Fiscal Representative and VIES Guarantee: How to Set Up Both in Parallel

Regulatory Updates

March 21, 2026

TAR Lazio Decision 4986/2026: The €50,000 VIES Guarantee Is Now Mandatory — What It Means for Import/Export Businesses

In March 2026, a major court decision in Italy changed the landscape for international trade operators. The Regional Administrative Court of Lazio issued decision no. 4986/2026 and rejected a legal challenge brought by several non-EU companies, mainly Chinese entities, against the obligation to provide a €50,000 financial guarantee in order to operate within the VIES system.