As of 15 April 2025, Italy has introduced a new compliance step for non-EU businesses trading within the EU. If your business is outside the EU/EEA and you want to register for VAT or stay listed in the VIES database through Italy, you must now provide a financial guarantee.

Here’s your simplified compliance checklist:

Who’s affected?
Any non-EU or non-EEA business registered or applying for VAT in Italy, especially if you’re listed in the VIES database.

Why is this required?
To strengthen tax compliance and reduce VAT fraud, as per Article 35, Paragraph 7-quater of DPR 633/1972.

What’s the guarantee?
You must post a minimum guarantee of €50,000 using one of these:

– Italian government bonds or similar securities

– Bank guarantee

– Insurance surety bond

Deadline?
If you’re already in VIES, submit your guarantee by 13 June 2025. Miss it, and you’ll be removed from the VIES list.

What happens if you’re removed?
Your ability to sell across EU borders is severely limited. VIES listing is essential for intra-community trade.

What should I do next?
Secure the guarantee as soon as possible. Don’t wait until the deadline —the process can take time.

How can Global VAT Compliance help?

At Global VAT Compliance (GVC), we simplify the process of meeting the new VAT guarantee requirements for non-EU businesses conducting intra-community transactions in Italy. We handle all aspects of the guarantee process to ensure your business stays compliant and operational without unnecessary delays.