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New Italian VAT Rules: €50,000 Guarantee Now Required for Non-EU Sellers

If you’re a non-EU business selling in Italy through a fiscal representative, there’s a big change you need to know about.

As of 10 April 2025, the Italian Tax Authority now requires a €50,000 financial guarantee from non-EU companies (excluding those in the UK and EEA) registering for VAT in Italy. This applies whether you’re a new applicant or already VAT-registered.

Key Dates to Remember

10 April 2025 – New rule takes effect

14 June 2025 – Deadline to submit the guarantee

14 August 2025 – Italian Tax Office completes review

14 September 2025 – Non-compliant businesses will be deregistered

What’s This All About?

The new rule is part of Italy’s efforts to crack down on VAT fraud and ensure that overseas sellers are financially accountable when trading in the EU.

Who’s Affected?

The new rule is part of Italy’s efforts to crack down on VAT fraud and ensure that overseas sellers are financially accountable when trading in the EU.

What Is the €50,000 Guarantee?

It’s a financial safety net that shows you’re serious about meeting your VAT obligations. It must

  • Be exactly €50,000
  • Be valid for 3 years
  • Be submitted in Italian and English

How Can You Provide It?

You have three options:

  • Bank Guarantee – A formal letter from your bank
  • Insurance Bond – From an insurer using the official Italian format
  • Direct Deposit – €50,000 in Italian government bonds, purchased in Italy

Important Notes

  • The guarantee must follow strict formatting rules
  • It can be issued by non-Italian banks or insurers, but the Italian Tax Office may verify the issuer
  • Original documents must be submitted

What Happens If You Miss the Deadline?

  • You’ll get a warning and have 30 days to respond and up to 90 days to fix it
  • If not resolved, your VAT number and VIES registration will be cancelled
  • You’ll need to remove all stock from Italy and re-register from scratch

How Long Does It Last?

  • The guarantee is valid for 36 months
  • It expires automatically
  • No renewal is required (for now)
italy-office

Is the Amount Flexible?

No. The €50,000 is fixed by law – no exceptions for company size, sales volume, or marketplace use.

What About Fiscal Representatives?

They now need to hold a €2 million guarantee to represent non-EU clients.

What Should You Do Now?

  • Obtain the required guarantee as soon as possible
  • Work with the bank or insurer to prepare compliant documentation
  • Submit the guarantee alongside the VAT registration, or by the applicable deadline if already

Need help with these changes?

If you want further advice on this, contact us today – we’re here to help you stay compliant and keep trading smoothly in Italy.