{"id":73190,"date":"2025-05-21T18:07:47","date_gmt":"2025-05-21T16:07:47","guid":{"rendered":"https:\/\/hellotax.com\/blog\/?p=73190"},"modified":"2025-09-26T13:04:20","modified_gmt":"2025-09-26T11:04:20","slug":"vat-in-italy-new-rules-for-non-eu-sellers-in-2025-update","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/vat-in-italy-new-rules-for-non-eu-sellers-in-2025-update\/","title":{"rendered":"VAT in Italy: New Rules for Non-EU Sellers in 2025 (update)"},"content":{"rendered":"\r\n<p><strong>Important: Enforcement of the deposit or bank guarantee requirement is temporarily suspended. Further details are outlined below.<\/strong><\/p>\r\n<p><strong>VAT in Italy<\/strong> is a value-added tax applied to most goods and services sold within the country. For <strong>non-EU online sellers<\/strong>\u2014especially those using platforms like Amazon or their own eCommerce stores\u2014understanding and complying with Italian VAT rules is critical. As of April 2025, new requirements are in force that could impact your ability to sell across the EU. This article explains what&#8217;s changed, what steps you need to take, and how <a href=\"https:\/\/hellotax.com\/\"><strong>hellotax<\/strong><\/a> can help you stay compliant.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" class=\"wp-image-73312\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/05\/VAT-in-Italy-1-1024x512.png\" alt=\"VAT in Italy \u2013 2025 compliance for non-EU sellers\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/05\/VAT-in-Italy-1-1024x512.png 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/05\/VAT-in-Italy-1-300x150.png 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/05\/VAT-in-Italy-1-768x384.png 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2025\/05\/VAT-in-Italy-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Table of Contents<\/h2>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li><a href=\"#why\">Why Italy Updated Its VAT Rules<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#fiscal\">New Fiscal Representative Obligations<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#guarantee\">\u20ac50,000 Guarantee for Non-EU Sellers<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#deadlines\">Key Compliance Deadlines<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#consequences\">Consequences of Non-Compliance<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#steps\">Steps Online Sellers Should Take<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#hellotax\">How hellotax Helps with VAT in Italy<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#faq\">FAQ: VAT in Italy<\/a><\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h2 id=\"why\" class=\"wp-block-heading\">Why Italy Updated Its VAT Rules<\/h2>\r\n\r\n\r\n\r\n<p>Italy has implemented new <strong>VAT in Italy<\/strong> rules effective from 17 April 2025 to combat VAT fraud and improve transparency. These reforms especially target <strong>non-EU sellers<\/strong> and their <strong>fiscal representatives<\/strong>. Italy joins a broader EU effort, alongside countries like Germany and France, to tighten VAT rules for third-country businesses selling to EU consumers.<\/p>\r\n\r\n\r\n\r\n<p>By introducing stricter financial guarantees and ethical requirements, Italy aims to protect its tax revenues and reduce abuse of VAT registrations. The changes reflect a more proactive and preventive stance by the Italian Revenue Agency.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"fiscal\" class=\"wp-block-heading\">New Fiscal Representative Obligations<\/h2>\r\n\r\n\r\n\r\n<p>From April 2025, all fiscal representatives acting on behalf of non-EU businesses must:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Submit an <strong>honorability declaration<\/strong> as required by Ministerial Decree No. 164\/1999.<\/li>\r\n\r\n\r\n\r\n<li>Provide a <strong>financial guarantee<\/strong> ranging from \u20ac30,000 to \u20ac2,000,000, depending on the number of clients represented.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><strong>Accepted formats:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Government bonds or securities backed by the state<\/li>\r\n\r\n\r\n\r\n<li>Bank guarantees or insurance surety bonds (in official formats)<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>The guarantee must remain valid for a minimum of <strong>48 months<\/strong> and must be submitted to the Italian Revenue Agency\u2019s Provincial Directorate before the representative is approved.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"guarantee\" class=\"wp-block-heading\">\u20ac50,000 Guarantee for Non-EU Sellers<\/h2>\r\n\r\n\r\n\r\n<p>As an additional requirement, <strong>non-EU and non-EEA businesses<\/strong> registered for <strong>VAT in Italy<\/strong> must now provide a <strong>\u20ac50,000 guarantee<\/strong> to remain listed in the VIES database.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>Legal basis:<\/strong> Article 35, Paragraph 7-quater of Presidential Decree No. 633\/1972<\/li>\r\n\r\n\r\n\r\n<li><strong>Validity:<\/strong> Minimum of 36 months<\/li>\r\n\r\n\r\n\r\n<li><strong>Accepted formats:<\/strong> Government-backed bonds, bank guarantees, or insurance bonds<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>This applies to both new VAT registrations and existing sellers already listed in the Italian VAT system and VIES.<\/p>\r\n<p><strong data-start=\"3175\" data-end=\"3183\">Note<\/strong>: Bank transfers or cash payments are <strong data-start=\"3221\" data-end=\"3237\">not accepted<\/strong>. Guarantees must be made using <strong data-start=\"3269\" data-end=\"3304\">Italian government-backed bonds<\/strong>, <strong data-start=\"3306\" data-end=\"3325\">insurance bonds<\/strong>, or potentially <strong data-start=\"3342\" data-end=\"3380\">bank guarantees from Italian banks<\/strong> (currently under review).<\/p>\r\n<h3 data-start=\"3435\" data-end=\"3484\">Alternative to Paying the \u20ac50,000 Guarantee<\/h3>\r\n<p data-start=\"3485\" data-end=\"3512\"><strong style=\"letter-spacing: -0.2px;\" data-start=\"3515\" data-end=\"3607\">Some sellers may be eligible to provide the required guarantee via an insurance provider<\/strong><span style=\"letter-spacing: -0.2px;\">. This option typically involves a fixed premium every 36 months, instead of locking up \u20ac50,000 in financial assets. Contact <a href=\"https:\/\/hellotax.com\">hellotax<\/a> to explore whether you&#8217;re eligible for this route and receive support in securing it.<\/span><\/p>\r\n<h3 data-start=\"135\" data-end=\"190\">\ud83d\udea8 Update on the \u20ac50,000 Guarantee (September 2025)<\/h3>\r\n<ul data-start=\"192\" data-end=\"840\">\r\n<li data-start=\"192\" data-end=\"333\">\r\n<p data-start=\"194\" data-end=\"333\">On <strong data-start=\"197\" data-end=\"213\">27 June 2025<\/strong>, Italy\u2019s Council of State ordered a <strong data-start=\"250\" data-end=\"274\">temporary suspension<\/strong> of the \u20ac50,000 guarantee requirement for non-EU sellers.<\/p>\r\n<\/li>\r\n<li data-start=\"334\" data-end=\"443\">\r\n<p data-start=\"336\" data-end=\"443\">This means that, for now, <strong data-start=\"362\" data-end=\"388\">enforcement is on hold<\/strong> while the courts review the legality of the measure.<\/p>\r\n<\/li>\r\n<li data-start=\"444\" data-end=\"548\">\r\n<p data-start=\"446\" data-end=\"548\">A <strong data-start=\"448\" data-end=\"489\">final decision is expected in Q4 2025<\/strong>. The guarantee may be reinstated, amended, or abolished.<\/p>\r\n<\/li>\r\n<li data-start=\"549\" data-end=\"702\">\r\n<p data-start=\"551\" data-end=\"702\">Some sellers have reported being <strong data-start=\"584\" data-end=\"618\">removed from the VIES database<\/strong> for failing to provide the guarantee, showing that practice remains inconsistent.<\/p>\r\n<\/li>\r\n<li data-start=\"703\" data-end=\"840\">\r\n<p data-start=\"705\" data-end=\"840\">Businesses should therefore <strong data-start=\"733\" data-end=\"765\">monitor developments closely<\/strong> and prepare both for compliance and for possible amendments to the rule.<\/p>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"deadlines\" class=\"wp-block-heading\">Key Compliance Deadlines<\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<div style=\"overflow-x: auto;\"><table class=\"has-fixed-layout\">\r\n<thead>\r\n<tr>\r\n<th>Requirement<\/th>\r\n<th>Who It Affects<\/th>\r\n<th>Deadline<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>Submit honorability declaration &amp; financial guarantee<\/td>\r\n<td>Existing fiscal representatives<\/td>\r\n<td><strong>16 June 2025<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Submit \u20ac50,000 guarantee<\/td>\r\n<td>Non-EU\/EEA sellers listed in VIES<\/td>\r\n<td><strong>13 June 2025<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Comply before acting<\/td>\r\n<td>New fiscal representatives<\/td>\r\n<td><strong>Immediately<\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table><\/div>\r\n<p>If the \u20ac50,000 guarantee is not submitted by <strong data-start=\"2861\" data-end=\"2877\">13 June 2025<\/strong>, the Italian Revenue Agency will issue a formal notice. From the date of receipt, non-EU sellers will have <strong data-start=\"2985\" data-end=\"3010\">an additional 60 days<\/strong> to comply and avoid removal from the VIES database.<\/p>\r\n<p>\u26a0\ufe0f <em data-start=\"128\" data-end=\"272\">Note: Enforcement of the \u20ac50,000 guarantee is currently suspended following a June 2025 court ruling. A final decision is expected in Q4 2025.<\/em><\/p>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 id=\"consequences\" class=\"wp-block-heading\">Consequences of Non-Compliance<\/h2>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u274c Cancellation of your VAT number<\/li>\r\n\r\n\r\n\r\n<li>\u274c Removal from the VIES database<\/li>\r\n\r\n\r\n\r\n<li>\ud83d\udcb8 Fines between \u20ac3,000 and \u20ac50,000 (non-reducible)<\/li>\r\n<\/ul>\r\n<p data-start=\"374\" data-end=\"660\">\u26a0\ufe0f <em data-start=\"377\" data-end=\"658\">Update: Enforcement of the \u20ac50,000 guarantee is currently suspended following a June 2025 court ruling. A final decision is expected in Q4 2025. Until then, penalties linked to this specific requirement are on hold, but sellers should prepare in case the obligation is confirmed.<\/em><\/p>\r\n\r\n\r\n\r\n<h2 id=\"steps\" class=\"wp-block-heading\">Steps Online Sellers Should Take<\/h2>\r\n\r\n\r\n\r\n<p><strong>1. Review your fiscal representative:<\/strong> Make sure they are informed and compliant. Ask for documentation that proves they meet the new requirements.<\/p>\r\n\r\n\r\n\r\n<p><strong>2. Prepare for the \u20ac50,000 guarantee:<\/strong> Work with your financial institution to arrange the appropriate form of guarantee with at least 36 months validity.<\/p>\r\n\r\n\r\n\r\n<p><strong>3. Update your internal processes:<\/strong> Accurate records and timely filings are now even more essential to avoid penalties or rejection of filings.<\/p>\r\n\r\n\r\n\r\n<p><strong>4. Act early:<\/strong> Don&#8217;t wait until the last week\u2014these are hard deadlines that affect your ability to trade in the EU.<\/p>\r\n<p data-start=\"3894\" data-end=\"4022\"><strong data-start=\"3894\" data-end=\"3904\">5. Decide on your registration status: <\/strong>If you\u2019re no longer trading in Italy or don\u2019t need VIES access, consider either:<\/p>\r\n<ul data-start=\"4023\" data-end=\"4115\">\r\n<li data-start=\"4023\" data-end=\"4068\">\r\n<p data-start=\"4025\" data-end=\"4068\">Opting out of VIES (sell only within Italy)<\/p>\r\n<\/li>\r\n<li data-start=\"4069\" data-end=\"4115\">\r\n<p data-start=\"4071\" data-end=\"4115\">Fully deregistering your VAT number in Italy<\/p>\r\n<\/li>\r\n<\/ul>\r\n<p data-start=\"4117\" data-end=\"4246\"><strong data-start=\"4117\" data-end=\"4127\">6. <\/strong>Be aware that the Italian tax office may hold the \u20ac50,000 guarantee for <strong data-start=\"4207\" data-end=\"4224\">up to 7 years<\/strong> after you deregister.<\/p>\r\n\r\n\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\n\r\n\r\n\r\n<h2 id=\"hellotax\" class=\"wp-block-heading\">How hellotax Helps with VAT in Italy<\/h2>\r\n\r\n\r\n\r\n<p>At <a href=\"https:\/\/hellotax.com\/\"><strong>hellotax<\/strong><\/a>, we help non-EU sellers meet the complex demands of <strong>VAT in Italy<\/strong> with confidence:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u2714\ufe0f Fully compliant fiscal representatives that meet Italian legal and ethical requirements<\/li>\r\n\r\n\r\n\r\n<li>\u2714\ufe0f Support for securing and submitting the \u20ac50,000 guarantee<\/li>\r\n\r\n\r\n\r\n<li>\u2714\ufe0f Ongoing deadline tracking and compliance monitoring<\/li>\r\n\r\n\r\n\r\n<li>\u2714\ufe0f Transparent pricing plans tailored for online sellers<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>\ud83d\udc49 <a href=\"https:\/\/hellotax.com\/contact-us?button=blog\">Book a free consultation<\/a> to get started today.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"faq\" class=\"wp-block-heading\">FAQ: VAT in Italy<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-heading\"><strong data-start=\"86\" data-end=\"143\">Is the \u20ac50,000 guarantee currently enforced in Italy?<\/strong><br data-start=\"143\" data-end=\"146\" \/>No \u2014 enforcement of the \u20ac50,000 guarantee for non-EU sellers is currently <strong data-start=\"220\" data-end=\"231\">on hold<\/strong> following a ruling by the Council of State in June 2025. A final decision is expected in Q4 2025, which will determine whether the guarantee will go ahead, be amended, or be abolished. However, some sellers have already reported being removed from the <strong data-start=\"484\" data-end=\"501\">VIES database<\/strong>, so businesses should prepare for both outcomes.<\/p>\r\n<h3 class=\"wp-block-heading\">Do all non-EU sellers need a fiscal representative in Italy?<\/h3>\r\n\r\n\r\n\r\n<p>Yes. Italian law requires all non-EU or non-EEA businesses to appoint a fiscal representative for VAT compliance purposes.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">What happens if I don\u2019t submit the \u20ac50,000 guarantee?<\/h3>\r\n\r\n\r\n\r\n<p>You risk being removed from the VIES database and losing your Italian VAT number, which means you can\u2019t legally sell within the EU.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Is the \u20ac50,000 a fee?<\/h3>\r\n\r\n\r\n\r\n<p>No. It\u2019s not a fee but a financial guarantee. It remains blocked for a period of 36 months and can be released once the requirement ends.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Related Resources<\/h2>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><a href=\"https:\/\/hellotax.com\/blog\/taxation\/vat-number\/italy\/\">VAT Registration in Italy: Step-by-Step Guide<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"dofollow noopener\">Check your VIES status (EU Commission)<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Important: Enforcement of the deposit or bank guarantee requirement is temporarily suspended. Further details are outlined below. VAT in Italy is a value-added tax applied to most goods and services sold within the country. For non-EU online sellers\u2014especially those using platforms like Amazon or their own eCommerce stores\u2014understanding and complying with Italian VAT rules is [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":73312,"parent":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"no","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5593],"tags":[5845,6126,6121,6124],"class_list":{"0":"post-73190","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-vat-compliance","8":"tag-fiscal-representation","9":"tag-italy-vat-guarantee","10":"tag-vat-in-italy","11":"tag-vies-registration","12":"entry"},"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/73190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=73190"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/73190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/73312"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=73190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=73190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=73190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}