Lazio TAR Hearing Set for January 28, 2026
What Happened: Why January 28, 2026, is a Decisive Date
The legal saga involving non-European companies operating in Italy through a tax representative has reached a critical juncture.
The Lazio Regional Administrative Court (TAR) has scheduled the merits hearing for January 28, 2026, to rule on the legitimacy of the VIES Guarantee requirement introduced by Legislative Decree 13/2024.
This is a crucial moment, as the decision will significantly impact the operational future of many non-EU businesses that rely on Italy to conduct intra-Community transactions.
The core issue is straightforward: the current law mandates that non-EU businesses must provide a financial guarantee of at least €50,000 to be admitted to or remain registered in the VIES (VAT Information Exchange System), which is essential for intra-Community VAT operations. This requirement has triggered a backlash, with operators filing appeals arguing that the measure is disproportionate, impractical, and potentially in conflict with European Union law.
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The VIES Guarantee Introduced by Legislative Decree 13/2024
The heart of the debate is the new financial guarantee obligation, which was implemented to strengthen VAT controls on intra-Community transactions. According to the Italian State, the measure aims to prevent fraudulent behaviour, particularly by non-EU entities that may be difficult to trace.
The guarantee can be provided in the form of an insurance surety (fideiussione assicurativa), bank guarantee, surety bond (polizza cauzionale), or restricted government bonds (titoli di Stato vincolati). The objective is to ensure that VAT is paid promptly, even if the foreign entity suddenly ceases operations or fails to meet its tax obligations.
Who is Obligated to Provide the Guarantee?
The decree introduced two distinct guarantee obligations:
- The guarantee required from the tax representative themselves, necessary to assume this role for a non-EU entity.
- The guarantee directly required from the non-EU or non-EEA company seeking registration in the VIES Archive.
The obligation applies only to companies not resident in the European Union or the European Economic Area that operate through an Italian tax representative. It does not affect EU companies, which continue to operate under previous rules.
Amount, Duration, and Methods of the VIES Guarantee
The regulation establishes precise parameters:
- Minimum Amount: The guarantee must be at least €50,000.
- Duration: It must be valid for a minimum of 36 consecutive months.
- Forms Accepted: Insurance surety, bank guarantee, surety bond, or restricted government bonds.
The guarantee must be maintained throughout the company’s presence in the VIES. In case of interruption or revocation, the Italian Revenue Agency (Agenzia delle Entrate) can proceed with the operator’s deregistration from the archive.
Choose the best solution for you
to obtain the VIES VAT Guarantee
based VIES Guarantee
Requires an Italian co-obligor
For example your fiscal representative or an Italian company/director.
Fastest Issuance (3–4 Days)
A fixed €1,500 premium for the entire 36-month period — no hidden fees.
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Ideal when you must activate your VIES VAT status quickly.
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No Cash Deposit Required — no frozen funds, no blocked capital.
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No Personal or Corporate Guarantees Needed
The €50,000 cash deposit replaces the need for any co-obligor or personal guarantees.
Fully Accepted by All Italian Tax Offices
The deposit is held as collateral for the entire guarantee period and released at the end if there are no tax issues.
No Cash Deposit Required
Avoid freezing €50,000 for 36 months — no blocked funds, no collateral needed.
Ideal for Fully Compliant Companies
Works for businesses with a clean VAT history and reliable F24 payment behaviour.
Fully Accepted by All Italian Tax Offices
A fast, sustainable insurance-based VAT guarantee with cost proportional to turnover.
No Italian Co-Obligor Needed
Perfect if your Fiscal Representative cannot act as co-guarantor.
Strong Bank-Issued Security
A guarantee backed by a financial institution, fully compliant with Italian law.
Collateral via €50,000 Life Insurance Policy
€50,000 are used to fund a single-premium life insurance policy pledged as collateral for the guarantee – no need to open an Italian bank account, but the amount remains tied up for the duration of the guarantee.
The Legal Dispute: TAR and Council of State
Following the obligations introduced by Legislative Decree 13/2024, numerous companies and associations filed appeals with the Lazio TAR seeking an immediate suspension.
Initially, the TAR denied the suspension, confirming the immediate application of the regulation.
Subsequently, the Council of State intervened, acknowledging that the issue raised complex constitutional and EU law compatibility concerns. While the Council of State did not suspend the rule, it ordered the TAR to urgently schedule the merits hearing.
This led to the decision to convene the hearing for January 28, 2026.
Why the January 28, 2026, Hearing is a Game-Changer
The hearing is highly anticipated because it could determine a significant shift. The TAR must decide whether the rule is proportionate, legitimate, and consistent with the functioning of the European Single Market.
The consequences will vary dramatically depending on the outcome.
Possible Scenarios After the Ruling
Scenario Favorable to the Appellants
The TAR could annul or suspend the guarantee obligation. In this case, the VIES Guarantee requirement would cease, and non-EU companies would revert to operating without the added financial constraint.
Scenario Favorable to the State
The TAR could confirm the legitimacy of the regulation. In this event, the guarantee would become a stable and mandatory requirement. VIES deregistration would continue, and many foreign companies might choose to relocate their operations to other EU countries.
What Non-EU Companies Should Do Today
Pending the hearing, non-EU companies operating through a tax representative in Italy should:
- Verify if they fall under the mandatory obligation.
- Act promptly to obtain a compliant guarantee if required.
The regulation is in full force, and controls are operational. Delaying action can lead to exclusion from the VIES.
It is equally important to monitor the evolution of the legal dispute closely, as the final ruling could fundamentally alter the regulatory landscape.
January 28, 2026.
The presentation of a financial guarantee of at least €50,000 to operate in the VIES.
The tax representative guarantee and the VIES registration guarantee.
Yes, it is fully in force. The TAR did not suspend the application of the rule.
The company may be denied registration or deregistered from the VIES, leading to a block on intra-Community transactions.
The rule could be confirmed or annulled. In the latter case, the guarantee obligation would be lifted.
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