9 18.6L334.6 217.5l-30 27.5c-29.7 27.1-75.2 24.5-101.7-4.4-26.9-29.4-24.8-74.9 4.4-101.7L289.1 64h-83.8c-8.5 0-16.6 3.4-22.6 9.4L128 128v223.9h18.3l90.5 81.9c27.4 22.3 67.7 18.1 90-9.3l.2-.2 17.9 15.5c15.9 13 39.4 10.5 52.3-5.4l31.4-38.6 5.4 4.4c13.7 11.1 33.9 9.1 45-4.7l9.5-11.7c11.2-13.8 9.1-33.9-4.6-45.1z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"gb-headline gb-headline-a07e0bab gb-headline-text\"><b><b><b><strong>Dedicated and personalized consultancy.<\/strong><\/b><\/b><\/b><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-92e9ab27\"><div class=\"gb-container gb-container-92e9ab27\">\n<style>.kt-svg-icons10459_09be25-f9 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons10459_09be25-f9{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons10459_09be25-f9 alignnone\"><style>.kt-svg-item-10459_69b8a0-05 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-10459_69b8a0-05 .kb-svg-icon-wrap{color:#8ed1fc;font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-10459_69b8a0-05\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_clipboard-check\"><svg viewBox=\"0 0 384 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M336 64h-80c0-35.3-28.7-64-64-64s-64 28.7-64 64H48C21.5 64 0 85.5 0 112v352c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V112c0-26.5-21.5-48-48-48zM192 40c13.3 0 24 10.7 24 24s-10.7 24-24 24-24-10.7-24-24 10.7-24 24-24zm121.2 231.8l-143 141.8c-4.7 4.7-12.3 4.6-17-.1l-82.6-83.3c-4.7-4.7-4.6-12.3.1-17L99.1 285c4.7-4.7 12.3-4.6 17 .1l46 46.4 106-105.2c4.7-4.7 12.3-4.6 17 .1l28.2 28.4c4.7 4.8 4.6 12.3-.1 17z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"gb-headline gb-headline-9e7d8fe0 gb-headline-text\"><b><b><b><strong>Comprehensive support up to the final approval by the Revenue Agency.<\/strong><\/b><\/b><\/b><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-b189e0e5\"><div class=\"gb-container gb-container-b189e0e5\">\n<style>.kt-svg-icons10459_89bb1f-da .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons10459_89bb1f-da{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons10459_89bb1f-da alignnone\"><style>.kt-svg-item-10459_ca1926-64 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-10459_ca1926-64 .kb-svg-icon-wrap{color:#8ed1fc;font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-10459_ca1926-64\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_fast-forward\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M512 76v360c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12V284.1L276.5 440.6c-20.6 17.2-52.5 2.8-52.5-24.6V284.1L52.5 440.6C31.9 457.8 0 443.4 0 416V96c0-27.4 31.9-41.7 52.5-24.6L224 226.8V96c0-27.4 31.9-41.7 52.5-24.6L448 226.8V76c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"gb-headline gb-headline-49256118 gb-headline-text\"><b><b><b><strong>Speed and precision in handling the process.<\/strong><\/b><\/b><\/b><\/p>\n\n<\/div><\/div>\n<\/div>\n\n\n<p class=\"gb-headline gb-headline-0fe2e8eb gb-headline-text\"><b><b><b><b><span style=\"font-weight: 400;\">Le nuove regole sulla fideiussione obbligatoria per il rappresentante fiscale ai fini IVA rappresentano una grande opportunit\u00e0 per lavorare con maggiore chiarezza e sicurezza. Ora che hai tutti gli strumenti per affrontare questa sfida, il tuo percorso verso una corretta rappresentanza fiscale \u00e8 pi\u00f9 semplice e sicuro che mai. <\/span><\/b><\/b><\/b><\/b><\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42, .wp-block-kadence-advancedbtn.kb-btns10459_de8d63-42, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns10459_de8d63-42{margin-top:30px;}.wp-block-kadence-advancedbtn.kb-btns10459_de8d63-42{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns10459_de8d63-42 .kt-button{font-weight:normal;font-style:normal;}.kt-btns10459_de8d63-42 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns10459_de8d63-42\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button{background:#0056b3;font-size:20px;border-top-left-radius:6px;border-top-right-radius:6px;border-bottom-right-radius:6px;border-bottom-left-radius:6px;padding-top:12px;padding-right:12px;padding-bottom:12px;padding-left:12px;margin-top:12px;margin-bottom:24px;}.wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button:focus{background:#003f88;}<\/style><a class=\"kb-button kt-button button kb-btn10459_f49cae-45 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"#per-preventivo\"><span class=\"kt-btn-inner-text\">Request a surety bond quote now<\/span><\/a><\/div>\n\n<\/div><style>.wp-block-kadence-spacer.kt-block-spacer-10459_6797c0-31 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_6797c0-31 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_6797c0-31\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-8cc7efb1 gb-headline-text\"><b>What is a Fiscal Representative for VAT purposes?<\/b><\/h2>\n\n<p><b>(The Ordinary World)<\/b><b><br\/><\/b><span style=\"font-weight: 400;\"> A fiscal representative is mandatory when a foreign company, without a permanent establishment in Italy, carries out taxable operations for VAT purposes. This intermediary plays a crucial role in managing the tax obligations of the represented company. <\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_6a369d-a5 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_6a369d-a5 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_6a369d-a5\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-a74efcd4 gb-headline-text\"><b>The Innovation of the April 17, 2025 Decree<\/b><\/h2>\n\n<p> <span style=\"font-weight: 400;\"> The <\/span><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/8967757\/Provvedimento-garanzia-Rappresentanti+fiscali+del+17+aprile+2025.pdf\/6292532f-f2f3-e4e3-5e52-d0428d2fa88e?t=1744901177741\"><b>Decree from the Director of the Revenue Agency dated April 17, 2025,<\/b><\/a><span style=\"font-weight: 400;\"> establishes new operational procedures for those assuming the role of fiscal representative, focusing particularly on the obligation of providing a surety bond. In summary: <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">New mandatory subjective requirements.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Updated amounts for the required guarantees.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">More precise procedures for providing the surety bond.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_0c5a24-31 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_0c5a24-31 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_0c5a24-31\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-01f369ed gb-headline-text\"><b>Subjective Requirements for the Fiscal Representative<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Many might underestimate the importance of these requirements, but be careful: lacking even one leads to the automatic revocation of the fiscal representation. Necessary requirements include: <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">No convictions for financial crimes.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">No pending criminal proceedings for tax offenses.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Compliance with contribution and tax regulations.<br\/><\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_44be1b-34 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_44be1b-34 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_44be1b-34\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<div class=\"gb-container gb-container-f6f1ced3\">\n\n<div class=\"gb-headline gb-headline-6aaa1400 gb-headline-text\"><b>Ready to get your Tax Representative Surety Bond?<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-fc127796 gb-headline-text\"><b>Contact us and receive your personalized quote quickly.<\/b><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8, .wp-block-kadence-advancedbtn.kb-btns10459_b6e530-a8, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns10459_b6e530-a8{margin-top:30px;}.wp-block-kadence-advancedbtn.kb-btns10459_b6e530-a8{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns10459_b6e530-a8 .kt-button{font-weight:normal;font-style:normal;}.kt-btns10459_b6e530-a8 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns10459_b6e530-a8\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button{background:#0056b3;font-size:20px;border-top-left-radius:6px;border-top-right-radius:6px;border-bottom-right-radius:6px;border-bottom-left-radius:6px;padding-top:12px;padding-right:12px;padding-bottom:12px;padding-left:12px;margin-top:12px;margin-bottom:24px;}.wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button:focus{background:#003f88;}<\/style><a class=\"kb-button kt-button button kb-btn10459_86a91d-a4 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"#per-preventivo\"><span class=\"kt-btn-inner-text\">Contact us for information and to request a quote<\/span><\/a><\/div>\n\n<\/div><style>.wp-block-kadence-spacer.kt-block-spacer-10459_fe13a0-00 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_fe13a0-00 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_fe13a0-00\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-b0e107dd gb-headline-text\"><b>Mandatory Surety Bond: Who Must Provide It?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Here&#8217;s the core of the Decree&#8217;s innovation: the guarantee (surety bond) is mandatory only for those representing two or more entities. The surety bond is differentiated by tiers: <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">2 to 9 entities: \u20ac30,000<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">10 to 50 entities: \u20ac100,000<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">51 to 100 entities: \u20ac300,000<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">101 to 1000 entities: \u20ac1,000,000<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">More than 1000 entities: \u20ac2,000,000<\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\"><b>Those representing a single entity are not required to provide any guarantee<\/b> but must still declare possession of the subjective requirements.<br\/>.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_c6ee60-83 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_c6ee60-83 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_c6ee60-83\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-7ba12e5a gb-headline-text\"><b>How to Provide the Surety Bond<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">The guarantee can be provided in the form of:<\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><b>Surety insurance policy<\/b><br\/><\/li>\n\n\n\n<li><b>Bank guarantee<\/b><br\/><\/li>\n\n\n\n<li><b>Collateral in government securities<\/b><b><br\/><\/b><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">The document must contain precise information, including identification data, amount, minimum duration of 48 months, and the indication of the competent Provincial Directorate of the Revenue Agency.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_66de4f-9a .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_66de4f-9a .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_66de4f-9a\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-d58e20c3 gb-headline-text\"><b>What Happens if the Number of Represented Entities Increases?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">If during your activity the number of represented entities increases, entering a new tier, you must provide a new surety bond corresponding to the higher tier, then release the previous guarantee once the new one is accepted.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_97a3be-dc .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_97a3be-dc .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_97a3be-dc\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-c7f93f15 gb-headline-text\"><b>Procedure for Submitting the Guarantee<\/b><\/h2>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_90bba7-3a .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_90bba7-3a .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_90bba7-3a\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<p><span style=\"font-weight: 400;\">The surety bond must be submitted simultaneously with the declaration of commencement of activity or the change of VAT data at the competent Provincial Directorate. The Revenue Agency will verify it and, once approved, will officially authorize the fiscal representative to operate. <\/span><\/p>\n\n<h2 class=\"gb-headline gb-headline-b085346c gb-headline-text\"><b>Consequences of Failing to Provide the Surety Bond<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">If an already operating fiscal representative does not submit the surety bond within 60 days from the decree&#8217;s effective date, the Agency will initiate the procedure to terminate the VAT numbers of the represented entities. An additional 60-day period is granted before the definitive termination of the VAT numbers. <\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_7c7538-64 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_7c7538-64 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_7c7538-64\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-21299b94 gb-headline-text\"><b>What to Do Today to Comply?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">The key to calmly facing this new regulation is to act immediately, ensuring to:<\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Verify the subjective requirements.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Determine the amount of the surety bond based on the represented entities.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Correctly submit the guarantee to the Revenue Agency.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Doing all this today means protecting your future and that of your clients in Italy.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_33b15b-17 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_33b15b-17 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_33b15b-17\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<div class=\"gb-container gb-container-77a16a6c\">\n\n<div class=\"gb-headline gb-headline-d38a71f4 gb-headline-text\"><b>Do you need a VAT tax representative surety bond?<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-841bd1ab gb-headline-text\"><b>Request a free, no-obligation quote now. Response within 24 hours <\/b>.<\/div>\n\n\n<div class=\"gb-container gb-container-02587cc9\">\n\n<a class=\"gb-button gb-button-87c612e1\" href=\"tel:+39055285313\"><span class=\"gb-icon\"><svg viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M164.9 24.6c-7.7-18.6-28-28.5-47.4-23.2l-88 24C12.1 30.2 0 46 0 64C0 311.4 200.6 512 448 512c18 0 33.8-12.1 38.6-29.5l24-88c5.3-19.4-4.6-39.7-23.2-47.4l-96-40c-16.3-6.8-35.2-2.1-46.3 11.6L304.7 368C234.3 334.7 177.3 277.7 144 207.3L193.3 167c13.7-11.2 18.4-30 11.6-46.3l-40-96z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">+39 055 28.53.13<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-efe5f4d0\" href=\"https:\/\/wa.me\/+393397150157\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">Scrivi su Whataspp<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-db07f0c8\" href=\"mailto:info@italiafideiussioni.it\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">Scrivici una mail<\/span><\/a>\n\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Imagine you&#8217;re a foreign entrepreneur determined to expand your business in Italy. You&#8217;re faced with the complex world of taxation and come across the concept of a &#8220;Fiscal Representative.&#8221; This role, essential for legally operating in our country for VAT purposes, entails specific responsibilities, including the provision of a mandatory surety bond. But what has [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10464,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"VAT Fiscal Representative Suretyship 2025: full guide","_yoast_wpseo_metadesc":"Find out everything about the surety bond for the tax representative for VAT purposes updated to the decree of 17 April 2025. 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