VIES Registration in Italy: how to do it with the Italian Revenue Agency (2026 guide)

If your business buys or sells goods and services with companies in other European Union countries, sooner or later you will deal with the VIES. It is mandatory, but for EU-based businesses the registration process is far simpler than most people think.

This guide explains what the VIES is, what it is for, who must register, how the procedure works step by step, and what changes when the company is based outside the European Union.

What the VIES is, in plain words

The VIES (VAT Information Exchange System) is the European database of VAT numbers authorised to carry out intra-Community transactions.

The system is operated by the European Commission. The Italian Revenue Agency manages Italian VAT numbers within the VIES.

When two VIES-registered companies in two different EU countries trade with each other, they invoice without VAT. The tax is handled by the buyer in their own country through the reverse charge mechanism.

What the VIES is for

For a business, the VIES serves three concrete purposes:

• Invoicing EU clients without VAT.
• Buying from EU suppliers without VAT.
• Verifying that a company is in good standing before issuing an intra-Community invoice.

Without VIES registration, every transaction with an EU company is treated as a domestic sale: you must apply Italian VAT at 22%.

Who must register for the VIES

Registration is mandatory for any VAT number holder that carries out transactions with parties in other EU countries.

• businesses selling or buying goods/services from EU parties
• freelancers and independent professionals working with EU clients
• e-commerce operators selling in other EU countries
• VAT holders under flat-rate regimes carrying out intra-Community transactions

How an Italian or EU company registers

The procedure is fully online, free of charge, and immediate.

Step-by-step online procedure

1. Visit the Italian Revenue Agency website and log in with SPID, CIE or CNS (Italian electronic identification systems).
2. Look for “VIES Archive” under “Services”.
3. Select “Inclusion notice”.
4. Enter your VAT number.
5. Confirm and submit.

Time: immediate. Cost: free.

To verify, use the European Commission’s official VIES portal.

The reverse charge in four lines

The seller issues an invoice without VAT and states that the transaction is subject to reverse charge. The buyer records the tax as both input and output VAT. VAT is not actually paid but remains traceable.

This mechanism only applies if both parties are VIES-registered.

What changes if your company is non-EU

If your company is based outside the EU — United States, United Kingdom, Switzerland, China, UAE — the rules change significantly. Three mandatory steps are required:

1. Appointment of an Italian fiscal representative. The fiscal representative is the Italian individual or company accountable to the Italian Revenue Agency for all VAT obligations of the foreign business.
2. Provision of an insurance-based financial guarantee of EUR 50,000. The guarantee protects the Italian State from any potential VAT non-compliance by the non-resident company.
3. Filing of the documentation with the Provincial Directorate of the Italian Revenue Agency competent for the fiscal representative’s tax domicile.

Legal reference

These obligations are set out in Article 35, paragraph 7-quater, of Presidential Decree 633/1972, and made fully operational by the Provision of the Italian Revenue Agency dated 14 April 2025, prot. no. 178713. Since 2025 it is a binding condition for every non-EU company operating through a fiscal representative.

Further reading

“Who must provide a financial guarantee to register for VIES in Italy”

“Power of attorney for the VIES guarantee: what it must contain and when it is needed”

What happens if your EU client is not VIES-registered

If your client’s VAT number is not in the VIES, the intra-Community regime cannot be applied. Issue the invoice with Italian VAT at 22% and inform the client to regularise their VIES position.

FAQ — General questions

FAQ — Financial guarantee and VIES

Legal references

• Presidential Decree 633/1972, Article 35, paragraph 7-quater
• Provvedimento AdE 14 aprile 2025, prot. 178713
• Council Regulation (EU) 904/2010

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