A Shifting Legal Landscape for Non-EU Businesses
In recent weeks, a new development has emerged in the evolving landscape surrounding Italy’s €50,000 VIES guarantee requirement.
As previously communicated, Order No. 2323 of 27 June 2025, issued by the Italian Council of State, formally suspended the enforcement of Article 35, paragraph 7-quater of Presidential Decree No. 633/1972.
This rule—originally introduced under Decree Law 13/2024 and operationalized by the Agenzia delle Entrate (ADE) on 14 April 2025—requires non-EU entities registered in the VIES database via a fiscal representative to provide a financial guarantee of €50,000.
The suspension is currently in effect, pending the Council of State’s final ruling. As such, no business should be required to submit this guarantee until a legal decision is made.
Unexpected Notice from the Italian Tax Authority
Despite this ongoing suspension, Safari Star recently received formal correspondence from the Agenzia delle Entrate regarding VAT numbers under our fiscal representation.
The notice states:
“According to ADE’s records, certain VAT numbers listed in the VIES register have not submitted the required €50,000 guarantee. In the absence of compliance within 60 days from the original communication dated 14 April 2025, ADE has initiated procedures for their removal from the VIES database. Final deregistration will occur 60 days from receipt of this notification unless corrective action is taken.”
In practical terms, ADE is informing our clients—and other non-EU businesses—that they must comply or face removal from VIES, despite the ongoing legal suspension.
Legal and Commercial Concerns
Safari Star considers this notice to be issued in error.
The requirement for the €50,000 VIES guarantee is currently paused, and no enforcement measures should be applied during this suspension.
That said, this unexpected communication has created understandable concern within the business community. Some companies may feel compelled to submit the guarantee simply to preserve continuity—potentially incurring costs that could be reversed if the law is ultimately struck down.
Safari Star’s Formal Response
In response, Safari Star has issued an official communication to ADE:
- Citing Order No. 2323 of the Council of State;
- Confirming that the €50,000 guarantee requirement is not currently enforceable;
- Requesting immediate withdrawal of the deregistration notice.
We remain in active dialogue with the relevant authorities and will continue to advocate for regulatory clarity on behalf of our clients.
What Should Businesses Do Now?
At present, non-EU companies affected by this notice must consider two potential courses of action:
- Wait for the court’s final ruling, relying on the suspension as a legal defence;
- Submit the €50,000 guarantee preemptively to avoid disruption—accepting the possibility that this may be rendered unnecessary.
Safari Star recommends that all affected businesses closely monitor communications from ADE and their fiscal representative, especially via PEC (certified email), to ensure no critical deadlines are missed.
Share Your Experience
Have you received a similar notice? Have you already submitted a guarantee—or are you waiting for further legal clarity?
Safari Star is committed to keeping our clients fully informed as this situation evolves. We will provide further updates as soon as an official response is received from ADE.
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Let us ensure your business remains compliant, operational, and VIES-registered—today and tomorrow.