Italy Suspends New VAT Representation Rules

Temporary suspension effective since the 27th of June 2025


Italy puts new rules on hold


At the end of June, we published an article outlining that non-EU businesses wishing to continue carrying out intra-Community transactions with Italy were required to appoint a fiscal representative and provide a specific bank guarantee of up to €50,000 by 13 June 2025. Failure to comply would have resulted in their removal from the VIES register.

However, on 27 June 2025, the Italian tax authorities announced a temporary suspension of these new requirements, pending a final ruling by the Administrative Court (TAR).

We continue to closely monitor the situation and will keep you updated on any further developments.