Italy: Guidance for fiscal representatives on eligibility criteria and submission of guarantees

New rules under Legislative Decree no. 13/2024 to fight fraudulent use of VAT exemption on imports

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April 22, 2025

Regulation no. 186368/2025 (published on April 17, 2025) clarifies the eligibility criteria for fiscal representatives of both EU and non-EU companies, as well as the obligation of non-EU companies operating in Italy through a fiscal representative to submit a guarantee, as introduced under Legislative Decree no. 13/2024 (read TaxNewsFlash).

Existing fiscal representatives of both EU and non-EU companies have 60 days from date of publication (i.e., until June 16, 2025) to submit a self-declaration of eligibility and the guarantee, if necessary.

Read an April 2025 report prepared by the KPMG member firm in Italy

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