Italy: Implementation of obligation for non-EU companies operating in Italy through a fiscal representative to submit guarantee
Obligation introduced under Legislative Decree no. 13/2024
Regulation no. 178713/2025 (published on April 14, 2025) implements the obligation for non-EU companies operating in Italy through a fiscal representative to submit a €50,000 guarantee valid for 36 months, as introduced under Legislative Decree no. 13/2024.
The obligation also applies to non-EU companies already registered in the value added tax (VAT) information exchange system (VIES) database on the date of publication of the regulation, and such companies have 60 days from such date (until June 13, 2025) to submit the guarantee.
Read an April 2025 report prepared by the KPMG member firm in Italy