We’ve done it! Now we can help you do it too.
While others are still navigating the uncertainty, Safari Star is among the very first fiscal representatives to meet the new guarantee requirements for VAT compliance in Italy.
- We successfully submitted a €50,000 VIES guarantee for a non-EU client — personally delivered at the Agenzia delle Entrate
- Our client obtained one of the first official VAT compliance certificates issued under the new system
- We are ready to support others through the same process — immediately
Italy Introduces Major VAT Reform for Non-EU Businesses
As of April 2025, Italy’s Revenue Agency (Agenzia delle Entrate) has activated a new requirement for all non-EU/EEA businesses operating in Italy via a fiscal representative:
- A financial guarantee must be submitted to maintain VAT registration.
This reform, outlined under Article 35, Paragraph 7-quater of Presidential Decree No. 633/1972, directly impacts non-EU businesses wishing to remain listed in the VIES (VAT Information Exchange System) database — a key condition for cross-border trade within the EU.
Required Guarantee: €50,000
Accepted forms include:
- Bank Guarantee
- Insurance Surety Bond
Without this guarantee, your VAT number will be deregistered from the VIES database.
Enforcement Currently Suspended — But the Law Still Stands
On 27 June 2025, Italy’s Council of State (Consiglio di Stato) suspended the enforcement of the VIES guarantee requirement, citing concerns over its proportionality.
However, this is not a cancellation. The law remains in effect, and enforcement may resume at any time depending on future court rulings. Businesses that wait may risk last-minute disruption.
How Safari Star Can Support You
- Acquisition and submission of the VIES guarantee
- Fiscal representation for non-EU businesses
- VAT registration and ongoing compliance
- Advisory on regulatory updates and risk mitigation
The Situation May Change Overnight. Are You Ready?
If your business is not yet registered for VIES in Italy — or you’re uncertain about your current compliance status — don’t wait.
Safari Star is ready to guide you through every step.
Let us ensure your business stays fully operational, legally compliant, and free to trade across the European Union.
Contact us today to get started.
Is Your Fiscal Representative Compliant?
Under the 2024 reform, fiscal representatives in Italy are also required to register a financial guarantee ranging from €30,000 to €2,000,000 depending on the number of clients they represent.
Without this guarantee, they can no longer operate — and the VAT positions of all their clients will be deregistered.
Make sure your fiscal representative is fully compliant. If you’re unsure, contact us today for guidance.