{"id":3494,"date":"2026-03-21T11:51:23","date_gmt":"2026-03-21T10:51:23","guid":{"rendered":"https:\/\/www.viesguarantee.com\/?p=3494"},"modified":"2026-04-07T22:21:18","modified_gmt":"2026-04-07T21:21:18","slug":"tar-lazio-4986-2026-garanzia-vies-50000-euro-import-export","status":"publish","type":"post","link":"https:\/\/www.viesguarantee.com\/it\/novita-normative\/tar-lazio-4986-2026-garanzia-vies-50000-euro-import-export\/","title":{"rendered":"TAR Lazio n. 4986\/2026: la garanzia VIES da 50.000 euro \u00e8 valida e cambia tutto per chi fa import export"},"content":{"rendered":"\n<nav class=\"gb-element-ccb67f48\">\n<p class=\"gb-text\"><strong>\ud83d\udcd1 Sommario<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list toc-list\"><li><a href=\"#cosa-successo\">Cosa \u00e8 successo?<\/a><\/li><li><a href=\"#perche-fondamentale\">Perch\u00e9 questa sentenza \u00e8 fondamentale<\/a><\/li><li><a href=\"#cose-vies\">Cos&#8217;\u00e8 il VIES?<\/a><\/li><li><a href=\"#regime-42\">Cos&#8217;\u00e8 il regime 42 IVA?<\/a><\/li><li><a href=\"#perche-garanzia\">Perch\u00e9 lo Stato chiede una garanzia<\/a><\/li><li><a href=\"#decreto-mef\">Il Decreto MEF del 4 dicembre 2024<\/a><\/li><li><a href=\"#sentenza-spiegata\">La sentenza TAR Lazio 4986\/2026 spiegata semplice<\/a><\/li><li><a href=\"#conseguenze-pratiche\">Conseguenze pratiche per le aziende<\/a><\/li><li><a href=\"#tipo-garanzia\">Che tipo di garanzia puoi usare<\/a><\/li><li><a href=\"#esempio-pratico\">Esempio pratico reale<\/a><\/li><li><a href=\"#mini-guida\">Mini guida pratica: come ottenere la fideiussione<\/a><\/li><li><a href=\"#faq\">FAQ<\/a><\/li><li><a href=\"#riassunto\">Riassunto<\/a><\/li><\/ul>\n<\/nav>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cosa-successo\"><strong>Cosa \u00e8 successo?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A marzo 2026 \u00e8 arrivata una decisione molto importante del TAR Lazio. <strong>Con la sentenza n. 4986 del 2026,<\/strong> il Tribunale ha respinto il ricorso presentato da diverse societ\u00e0 estere, soprattutto cinesi, contro l&#8217;obbligo di presentare una <a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-finanziaria-vies-per-societa-extra-ue-operative-in-italia\/\">garanzia da almeno 50.000 euro<\/a> per operare con il sistema VIES.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In pratica \u00e8 successo questo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le aziende hanno provato a bloccare la nuova regola<\/li>\n\n\n\n<li>Il TAR ha detto che il ricorso <strong>era fuori tempo massimo<\/strong><\/li>\n\n\n\n<li>Di conseguenza non ha nemmeno analizzato il merito<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Risultato finale molto semplice:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La norma resta valida e operativa<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"perche-fondamentale\"><strong>Perch\u00e9 questa sentenza \u00e8 fondamentale?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se lavori con:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>import export<\/strong><\/li>\n\n\n\n<li><strong>e-commerce internazionale<\/strong><\/li>\n\n\n\n<li><strong>rappresentanza fiscale<\/strong><\/li>\n\n\n\n<li><strong>regime IVA 42<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">questa sentenza ti riguarda direttamente. Perch\u00e9 stabilisce una cosa molto concreta:<\/p>\n\n\n\n<div class=\"gb-element-1738a33e\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-b3b8eefa\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c9.4-9.4 24.6-9.4 33.9 0l47 47 47-47c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9l-47 47 47 47c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-47-47-47 47c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9l47-47-47-47c-9.4-9.4-9.4-24.6 0-33.9z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Senza garanzia<\/strong> \u2192 non puoi stare nel VIES<\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-d4f51328\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c9.4-9.4 24.6-9.4 33.9 0l47 47 47-47c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9l-47 47 47 47c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-47-47-47 47c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9l47-47-47-47c-9.4-9.4-9.4-24.6 0-33.9z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Senza VIES<\/strong> \u2192 non puoi fare <a href=\"https:\/\/www.viesguarantee.com\/it\/finanza\/registrazione-al-vies-in-italia-come-farla-con-lagenzia-delle-entrate\/\">operazioni intracomunitarie<\/a><\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-9b8ccdb7\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c9.4-9.4 24.6-9.4 33.9 0l47 47 47-47c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9l-47 47 47 47c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-47-47-47 47c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9l47-47-47-47c-9.4-9.4-9.4-24.6 0-33.9z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Senza operazioni intracomunitarie<\/strong> \u2192 non puoi usare il regime 42<\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tradotto in termini pratici: rischi di bloccare completamente l&#8217;attivit\u00e0<\/strong><\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cose-vies\"><strong>Cos&#8217;\u00e8 il VIES?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Immagina che l&#8217;Europa sia un grande mercato unico dove le aziende possono vendere tra loro senza pagare subito l&#8217;IVA. Per farlo devi essere registrato in un elenco speciale chiamato VIES. Il VIES \u00e8 una specie di lista di aziende affidabili. Per approfondire, leggi la nostra <a href=\"https:\/\/www.viesguarantee.com\/it\/finanza\/registrazione-al-vies-in-italia-come-farla-con-lagenzia-delle-entrate\/\">guida alla registrazione al VIES in Italia<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se sei dentro:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\n<span class=\"gb-text-c15c48ad\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209L241 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L335 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/span><span class=\"gb-text\">puoi comprare e vendere in Europa senza IVA immediata<\/span><\/span>\n<\/li>\n\n\n\n<li>\n<span class=\"gb-text-fde7f576\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209L241 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L335 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/span><span class=\"gb-text\">puoi usare regimi fiscali vantaggiosi<\/span><\/span>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se sei fuori:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\n<span class=\"gb-text-afed0e14\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c9.4-9.4 24.6-9.4 33.9 0l47 47 47-47c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9l-47 47 47 47c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-47-47-47 47c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9l47-47-47-47c-9.4-9.4-9.4-24.6 0-33.9z\"\/><\/svg><\/span><span class=\"gb-text\">devi pagare subito l&#8217;IVA<\/span><\/span>\n<\/li>\n\n\n\n<li>\n<span class=\"gb-text-2fe682a9\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c9.4-9.4 24.6-9.4 33.9 0l47 47 47-47c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9l-47 47 47 47c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-47-47-47 47c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9l47-47-47-47c-9.4-9.4-9.4-24.6 0-33.9z\"\/><\/svg><\/span><span class=\"gb-text\">perdi competitivit\u00e0<\/span><\/span>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"regime-42\"><strong>Cos&#8217;\u00e8 il regime 42 IVA?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il regime 42 \u00e8 una procedura molto usata nell&#8217;import export. Facciamo un esempio semplice:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Importi merce dalla Cina<\/li>\n\n\n\n<li>La merce entra in Francia<\/li>\n\n\n\n<li>Poi viene venduta in Italia<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Con il regime 42: non paghi subito l&#8217;IVA quando la merce entra in Europa \u2014 la paghi solo nel paese finale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Questo \u00e8 fondamentale per: e-commerce, marketplace e logistica internazionale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"perche-garanzia\"><strong>Perch\u00e9 lo Stato chiede una garanzia?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lo Stato ha un problema molto concreto. Alcune aziende:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>entrano nel sistema<\/li>\n\n\n\n<li>vendono<\/li>\n\n\n\n<li>non pagano l&#8217;IVA<\/li>\n\n\n\n<li>spariscono<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Questo succede spesso con operatori esteri. Quindi lo Stato ha deciso di proteggersi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se vuoi usare questi vantaggi devi dare una garanzia. \u00c8 come una cauzione:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\n<span class=\"gb-text-cb9f6452\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209L241 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L335 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/span><span class=\"gb-text\">Se fai tutto correttamente non succede nulla<\/span><\/span>\n<\/li>\n\n\n\n<li>\n<span class=\"gb-text-bb8820be\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 32c14.2 0 27.3 7.5 34.5 19.8l216 368c7.3 12.4 7.3 27.7 .2 40.1S486.3 480 472 480L40 480c-14.3 0-27.6-7.7-34.7-20.1s-7-27.8 .2-40.1l216-368C228.7 39.5 241.8 32 256 32zm0 128c-13.3 0-24 10.7-24 24l0 112c0 13.3 10.7 24 24 24s24-10.7 24-24l0-112c0-13.3-10.7-24-24-24zm32 224a32 32 0 1 0 -64 0 32 32 0 1 0 64 0z\"\/><\/svg><\/span><span class=\"gb-text\">Se non paghi l&#8217;IVA lo Stato usa la garanzia<\/span><\/span>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"decreto-mef\"><strong>Il Decreto MEF del 4 dicembre 2024<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Questo decreto introduce la regola principale:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Garanzia minima obbligatoria di 50.000 euro<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vale per:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.viesguarantee.com\/it\/finanza\/chi-deve-fornire-una-fideiussione-per-registrarsi-al-vies-in-italia\/\">soggetti extra UE<\/a><\/li>\n\n\n\n<li>che operano con rappresentante fiscale<\/li>\n\n\n\n<li>che vogliono iscriversi al VIES<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">E stabilisce una cosa chiara: <strong>senza garanzia non puoi entrare nel VIES<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sentenza-spiegata\"><strong>La sentenza TAR Lazio 4986 del 2026 spiegata semplice<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Il ricorso \u00e8 stato respinto<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le societ\u00e0 hanno impugnato il decreto e gli atti dell&#8217;Agenzia delle Entrate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il TAR ha detto: <strong>avete fatto ricorso troppo tardi<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Il punto centrale \u00e8 il tempo<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Il decreto \u00e8 stato pubblicato il 13 dicembre 2024<\/li>\n\n\n\n<li>Il ricorso \u00e8 stato presentato il 29 aprile 2025<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il termine era di 60 giorni. Non di 150. Il TAR spiega che il termine pi\u00f9 lungo non si applica perch\u00e9 le notifiche erano verso enti italiani come MEF e Agenzia Entrate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Il decreto era immediatamente lesivo<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Il TAR dice che il decreto produceva effetti immediati.<\/strong> Quindi doveva essere impugnato subito. Non si poteva aspettare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Conseguenza pratica<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Il ricorso \u00e8 irricevibile. Questo significa: <strong>il decreto resta pienamente valido.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cade anche tutto il resto<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se non contesti in tempo il decreto principale, non puoi contestare gli atti successivi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>non si pu\u00f2 attaccare il provvedimento dell&#8217;Agenzia Entrate<\/li>\n\n\n\n<li>non si pu\u00f2 bloccare il sistema operativo<\/li>\n<\/ul>\n\n\n\n<div class=\"gb-element-e2f32fa0\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-66034766\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M318.6 9.4c-12.5-12.5-32.8-12.5-45.3 0l-120 120c-12.5 12.5-12.5 32.8 0 45.3l16 16c12.5 12.5 32.8 12.5 45.3 0l4-4L325.4 293.4l-4 4c-12.5 12.5-12.5 32.8 0 45.3l16 16c12.5 12.5 32.8 12.5 45.3 0l120-120c12.5-12.5 12.5-32.8 0-45.3l-16-16c-12.5-12.5-32.8-12.5-45.3 0l-4 4L330.6 74.6l4-4c12.5-12.5 12.5-32.8 0-45.3l-16-16zm-152 288c-12.5-12.5-32.8-12.5-45.3 0l-112 112c-12.5 12.5-12.5 32.8 0 45.3l48 48c12.5 12.5 32.8 12.5 45.3 0l112-112c12.5-12.5 12.5-32.8 0-45.3l-1.4-1.4L272 243.2 268.8 240 166.6 297.4z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Il punto pi\u00f9 importante anche se non detto esplicitamente<\/strong><\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il TAR non entra nel merito, ma conferma indirettamente che la norma \u00e8 coerente con la legge. Perch\u00e9 nasce da:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:legge:2023;111\">legge delega 111 del 2023<\/a><\/li>\n\n\n\n<li>obiettivo di combattere le frodi IVA<\/li>\n\n\n\n<li>tutela del bilancio italiano ed europeo<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Lo Stato dice una cosa molto chiara: se vuoi usare il sistema IVA europeo devi garantire che pagherai. E il TAR non ha trovato nulla di illegittimo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conseguenze-pratiche\"><strong>Conseguenze pratiche per le aziende<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>L&#8217;obbligo \u00e8 definitivo<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non \u00e8 pi\u00f9 discutibile. \u00c8 operativo.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Garanzia minima 50.000 euro<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non si pu\u00f2 scendere sotto questa soglia.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Senza garanzia perdi il VIES<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>non puoi fare operazioni intracomunitarie<\/li>\n\n\n\n<li>non puoi usare il regime 42<\/li>\n\n\n\n<li>devi pagare l&#8217;IVA subito<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Impatto sull&#8217;e-commerce<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se vendi online a livello internazionale: aumenti i costi, perdi margine, diventi meno competitivo.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Impatto sui rappresentanti fiscali<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se sei rappresentante fiscale: diventi responsabile della gestione della garanzia, devi controllare i clienti, aumentano i rischi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La fideiussione oggi \u00e8 obbligatoria. Non \u00e8 pi\u00f9 una scelta. \u00c8 una condizione per lavorare.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tipo-garanzia\"><strong>Che tipo di garanzia puoi usare<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il decreto prevede tre possibilit\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cauzione in titoli di Stato<\/li>\n\n\n\n<li><a href=\"https:\/\/www.viesguarantee.com\/it\/?page_id=2993\"><strong>Fideiussione Bancaria<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\"><strong>Polizza Fideiussoria Assicurativa<\/strong><\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Fideiussione bancaria<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>richiede liquidit\u00e0 \u2014 blocca capitale<\/li>\n\n\n\n<li>Tramite <a href=\"https:\/\/www.italiafideiussioni.it\">italiafideiussioni.it<\/a> tempi brevi, 7gg<\/li>\n\n\n\n<li>adatta a grandi aziende strutturate<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Polizza fideiussoria assicurativa<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>non blocca capitale \u2014 tempi rapidi 5 gg<\/li>\n\n\n\n<li>pi\u00f9 accessibile<\/li>\n\n\n\n<li>adatta a e-commerce e operatori esteri<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Con questa sentenza serve velocit\u00e0, flessibilit\u00e0 e <a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\"><strong>accesso semplice<\/strong><\/a>. <a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\">La polizza assicurativa risponde meglio a queste esigenze.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"esempio-pratico\"><strong>Esempio pratico reale<\/strong><\/h2>\n\n\n\n<div class=\"gb-element-ed2b29f0\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-9e362f1a\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 384 512\" fill=\"currentColor\"><path d=\"M48 0C21.5 0 0 21.5 0 48L0 464c0 26.5 21.5 48 48 48l96 0 0-80c0-26.5 21.5-48 48-48s48 21.5 48 48l0 80 96 0c26.5 0 48-21.5 48-48l0-416c0-26.5-21.5-48-48-48L48 0zM64 240c0-8.8 7.2-16 16-16l32 0c8.8 0 16 7.2 16 16l0 32c0 8.8-7.2 16-16 16l-32 0c-8.8 0-16-7.2-16-16l0-32zm112-16l32 0c8.8 0 16 7.2 16 16l0 32c0 8.8-7.2 16-16 16l-32 0c-8.8 0-16-7.2-16-16l0-32c0-8.8 7.2-16 16-16zm80 16c0-8.8 7.2-16 16-16l32 0c8.8 0 16 7.2 16 16l0 32c0 8.8-7.2 16-16 16l-32 0c-8.8 0-16-7.2-16-16l0-32zM64 112c0-8.8 7.2-16 16-16l32 0c8.8 0 16 7.2 16 16l0 32c0 8.8-7.2 16-16 16l-32 0c-8.8 0-16-7.2-16-16l0-32zm112-16l32 0c8.8 0 16 7.2 16 16l0 32c0 8.8-7.2 16-16 16l-32 0c-8.8 0-16-7.2-16-16l0-32c0-8.8 7.2-16 16-16zm80 16c0-8.8 7.2-16 16-16l32 0c8.8 0 16 7.2 16 16l0 32c0 8.8-7.2 16-16 16l-32 0c-8.8 0-16-7.2-16-16l0-32z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Azienda cinese vende su marketplace europeo<\/strong><\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La merce arriva in Francia \u2192 viene distribuita in Italia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-5a19faaf\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM175 175c9.4-9.4 24.6-9.4 33.9 0l47 47 47-47c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9l-47 47 47 47c9.4 9.4 9.4 24.6 0 33.9s-24.6 9.4-33.9 0l-47-47-47 47c-9.4 9.4-24.6 9.4-33.9 0s-9.4-24.6 0-33.9l47-47-47-47c-9.4-9.4-9.4-24.6 0-33.9z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Senza garanzia:<\/strong> fuori dal VIES, niente regime 42, IVA da pagare subito<\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-8b355c91\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209L241 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L335 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Con garanzia:<\/strong> VIES attivo, regime 42 utilizzabile, operativit\u00e0 fluida<\/span><\/span>\n<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"mini-guida\"><strong>Mini guida pratica: come ottenere la fideiussione VIES (senza bloccare capitale)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se devi adeguarti alla nuova normativa e ottenere la <a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-finanziaria-vies-per-societa-extra-ue-operative-in-italia\/\">garanzia VIES da 50.000 euro<\/a>, oggi esiste una strada molto pi\u00f9 semplice rispetto alla banca. Parliamo della <a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\"><strong>soluzione assicurativa senza deposito<\/strong><\/a>, pensata proprio per aziende estere, e-commerce e operatori in regime 42.<\/p>\n\n\n\n<div class=\"gb-element-85f839bf\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-c8f3cf39\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M40 48C26.7 48 16 58.7 16 72l0 48c0 13.3 10.7 24 24 24l48 0c13.3 0 24-10.7 24-24l0-48c0-13.3-10.7-24-24-24L40 48zM192 64c-17.7 0-32 14.3-32 32s14.3 32 32 32l288 0c17.7 0 32-14.3 32-32s-14.3-32-32-32L192 64zm0 160c-17.7 0-32 14.3-32 32s14.3 32 32 32l288 0c17.7 0 32-14.3 32-32s-14.3-32-32-32L192 224zm0 160c-17.7 0-32 14.3-32 32s14.3 32 32 32l288 0c17.7 0 32-14.3 32-32s-14.3-32-32-32L192 384zM16 232l0 48c0 13.3 10.7 24 24 24l48 0c13.3 0 24-10.7 24-24l0-48c0-13.3-10.7-24-24-24l-48 0c-13.3 0-24 10.7-24 24zM40 368c-13.3 0-24 10.7-24 24l0 48c0 13.3 10.7 24 24 24l48 0c13.3 0 24-10.7 24-24l0-48c0-13.3-10.7-24-24-24l-48 0z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Fase 1 \u2014 Analisi veloce della tua situazione<\/strong><\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serve capire tre cose fondamentali:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>che tipo di attivit\u00e0 svolgi (e-commerce, import\/export, marketplace)<\/li>\n\n\n\n<li>quanto fatturi o prevedi di fatturare<\/li>\n\n\n\n<li>come operi fiscalmente in Italia (rappresentante fiscale, regime 42, ecc.)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Con la soluzione assicurativa, questa fase \u00e8 molto pi\u00f9 snella. In molti casi basta una prima verifica documentale.<\/p>\n<\/div>\n\n\n\n<div class=\"gb-element-0feac0f0\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-b6cc6da4\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" fill=\"currentColor\"><path d=\"M48.1 240c-.1 2.7-.1 5.3-.1 8l0 16c0 2.7 0 5.3 .1 8L32 272c-17.7 0-32 14.3-32 32s14.3 32 32 32l28.3 0C89.9 419.9 170 480 264 480l24 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l-24 0c-57.9 0-108.2-32.4-133.9-80L256 336c17.7 0 32-14.3 32-32s-14.3-32-32-32l-143.8 0c-.1-2.6-.2-5.3-.2-8l0-16c0-2.7 .1-5.4 .2-8L256 240c17.7 0 32-14.3 32-32s-14.3-32-32-32l-125.9 0C155.8 128.4 206.1 96 264 96l24 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l-24 0C170 32 89.9 92.1 60.3 176L32 176c-17.7 0-32 14.3-32 32s14.3 32 32 32l16.1 0z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Fase 2 \u2014 Scelta della soluzione assicurativa (senza deposito)<\/strong><\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con la banca: devi bloccare 50.000\u20ac o avere linee di credito, istruttorie rigide.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con la soluzione assicurativa VIES: non devi immobilizzare capitale, tempi molto pi\u00f9 rapidi. Continui a usare la tua liquidit\u00e0 per il business.<\/p>\n<\/div>\n\n\n\n<div class=\"gb-element-7371c15d\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-eb0a7564\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" fill=\"currentColor\"><path d=\"M349.4 44.6c5.9-13.7 1.5-29.7-10.6-38.5s-28.6-8-39.9 1.8l-256 224c-10 8.8-13.6 22.9-8.9 35.3S50.7 288 64 288l111.5 0L98.6 467.4c-5.9 13.7-1.5 29.7 10.6 38.5s28.6 8 39.9-1.8l256-224c10-8.8 13.6-22.9 8.9-35.3s-16.6-20.7-30-20.7l-111.5 0L349.4 44.6z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Fase 3 \u2014 Emissione della polizza fideiussoria<\/strong><\/span><\/span>\n<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Invii i documenti richiesti (societ\u00e0, attivit\u00e0, rappresentante fiscale)<\/li>\n\n\n\n<li>La compagnia valuta il rischio<\/li>\n\n\n\n<li>Viene emessa la polizza da 50.000 euro conforme al decreto MEF<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\">La polizza \u00e8 gi\u00e0 strutturata per essere accettata dall&#8217;Agenzia delle Entrate<\/a>. Eviti errori, rifiuti o perdite di tempo.<\/p>\n<\/div>\n\n\n\n<div class=\"gb-element-ec08a499\">\n<p class=\"wp-block-paragraph\">\n<span class=\"gb-text-d164e348\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" fill=\"currentColor\"><path d=\"M256 512A256 256 0 1 0 256 0a256 256 0 1 0 0 512zM369 209L241 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L335 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>Fase 4 \u2014 Invio e attivazione VIES<\/strong><\/span><\/span>\n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La garanzia viene presentata all&#8217;Agenzia delle Entrate, verificata e validata. A quel punto:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la tua partita IVA pu\u00f2 essere <a href=\"https:\/\/www.viesguarantee.com\/it\/finanza\/registrazione-al-vies-in-italia-come-farla-con-lagenzia-delle-entrate\/\">iscritta o mantenuta nel VIES<\/a><\/li>\n\n\n\n<li>puoi operare con regime 42<\/li>\n\n\n\n<li>puoi continuare a fare import\/export senza blocchi<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faq\"><strong>FAQ<\/strong><\/h2>\n\n\n\n<div class=\"gb-accordion\">\n<div class=\"gb-accordion__item gb-accordion__item-1aa28fab\">\n<div role=\"button\" tabindex=\"0\" class=\"gb-accordion__toggle gb-accordion__toggle-fd9e538f\" id=\"gb-accordion-toggle-fd9e538f\">\n<span class=\"gb-text\"><strong>Posso evitare la garanzia?<\/strong><\/span>\n\n\n\n<span class=\"gb-accordion__toggle-icon gb-accordion__toggle-icon-7201b4f5\"><span class=\"gb-accordion__toggle-icon-open\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"208 96 128 176 48 96\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><span class=\"gb-accordion__toggle-icon-close\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"48 160 128 80 208 160\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><\/span>\n<\/div>\n\n\n\n<div class=\"gb-accordion__content\" id=\"gb-accordion-content-f4add048\">\n<div class=\"gb-element-2f4f7108\">\n<p class=\"wp-block-paragraph\">No. La sentenza TAR Lazio 4986\/2026 ha confermato che l&#8217;obbligo \u00e8 pienamente valido e non \u00e8 pi\u00f9 contestabile in sede giudiziaria. <a href=\"https:\/\/www.viesguarantee.com\/it\/finanza\/chi-deve-fornire-una-fideiussione-per-registrarsi-al-vies-in-italia\/\">Senza garanzia non entri nel VIES<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"gb-accordion__item gb-accordion__item-fb8e01a2\">\n<div role=\"button\" tabindex=\"0\" class=\"gb-accordion__toggle gb-accordion__toggle-219b4be6\" id=\"gb-accordion-toggle-219b4be6\">\n<span class=\"gb-text\"><strong>Posso fare una garanzia inferiore?<\/strong><\/span>\n\n\n\n<span class=\"gb-accordion__toggle-icon gb-accordion__toggle-icon-b8f10d5c\"><span class=\"gb-accordion__toggle-icon-open\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"208 96 128 176 48 96\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><span class=\"gb-accordion__toggle-icon-close\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"48 160 128 80 208 160\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><\/span>\n<\/div>\n\n\n\n<div class=\"gb-accordion__content\" id=\"gb-accordion-content-669a1e31\">\n<div class=\"gb-element-4dd25b11\">\n<p class=\"wp-block-paragraph\">No. Il TAR ha confermato che il Decreto MEF del 4 dicembre 2024 \u00e8 legittimo: la soglia minima di 50.000 euro non \u00e8 negoziabile n\u00e9 riducibile. Vedi i <a href=\"https:\/\/www.viesguarantee.com\/it\/finanza\/garanzia-iva-vies-italia-2026\/\">dettagli del provvedimento<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"gb-accordion__item gb-accordion__item-ec80e682\">\n<div role=\"button\" tabindex=\"0\" class=\"gb-accordion__toggle gb-accordion__toggle-10493d50\" id=\"gb-accordion-toggle-10493d50\">\n<span class=\"gb-text\"><strong>Vale anche per chi \u00e8 gi\u00e0 attivo?<\/strong><\/span>\n\n\n\n<span class=\"gb-accordion__toggle-icon gb-accordion__toggle-icon-841521cd\"><span class=\"gb-accordion__toggle-icon-open\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"208 96 128 176 48 96\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><span class=\"gb-accordion__toggle-icon-close\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"48 160 128 80 208 160\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><\/span>\n<\/div>\n\n\n\n<div class=\"gb-accordion__content\" id=\"gb-accordion-content-320af17f\">\n<div class=\"gb-element-50a489b7\">\n<p class=\"wp-block-paragraph\">S\u00ec. Il decreto si applica anche ai soggetti gi\u00e0 iscritti al VIES al 14 aprile 2025. Chi non si \u00e8 adeguato entro il 13 giugno 2025 rischia l&#8217;esclusione d&#8217;ufficio. Con la sentenza, non c&#8217;\u00e8 pi\u00f9 possibilit\u00e0 di contestare questa scadenza.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"gb-accordion__item gb-accordion__item-fba63000\">\n<div role=\"button\" tabindex=\"0\" class=\"gb-accordion__toggle gb-accordion__toggle-7329aace\" id=\"gb-accordion-toggle-7329aace\">\n<span class=\"gb-text\"><strong>Posso usare il regime 42 senza VIES?<\/strong><\/span>\n\n\n\n<span class=\"gb-accordion__toggle-icon gb-accordion__toggle-icon-3441d2d6\"><span class=\"gb-accordion__toggle-icon-open\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"208 96 128 176 48 96\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><span class=\"gb-accordion__toggle-icon-close\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"48 160 128 80 208 160\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><\/span>\n<\/div>\n\n\n\n<div class=\"gb-accordion__content\" id=\"gb-accordion-content-6b20503a\">\n<div class=\"gb-element-4615dda5\">\n<p class=\"wp-block-paragraph\">No. La sentenza conferma l&#8217;intera catena normativa: senza garanzia niente VIES, senza VIES niente regime 42. Le operazioni intracomunitarie e il regime doganale 42 richiedono l&#8217;iscrizione attiva nella banca dati VIES.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"gb-accordion__item gb-accordion__item-bbd8495d\">\n<div role=\"button\" tabindex=\"0\" class=\"gb-accordion__toggle gb-accordion__toggle-b8d74471\" id=\"gb-accordion-toggle-b8d74471\">\n<span class=\"gb-text\"><strong>Quanto tempo serve per la fideiussione?<\/strong><\/span>\n\n\n\n<span class=\"gb-accordion__toggle-icon gb-accordion__toggle-icon-c701a930\"><span class=\"gb-accordion__toggle-icon-open\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"208 96 128 176 48 96\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><span class=\"gb-accordion__toggle-icon-close\"><svg aria-hidden=\"true\" viewBox=\"0 0 256 256\"><rect width=\"256\" height=\"256\" fill=\"none\"><\/rect><polyline points=\"48 160 128 80 208 160\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"16\"><\/polyline><\/svg><\/span><\/span>\n<\/div>\n\n\n\n<div class=\"gb-accordion__content\" id=\"gb-accordion-content-82ce3b26\">\n<div class=\"gb-element-f69e7685\">\n<p class=\"wp-block-paragraph\">Dopo questa sentenza, adeguarsi rapidamente \u00e8 fondamentale. Con una fideiussione bancaria servono circa 2 settimane. Con la <a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\">soluzione assicurativa<\/a> si pu\u00f2 ottenere in 5 giorni lavorativi, senza bloccare capitale.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"gb-element-feb1a478\">\n<h2 class=\"wp-block-heading\" id=\"riassunto\"><strong>Riassunto<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.viesguarantee.com\/it\/crescita\/udienza-tar-lazio-28-gennaio-2026-novita\/\">La sentenza del TAR Lazio<\/a><\/strong> ha chiarito definitivamente la situazione.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La garanzia VIES da 50.000 euro \u00e8 obbligatoria.<\/strong> Non \u00e8 pi\u00f9 una questione legale. \u00c8 una regola operativa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cosa devi fare adesso<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se lavori con VIES o regime 42:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\n<span class=\"gb-text-75d1cd2c\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" fill=\"currentColor\"><path d=\"M438.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-160-160c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3L338.8 224 32 224c-17.7 0-32 14.3-32 32s14.3 32 32 32l306.7 0L233.4 393.4c-12.5 12.5-12.5 32.8 0 45.3s32.8 12.5 45.3 0l160-160z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>devi adeguarti subito<\/strong><\/span><\/span>\n<\/li>\n\n\n\n<li>\n<span class=\"gb-text-331bcb40\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" fill=\"currentColor\"><path d=\"M438.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-160-160c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3L338.8 224 32 224c-17.7 0-32 14.3-32 32s14.3 32 32 32l306.7 0L233.4 393.4c-12.5 12.5-12.5 32.8 0 45.3s32.8 12.5 45.3 0l160-160z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>devi attivare la garanzia<\/strong><\/span><\/span>\n<\/li>\n\n\n\n<li>\n<span class=\"gb-text-fa49cd3b\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\" fill=\"currentColor\"><path d=\"M438.6 278.6c12.5-12.5 12.5-32.8 0-45.3l-160-160c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3L338.8 224 32 224c-17.7 0-32 14.3-32 32s14.3 32 32 32l306.7 0L233.4 393.4c-12.5 12.5-12.5 32.8 0 45.3s32.8 12.5 45.3 0l160-160z\"\/><\/svg><\/span><span class=\"gb-text\"><strong>devi evitare blocchi operativi<\/strong><\/span><\/span>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Chi si adegua velocemente continua a lavorare. Chi aspetta rischia di fermarsi.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Se hai bisogno della fideiussione VIES<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Questo \u00e8 il momento giusto per muoversi. Serve una soluzione <strong>rapida<\/strong>, <strong>conforme<\/strong> e <strong>senza immobilizzare capitale<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.viesguarantee.com\/it\/garanzia-assicurativa-iva-senza-deposito-vies-italia-approvazione-rapida\/\"><strong>Richiedi una valutazione<\/strong><\/a> e capisci subito come attivare la tua fideiussione VIES e continuare a operare senza problemi.<\/p>\n<\/div>\n\n\n\n<div class=\"gb-element-1c02416d\"><div class=\"gb-container gb-container-3a15e6b4\">\n\n<h4 class=\"wp-block-heading\" style=\"margin-top:0px;margin-bottom:10px\">\ud83c\udd95 Approfondimento collegato<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:0px;margin-bottom:0px\">Sui requisiti formali di sottoscrizione della polizza chiariti dalla Direzione Provinciale II di Milano: <a href=\"https:\/\/www.viesguarantee.com\/it\/novita-normative\/procura-rappresentante-fiscale-fideiussione-vies\/\">procura del rappresentante fiscale e firma diretta della societ\u00e0 estera<\/a>.<\/p>\n\n<\/div>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Puoi contattarci in diversi modi:<\/p>\n\n\n\n<div class=\"gb-element-1248e84b\">\n<div class=\"gb-element-71f6904f\">\n<p class=\"gb-text gb-text-a39e0a66\"><strong>Scrivendo un\u2019email a:<\/strong><\/p>\n\n\n\n<span class=\"gb-text-d66d16be\"><span class=\"gb-shape\"><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-text\"><strong><a href=\"mailto:info@italiafideiussioni.it\">info@italiafideiussioni.it<\/a><\/strong><\/span><\/span>\n\n\n\n<p class=\"gb-text gb-text-89efba6f\">Oppure chiamando uno dei nostri uffici:<\/p>\n\n\n\n<span class=\"gb-text-7d5389d1\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><!--!Font Awesome Free v7.1.0 by @fontawesome - https:\/\/fontawesome.com License - https:\/\/fontawesome.com\/license\/free Copyright 2025 Fonticons, Inc.--><path d=\"M160.2 25C152.3 6.1 131.7-3.9 112.1 1.4l-5.5 1.5c-64.6 17.6-119.8 80.2-103.7 156.4 37.1 175 174.8 312.7 349.8 349.8 76.3 16.2 138.8-39.1 156.4-103.7l1.5-5.5c5.4-19.7-4.7-40.3-23.5-48.1l-97.3-40.5c-16.5-6.9-35.6-2.1-47 11.8l-38.6 47.2C233.9 335.4 177.3 277 144.8 205.3L189 169.3c13.9-11.3 18.6-30.4 11.8-47L160.2 25z\"><\/path><\/svg><\/span><span class=\"gb-text\"><strong><a href=\"tel:+39055285313\">+39 055 28 53 13<\/a><\/strong><\/span><\/span>\n\n\n\n<span class=\"gb-text-af8ffae3\"><span class=\"gb-shape\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><!--!Font Awesome Free v7.1.0 by @fontawesome - https:\/\/fontawesome.com License - https:\/\/fontawesome.com\/license\/free Copyright 2025 Fonticons, Inc.--><path d=\"M160.2 25C152.3 6.1 131.7-3.9 112.1 1.4l-5.5 1.5c-64.6 17.6-119.8 80.2-103.7 156.4 37.1 175 174.8 312.7 349.8 349.8 76.3 16.2 138.8-39.1 156.4-103.7l1.5-5.5c5.4-19.7-4.7-40.3-23.5-48.1l-97.3-40.5c-16.5-6.9-35.6-2.1-47 11.8l-38.6 47.2C233.9 335.4 177.3 277 144.8 205.3L189 169.3c13.9-11.3 18.6-30.4 11.8-47L160.2 25z\"><\/path><\/svg><\/span><span class=\"gb-text\"><a href=\"tel:&nbsp;+390266712417\"><strong>&nbsp;+39 02 667 124 17<\/strong><\/a><\/span><\/span>\n\n\n\n<p class=\"gb-text gb-text-f3831623\"><strong>Puoi anche contattarci tramite:<\/strong><\/p>\n\n\n\n<span class=\"gb-text-c44ae463\"><span class=\"gb-shape\"><svg style=\"width:35px; height:35px;\" data-name=\"Layer 1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 128 128\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><!--!Font Awesome Free v7.1.0 by @fontawesome - https:\/\/fontawesome.com License - https:\/\/fontawesome.com\/license\/free Copyright 2025 Fonticons, Inc.--><path d=\"M380.9 97.1c-41.9-42-97.7-65.1-157-65.1-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480 117.7 449.1c32.4 17.7 68.9 27 106.1 27l.1 0c122.3 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 18.3 18.6-68.1-4.4-7c-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 54.1s56.2 81.2 56.1 130.5c0 101.8-84.9 184.6-186.6 184.6zM325.1 300.5c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8s-14.3 18-17.6 21.8c-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-.5-9.7s-12.5-30.1-17.1-41.2c-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2s-9.7 1.4-14.8 6.9c-5.1 5.6-19.4 19-19.4 46.3s19.9 53.7 22.6 57.4c2.8 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 37.4-26.4s4.6-24.1 3.2-26.4c-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg><\/svg><\/span><span class=\"gb-text\"><strong><a href=\"https:\/\/wa.me\/+393397150157\">WhatsApp +39 339 71 50 157<\/a><\/strong><\/span><\/span>\n\n\n\n<div class=\"gb-text gb-text-e372b34f\"><em>e ricevere una risposta entro pochi minuti durante l\u2019orario di ufficio.<\/em><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"gb-element-84cc272f\">\n<p class=\"gb-text gb-text-ea0958d4\"><br>In alternativa, puoi scriverci compilando questo modulo:<\/p>\n\n\n\n<div class=\"gb-element-2acc7547\">\n<div class=\"wp-block-contact-form-7-contact-form-selector\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f3202-o1\" lang=\"it-IT\" dir=\"ltr\" data-wpcf7-id=\"3202\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/it\/wp-json\/wp\/v2\/posts\/3494#wpcf7-f3202-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Modulo di contatto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"3202\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"it_IT\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f3202-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"cf7-row\">\n\t<div class=\"cf7-col\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nome e Cognome*\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"cf7-col\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email*\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"cf7-row\">\n\t<div class=\"cf7-col\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Telefono*\" value=\"\" type=\"tel\" name=\"phone\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"cf7-col\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"select-how\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"select-how\"><option value=\"\">Come ci hai conosciuto?<\/option><option value=\"Google\">Google<\/option><option value=\"Social Media\">Social Media<\/option><option value=\"Altro\">Altro<\/option><\/select><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"cf7-row\">\n\t<div class=\"cf7-col\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"country\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Il tuo Paese*\" value=\"\" type=\"text\" name=\"country\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"cf7-col\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"city\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" placeholder=\"La tua citt\u00e0\" value=\"\" type=\"text\" name=\"city\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"cf7-row\">\n\t<div class=\"cf7-full\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"4\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Descrivi la tua richiesta o fai una domanda\" name=\"your-message\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<div class=\"cf7-row\">\n\t<div class=\"cf7-check-div\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-735\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-735\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">Dichiaro di aver letto l\u2019<a href=\"\/privacy\">informativa privacy<\/a> e acconsento al trattamento dei dati personali.<\/span><\/label><\/span><\/span><\/span>\n\t\t<\/p>\n\t<\/div>\n<\/div>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"post_title\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"post_url\" \/>\n<div class=\"cf7-row\">\n\t<div class=\"cf7-full cf7-btn-div\">\n\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Invia\" \/>\n\t\t<\/p>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:13px\"><em>Foto di copertina: <a href=\"https:\/\/unsplash.com\/@tingeyinjurylawfirm?utm_source=viesguarantee&amp;utm_medium=referral\">Tingey Injury Law Firm<\/a> su <a href=\"https:\/\/unsplash.com\/?utm_source=viesguarantee&amp;utm_medium=referral\">Unsplash<\/a><\/em><\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Posso evitare la garanzia VIES?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Senza garanzia non \u00e8 possibile entrare nel VIES.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Posso fare una garanzia inferiore a 50.000 euro?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Il minimo \u00e8 50.000 euro, come stabilito dal decreto MEF e dal provvedimento dell'Agenzia delle Entrate.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"La garanzia VIES vale anche per chi \u00e8 gi\u00e0 attivo?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"S\u00ec. Le aziende gi\u00e0 iscritte al VIES devono adeguarsi o rischiano l'esclusione.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Posso usare il regime 42 senza VIES?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. VIES e regime 42 sono direttamente collegati.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Quanto tempo serve per ottenere la fideiussione VIES?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Con la banca circa 2 settimane. Con la soluzione assicurativa circa 5 giorni.\"\n      }\n    }\n  ]\n}\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>La sentenza TAR Lazio n. 4986\/2026 ha confermato l&#8217;obbligo della garanzia VIES da 50.000 euro per le societ\u00e0 extra-UE. Il ricorso \u00e8 stato respinto: la norma resta valida e operativa. Scopri cosa cambia per import export, e-commerce e regime 42, e come ottenere la fideiussione rapidamente.<\/p>\n","protected":false},"author":1,"featured_media":3493,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_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":[33],"tags":[],"class_list":["post-3494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novita-normative","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAR Lazio n. 4986\/2026: la garanzia VIES da 50.000 euro \u00e8 valida e cambia tutto per chi fa import export - VIES Guarantee<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.viesguarantee.com\/it\/novita-normative\/tar-lazio-4986-2026-garanzia-vies-50000-euro-import-export\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAR Lazio n. 4986\/2026: la garanzia VIES da 50.000 euro \u00e8 valida e cambia tutto per chi fa import export - VIES Guarantee\" \/>\n<meta property=\"og:description\" content=\"La sentenza TAR Lazio n. 4986\/2026 ha confermato l&#039;obbligo della garanzia VIES da 50.000 euro per le societ\u00e0 extra-UE. 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