Italy’s latest VAT regulation, introduced on 15 April 2025, carries serious consequences for non-EU businesses that fail to act. Effective immediately, non-EU/EEA businesses need to post a €50,000 financial guarantee to register for VAT in Italy and maintain their VIES listing without which intra-EU transactions become impossible.

Under Article 35, Paragraph 7-quater of DPR 633/1972, companies must submit a guarantee in one of three forms:

– Government-backed securities.

– Bank guarantees.

– Insurance surety bonds.

The deadline for existing VIES-registered non-EU companies was 13 June 2025. Failure to meet this will result in automatic delisting from the VIES database, a critical registry for VAT-registered businesses trading within the EU.

Delisting from VIES means:

– You cannot zero-rate B2B sales to other EU countries.

– You may face customs delays or rejections.

– EU customers may refuse to work with you.

With limited time to comply, this is not a step that can be postponed.

Why act now?

This new requirement adds a layer of urgency for non-EU businesses that have been relying on VAT registration in Italy for intra-EU trade. The process of obtaining a guarantee can take time. And delays could result in exclusion from the VIES database, a critical step that could severely impact your ability to conduct cross-border transactions within the EU.

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.