{"id":10687,"date":"2025-05-16T12:00:29","date_gmt":"2025-05-16T12:00:29","guid":{"rendered":"https:\/\/www.italiafideiussioni.it\/cautionnement-pour-representant-fiscal-tva-toutes-les-nouveautes-du-decret-2025\/"},"modified":"2026-03-30T18:03:31","modified_gmt":"2026-03-30T18:03:31","slug":"cautionnement-pour-representant-fiscal-tva-toutes-les-nouveautes-du-decret-2025","status":"publish","type":"post","link":"https:\/\/www.italiafideiussioni.it\/fr\/cautionnement-pour-representant-fiscal-tva-toutes-les-nouveautes-du-decret-2025\/","title":{"rendered":"Cautionnement pour Repr\u00e9sentant Fiscal TVA : toutes les nouveaut\u00e9s du d\u00e9cret 2025."},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">Imaginez \u00eatre un entrepreneur \u00e9tranger d\u00e9termin\u00e9 \u00e0 d\u00e9velopper votre entreprise en Italie. Vous \u00eates confront\u00e9 \u00e0 la complexit\u00e9 du syst\u00e8me fiscal et d\u00e9couvrez le concept de \u00ab Repr\u00e9sentant Fiscal \u00bb. Ce r\u00f4le, essentiel pour op\u00e9rer l\u00e9galement dans notre pays aux fins de la TVA, implique des responsabilit\u00e9s sp\u00e9cifiques, notamment la fourniture d&rsquo;une garantie obligatoire. Mais qu&rsquo;est-ce qui a chang\u00e9 avec le nouveau d\u00e9cret du 17 avril 2025 ?    <\/span><\/p>\n\n<p><span style=\"font-weight: 400;\">Suivez-nous dans ce voyage, o\u00f9 nous clarifierons tous vos doutes.<\/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>Pourquoi choisir Italiafideiussioni.it pour votre garantie ?<\/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>Conseil d\u00e9di\u00e9 et personnalis\u00e9.<\/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>Rapidit\u00e9 Support complet jusqu&rsquo;\u00e0 l&rsquo;approbation finale par l&rsquo;Agence des Imp\u00f4tset pr\u00e9cision dans la gestion du processus.<\/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>Rapidit\u00e0 e precisione della gestione della pratica.<\/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;\">Les nouvelles r\u00e8gles sur la garantie obligatoire pour les repr\u00e9sentants fiscaux aux fins de la TVA repr\u00e9sentent une excellente opportunit\u00e9 de travailler avec plus de clart\u00e9 et de s\u00e9curit\u00e9. Maintenant que vous avez tous les outils pour relever ce d\u00e9fi, votre chemin vers une repr\u00e9sentation fiscale correcte est plus simple et plus s\u00fbr que jamais. <\/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\">Demandez un devis de cautionnement maintenant<\/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>Qu&rsquo;est-ce qu&rsquo;un Repr\u00e9sentant Fiscal aux fins de la TVA ?<\/b><\/h2>\n\n<p><b>(Le monde ordinaire)<\/b><b><br\/><\/b><span style=\"font-weight: 400;\"> Un repr\u00e9sentant fiscal est obligatoire lorsqu&rsquo;une entreprise \u00e9trang\u00e8re, sans \u00e9tablissement permanent en Italie, effectue des op\u00e9rations imposables aux fins de la TVA. Cet interm\u00e9diaire joue un r\u00f4le crucial dans la gestion des obligations fiscales de l&rsquo;entreprise repr\u00e9sent\u00e9e. <\/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>La nouveaut\u00e9 du D\u00e9cret du 17 avril 2025<\/b><\/h2>\n\n<p> <span style=\"font-weight: 400;\">Le<\/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>d\u00e9cret du Directeur de l&rsquo;Agence des Imp\u00f4ts du 17 avril 2025<\/b><\/a><span style=\"font-weight: 400;\"> \u00e9tablit de nouvelles proc\u00e9dures op\u00e9rationnelles pour ceux qui assument le r\u00f4le de repr\u00e9sentant fiscal, en mettant particuli\u00e8rement l&rsquo;accent sur l&rsquo;obligation de fournir une garantie. En r\u00e9sum\u00e9 : <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Nouvelles exigences subjectives obligatoires.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Montants mis \u00e0 jour des garanties requises.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Proc\u00e9dures plus pr\u00e9cises pour la fourniture de la garantie.<\/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>Exigences subjectives pour le Repr\u00e9sentant Fiscal<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Beaucoup pourraient sous-estimer l&rsquo;importance de ces exigences, mais attention : le manque m\u00eame d&rsquo;une seule entra\u00eene la r\u00e9vocation automatique de la repr\u00e9sentation fiscale. Les exigences n\u00e9cessaires incluent : <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Absence de condamnations pour crimes financiers.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Aucune proc\u00e9dure p\u00e9nale en cours pour infractions fiscales.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Respect de la r\u00e9glementation en mati\u00e8re de contributions et de fiscalit\u00e9.<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>Pr\u00eat \u00e0 obtenir votre caution de repr\u00e9sentant fiscal ?<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-fc127796 gb-headline-text\"><b>Contactez-nous et recevez rapidement votre devis personnalis\u00e9.<\/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\">Contactez-nous pour plus d&rsquo;informations et pour demander un devis<\/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>Garantie obligatoire : qui doit la fournir ?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Voici le c\u0153ur de la nouveaut\u00e9 du d\u00e9cret : la garantie est obligatoire uniquement pour ceux qui repr\u00e9sentent deux entit\u00e9s ou plus. La garantie est diff\u00e9renci\u00e9e par tranches : <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">2 \u00e0 9 entit\u00e9s : 30 000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">10 \u00e0 50 entit\u00e9s : 100 000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">51 \u00e0 100 entit\u00e9s : 300 000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">101 \u00e0 1000 entit\u00e9s : 1 000 000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Plus de 1000 entit\u00e9s : 2 000 000 \u20ac<\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\"><b>Ceux qui repr\u00e9sentent une seule entit\u00e9 ne sont pas tenus de fournir une garantie<\/b>, mais doivent tout de m\u00eame d\u00e9clarer qu&rsquo;ils remplissent les exigences subjectives.<\/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>Comment fournir la garantie<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">La garantie peut \u00eatre fournie sous forme de<\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><b>Police d&rsquo;assurance caution<\/b><br\/><\/li>\n\n\n\n<li><b>Garantie bancaire<\/b><br\/><\/li>\n\n\n\n<li><b>Caution en titres d&rsquo;\u00c9tat<\/b><b><br\/><\/b><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Le document doit contenir des informations pr\u00e9cises, y compris les donn\u00e9es d&rsquo;identification, le montant, une dur\u00e9e minimale de 48 mois et l&rsquo;indication de la Direction Provinciale comp\u00e9tente de l&rsquo;Agence des Imp\u00f4ts.<\/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>Que se passe-t-il si le nombre d&rsquo;entit\u00e9s repr\u00e9sent\u00e9es augmente ?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Si, au cours de votre activit\u00e9, le nombre d&rsquo;entit\u00e9s repr\u00e9sent\u00e9es augmente, entrant dans une nouvelle tranche, vous devez fournir une nouvelle garantie correspondant \u00e0 la tranche sup\u00e9rieure, puis lib\u00e9rer la garantie pr\u00e9c\u00e9dente une fois que la nouvelle est accept\u00e9e.<\/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>Proc\u00e9dure de soumission de la garantie<\/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;\">La garantie doit \u00eatre soumise en m\u00eame temps que la d\u00e9claration de d\u00e9but d&rsquo;activit\u00e9 ou la modification des donn\u00e9es de TVA aupr\u00e8s de la Direction Provinciale comp\u00e9tente. L&rsquo;Agence des Imp\u00f4ts la v\u00e9rifiera et, une fois approuv\u00e9e, autorisera officiellement le repr\u00e9sentant fiscal \u00e0 op\u00e9rer. <\/span><\/p>\n\n<h2 class=\"gb-headline gb-headline-b085346c gb-headline-text\"><b>Cons\u00e9quences en cas de non-fourniture de la garantie<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Si un repr\u00e9sentant fiscal d\u00e9j\u00e0 en activit\u00e9 ne fournit pas la garantie dans les 60 jours suivant l&rsquo;entr\u00e9e en vigueur du d\u00e9cret, l&rsquo;Agence entamera la proc\u00e9dure de cessation des num\u00e9ros de TVA des entit\u00e9s repr\u00e9sent\u00e9es. Une p\u00e9riode suppl\u00e9mentaire de 60 jours est accord\u00e9e avant la cessation d\u00e9finitive des num\u00e9ros de TVA. <\/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>Que faire aujourd&rsquo;hui pour se conformer ?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">La cl\u00e9 pour aborder sereinement cette nouvelle r\u00e9glementation est d&rsquo;agir imm\u00e9diatement, en s&rsquo;assurant de :<\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">V\u00e9rifier les exigences subjectives.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">D\u00e9terminer le montant de la garantie en fonction des entit\u00e9s repr\u00e9sent\u00e9es.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Soumettre correctement la garantie \u00e0 l&rsquo;Agence des Imp\u00f4ts.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Faire tout cela aujourd&rsquo;hui signifie prot\u00e9ger votre avenir et celui de vos clients en Italie.<\/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>Avez-vous besoin d&rsquo;une caution de repr\u00e9sentant fiscal TVA ?<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-841bd1ab gb-headline-text\"><b>Demandez d\u00e8s maintenant un devis gratuit et sans engagement. R\u00e9ponse dans les 24 heures <\/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>Imaginez \u00eatre un entrepreneur \u00e9tranger d\u00e9termin\u00e9 \u00e0 d\u00e9velopper votre entreprise en Italie. Vous \u00eates confront\u00e9 \u00e0 la complexit\u00e9 du syst\u00e8me fiscal et d\u00e9couvrez le concept de \u00ab Repr\u00e9sentant Fiscal \u00bb. Ce r\u00f4le, essentiel pour op\u00e9rer l\u00e9galement dans notre pays aux fins de la TVA, implique des responsabilit\u00e9s sp\u00e9cifiques, notamment la fourniture d&rsquo;une garantie obligatoire. Mais [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10465,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"Cautionnement pour le repr\u00e9sentant fiscal TVA 2025 : nouvelles r\u00e8gles et guide complet","_yoast_wpseo_metadesc":"D\u00e9couvrez tout sur le cautionnement du repr\u00e9sentant fiscal en mati\u00e8re de TVA mis \u00e0 jour par le d\u00e9cret du 17 avril 2025. Exigences, modalit\u00e9s, garanties et obligations expliqu\u00e9es clairement.","_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":[116,117],"tags":[],"class_list":["post-10687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-approfondissements-sur-les-cautions","category-non-categorise"],"acf":false,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cautionnement pour le repr\u00e9sentant fiscal TVA 2025 : nouvelles r\u00e8gles et guide complet<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez tout sur le cautionnement du repr\u00e9sentant fiscal en mati\u00e8re de TVA mis \u00e0 jour par le d\u00e9cret du 17 avril 2025. 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