How the €50,000 requirement works and what Non-EU Sellers must know
What Is the Italy VAT VIES Guarantee?
The Italy VAT VIES Guarantee is a mandatory €50,000 financial guarantee required from non-EU and non-EEA companies that register for Italian VAT through a fiscal representative and want to be included in the VIES (VAT Information Exchange System).
The guarantee is required before a company can trade goods or services within the EU under VAT-exempt intra-EU transactions.
This obligation was introduced by Legislative Decree 13/2024 and formalized by the Italian Revenue Agency (Agenzia delle Entrate) with Provision No. 178713 of 14 April 2025.
Need Help with Your Italy VAT VIES Guarantee?
Our team assists international sellers, fiscal representatives and cross-border platforms with: Vies Guarantee
Why Italy Introduced the €50,000 Guarantee
Italy’s Ministry of Economy and Finance introduced the VIES guarantee to:
- prevent VAT fraud
- strengthen fiscal compliance for non-EU sellers
- ensure adequate financial reliability
- protect VAT revenue from high-risk operators
The measure has major implications for global e-commerce businesses, marketplaces, and service providers.
Who Must Provide the Italy VAT VIES Guarantee
The €50,000 Italy VAT guarantee applies to:
- Non-EU sellers
- Non-EEA sellers
- Companies using an Italian fiscal representative
- Sellers who want VIES status to perform intra-EU VAT-exempt transactions
The guarantee is not required for:
- EU-established companies
- EEA-established companies
- Sellers with a permanent establishment in Italy
- Italian VAT holders not using a fiscal representative
Trusted by international sellers and fiscal representatives worldwide
Amount, Duration and Accepted Forms
Deadlines for Compliance
- New VIES applicants:
The guarantee must be submitted before the VIES registration request. - Sellers already registered in VIES on 14 April 2025:
Must submit the guarantee by 13 June 2025. - From August 2025, tax offices began follow-up checks on missing guarantees.
Consequences for Not Providing the Guarantee
Failure to provide the Italy VAT VIES Guarantee results in:
- automatic exclusion from VIES
- loss of VAT-exempt intra-EU treatment
- invoices becoming VAT-taxable, affecting customers and suppliers
- possible platform account restrictions
- increased tax scrutiny
Legal Update: Sellers Win a Procedural Victory in the Appeal on Italy’s €50,000 VAT Guarantee
In 2024–2025, dozens of cross-border sellers challenged the Italy VAT guarantee through a lawsuit led by VATAi Global Group.
Timeline of the Legal Case
- May 21, 2025: TAR Lazio dismissed the appeal.
- June 27, 2025: Italy’s Council of State overturned the dismissal.
This decision does not abolish the guarantee, but it forces the lower court to reopen the case and conduct a full hearing.
Why This Matters
The Council of State confirmed that the €50,000 policy must be examined for:
- proportionality
- fairness
- potential constitutional issues
- impact on small and medium sellers
Enforcement of the rule may be delayed, modified or subjected to exemptions depending on future rulings.
A new hearing at TAR Lazio is expected in Q3–Q4 2025.
What Happens If You Are Not Registered in VIES
If a seller is removed from VIES:
- intra-EU transactions become fully VAT-taxable
- customers may refuse orders
- marketplaces may suspend EU cross-border operations
- tax penalties may apply
Being in VIES is essential for EU e-commerce.
Does the VIES Status Expire?
VIES registration has no fixed expiry, but it can be revoked if:
- no intra-EU transactions occur for 12 months, or
- the required guarantee is not provided or renewed.
FAQs – Italy VAT VIES Guarantee
€50,000 minimum.
36 months.
Non-EU/Non-EEA sellers using a fiscal representative.
Insurance surety, bank guarantee, or government bonds.
You lose VIES status and cannot perform VAT-exempt intra-EU transactions.
No. The legal case is ongoing, but the obligation is active until the court rules otherwise.
How to Obtain an Italy VAT VIES Guarantee Quickly
To avoid business disruption, sellers can request a compliant Italy VAT VIES Surety Bond or Italy VAT Refund Bank Guarantee through authorized financial institutions.
Solutions available include:
- Insurance-based VAT VIES guarantees
- Bank guarantees
- Cash collateral and life-policy financial guarantees
Processing time: 3–4 working days with complete documents.
Need Help with Your Italy VAT VIES Guarantee?
Our team assists international sellers, fiscal representatives and cross-border platforms with: Vies Guarantee