13 June 2025: deadline for guarantee submission by non-EU/EEA taxable persons registered for VIES in Italy

by Roberta De Pirro

The final deadline for submitting the required guarantee is 13 June 2025 for non-EU or EEA residents operating in Italy through a tax representative and already registered for VIES, in order to continue carrying out intra-EU transactions.

This deadline was set by the Provision of the Director of the Italian Revenue Agency (Agenzia delle Entrate) No. 178713/2025, issued on 14 April 2025, which outlines the operational procedures for non-resident entities (outside the EU or EEA) wishing to register with the VIES database via a tax representative based in Italy.

This provision represents the final step in the regulatory process initiated with the introduction of paragraph 7-quater to Article 35 of Presidential Decree No. 633/1972, as amended by Legislative Decree No. 13/2024. The aim is to prevent and combat VAT evasion and fraud, particularly the abuse of VAT exemption mechanisms when importing goods into the EU from non-EU or EEA countries.

According to the explanatory report accompanying the decree, the import VAT suspension procedure, governed by Article 143(1)(d) of Directive 2006/112/EC, is frequently misused by non-EU operators importing goods into the EU without fulfilling their VAT obligations.

In detail, goods are imported under the names of compliant front persons, through VAT numbers activated by tax representatives residing in the EU destination country. These goods are released for free circulation with customs duties paid and then transferred VAT-exempt to another EU country, as the import is followed by an intra-EU supply. The customs documents and summary listings must identify the purchaser, who, in such cases, is the non-resident entity registered through a tax representative.

 

Obligation to Provide a Guarantee

To combat such practices, the new paragraph 7-quater of Article 35 of the VAT Decree requires that non-EU or EEA residents fulfilling VAT obligations through a tax representative may only carry out intra-EU transactions after providing an appropriate financial guarantee.

The tax representative submitting the declaration of commencement or change of activity to the Revenue Agency — indicating the option to be included in the VIES database — must verify the accuracy and completeness of the documentation and information provided by the taxpayer. Failure to comply results in an administrative fine ranging from €3,000 to €50,000, with no access to the “legal accumulation” mechanism for penalties.

 

Criteria and Conditions for Providing the Guarantee

Published in the Official Gazette No. 292 of 13 December 2024, the Ministerial Decree of 4 December 2024, implementing Article 4 of Legislative Decree No. 13/2024, sets out the conditions for submitting a financial guarantee by non-EU or non-EEA entities intending to register for VIES through a tax representative.

Specifically, the guarantee must be provided in favour of the Italian Revenue Agency in one of the following forms:

  • Government bonds or government-guaranteed securities
  • Bank guarantee
  • Surety insurance policy

The guarantee must:

  • Be at least €50,000 in value;
  • Be valid for a minimum period of 36 months from the date of submission to the competent Provincial Directorate based on the tax domicile of the tax representative.

After this 36-month period, renewal of the guarantee is not required.

Entities already registered in the VIES database, despite not being based in the EU or EEA, must also provide a similar guarantee. Failure to do so will result in their removal from the database of VAT-registered entities authorised to perform intra-EU transactions.

 

Operational Procedures for Providing the Guarantee

The procedures vary depending on the category of taxable person:

  • Entities without a VAT number: The guarantee must be submitted along with the declaration of commencement of activity, including the request for VIES inclusion.
  • Entities already holding a VAT number: The guarantee must be submitted before applying for inclusion in the VIES database.
  • Entities already listed in the VIES database as of 14 April 2025 (publication date of Provision No. 178713/2025): These must submit the guarantee within 60 days, i.e. by 13 June 2025.

If the guarantee is not provided by the above deadline, the Revenue Agency will notify the tax representative of the non-resident party via Certified Email (PEC) or registered mail with return receipt that the procedure for removal from the VIES database has begun.

From the date of receipt of this notice, an additional 60-day period is granted, during which the non-resident entity, through their tax representative, may still provide the required guarantee to maintain VIES registration.

Should the guarantee not be submitted within this further period, the VAT number will be automatically removed from the VIES database.