{"id":12952,"date":"2026-03-21T17:29:47","date_gmt":"2026-03-21T17:29:47","guid":{"rendered":"https:\/\/www.italiafideiussioni.it\/?p=12952"},"modified":"2026-03-29T21:29:15","modified_gmt":"2026-03-29T21:29:15","slug":"tar-lazio-ruling-4986-2026-vies-guarantee-confirmed","status":"publish","type":"post","link":"https:\/\/www.italiafideiussioni.it\/en\/tar-lazio-ruling-4986-2026-vies-guarantee-confirmed\/","title":{"rendered":"TAR Lazio Ruling 4986\/2026: the \u20ac50,000 VIES guarantee is definitively confirmed"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"ruling\" style=\"margin-top:45px\"><strong>The ruling: appeal rejected, guarantee confirmed<\/strong><\/h2>\n\n\n\n<p>With <strong>ruling no. 4986\/2026<\/strong>, the Regional Administrative Court of Lazio (TAR Lazio) has rejected the appeal filed by several foreign companies \u2014 mainly Chinese \u2014 against the obligation to provide a <a href=\"https:\/\/www.italiafideiussioni.it\/en\/sureties-for-businesses-and-professionals\/agencies-and-professionals\/vies-guarantee-for-non-eu-operators\/\" target=\"_blank\" rel=\"noopener\">surety guarantee of at least \u20ac50,000<\/a> for VIES registration.<\/p>\n\n\n\n<p>The Court did not rule on the merits of the obligation. It declared the appeal <strong>inadmissible due to late filing<\/strong>: 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 \u2014 available for entities based abroad \u2014 does not apply when notifications are directed to Italian authorities such as the Ministry of Economy and the Revenue Agency.<\/p>\n\n\n<div class=\"gb-container gb-container-en_tar_box1\">\n\n<p><strong>The outcome is clear:<\/strong> the decree remains fully valid and enforceable. The \u20ac50,000 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.<\/p>\n\n<\/div>\n\n\n<p>This ruling closes the judicial process that began in recent months. As we had already reported on the <a href=\"https:\/\/www.italiafideiussioni.it\/en\/tar-lazio-28-01-2026-vies\/\" target=\"_blank\" rel=\"noopener\">TAR Lazio hearing of January 28, 2026<\/a>, the procedural issue proved decisive. The Court confirmed that the decree had immediate effect and should have been challenged promptly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"implications\" style=\"margin-top:45px\"><strong>What changes for non-EU operators<\/strong><\/h2>\n\n\n\n<p>The practical consequences of this ruling are significant for all non-EU companies operating in Italy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>The obligation is final:<\/strong> without a guarantee of at least \u20ac50,000, it is not possible to register or remain in the VIES<\/li>\n\n\n<li><strong>No VIES, no intra-Community transactions:<\/strong> companies excluded from VIES cannot use VAT Procedure 42, which is essential for import\/export and international e-commerce<\/li>\n\n\n<li><strong>Impact on tax representatives:<\/strong> responsibilities increase in managing surety guarantees for foreign clients<\/li>\n\n<\/ul>\n\n\n\n<p>As we detailed in our analysis of the <a href=\"https:\/\/www.italiafideiussioni.it\/en\/tar-lazio-hearing-new-vat-rules-for-non-eu-companies-in-italy\/\" target=\"_blank\" rel=\"noopener\">new tax rules for non-EU companies<\/a>, the regulatory framework \u2014 born from Legislative Delegation no. 111\/2023 to combat VAT fraud \u2014 has now been confirmed at the jurisdictional level as well.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"full-analysis\" style=\"margin-top:45px\"><strong>Full analysis of the ruling<\/strong><\/h2>\n\n\n\n<p>On <strong>VIESguarantee.com<\/strong> \u2014 the portal entirely dedicated to the VIES guarantee \u2014 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.<\/p>\n\n\n<div class=\"gb-container gb-container-en_tar_box2\">\n\n<p>&#x1f4c4; <strong><a href=\"https:\/\/www.viesguarantee.com\/regulatory-updates\/tar-lazio-decision-4986-2026-vies-guarantee-50000-import-export\/\" target=\"_blank\" rel=\"noopener nofollow\">Read the full analysis: TAR Lazio no. 4986\/2026 \u2014 the \u20ac50,000 VIES guarantee is valid and changes everything for import export \u2192<\/a><\/strong><\/p>\n\n\n<p>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.<\/p>\n\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-comply\" style=\"margin-top:45px\"><strong>How to comply: bank or insurance surety<\/strong><\/h2>\n\n\n\n<p>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 <a href=\"https:\/\/www.italiafideiussioni.it\/en\/sureties-for-businesses-and-professionals\/agencies-and-professionals\/vies-guarantee-for-non-eu-operators\/\" target=\"_blank\" rel=\"noopener\">insurance surety bond<\/a> is generally the most accessible solution, with significantly shorter issuance times compared to traditional banking channels.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"contact\" style=\"margin-top:45px\"><strong>Need assistance with the VIES guarantee?<\/strong><\/h2>\n\n\n\n<p>If your company operates in Italy through a tax representative and needs to activate or renew its VIES guarantee, <a href=\"https:\/\/www.italiafideiussioni.it\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\">contact us<\/a> for an assessment of your situation.<\/p>\n\n\n<div class=\"gb-container gb-container-cta_translated\">\n\n<a class=\"gb-button gb-button-cta_t_phone\" 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-cta_t_wa\" 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\">Write on WhatsApp<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-cta_t_email\" 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\">Send us an email<\/span><\/a>\n\n<\/div>\n\n\n<p class=\"has-text-align-center\" style=\"margin-top:20px;font-size:13px;font-style:italic;font-weight:400\">Cover photo: <a href=\"https:\/\/unsplash.com\/@tingeyinjurylawfirm\" target=\"_blank\" rel=\"noopener nofollow\">Tingey Injury Law Firm<\/a> on <a href=\"https:\/\/unsplash.com\" target=\"_blank\" rel=\"noopener nofollow\">Unsplash<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The TAR Lazio rejected the appeal against the mandatory \u20ac50,000 VIES guarantee. Ruling no. 4986\/2026 makes this requirement definitive for all non-EU companies operating in Italy.<\/p>\n","protected":false},"author":2,"featured_media":12938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"TAR Lazio ruling 4986\/2026 confirms the EUR 50,000 VIES guarantee requirement. Key legal analysis for foreign companies in Italy.","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_canonical":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","footnotes":""},"categories":[88],"tags":[],"class_list":["post-12952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights-sureties"],"acf":false,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAR Lazio Ruling 4986\/2026: the \u20ac50,000 VIES guarantee is definitively confirmed | |<\/title>\n<meta name=\"description\" content=\"TAR Lazio ruling 4986\/2026 confirms the EUR 50,000 VIES guarantee requirement. 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