Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

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

Share
April 16, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline