Businesses established outside the European Union and the European Economic Area that fulfill VAT obligations in Italy through an Italian VAT fiscal representative must provide a suitable guarantee to request or maintain inclusion in the VIES database.
Falzarano Broker S.r.l. assists the foreign business and its Italian VAT fiscal representative in preparing and presenting the request to the insurance market.
- Our expertise
What is VIES
VIES (VAT Information Exchange System) is the European system used to verify if a VAT taxable person is authorized to carry out intra-Community transactions. For non-EU/EEA businesses identified in Italy through an Italian VAT fiscal representative, the guarantee is a necessary condition for inclusion or permanence in VIES.
- Focus
Essential features of the VIES Guarantee
We embarked on our journey with a distinct approach. Instead of adhering to a demanding, all-or-nothing career path, we prioritized balance and well-being. We provided an opportunity to find fulfillment in both your professional and personal life, placing importance on family and engaging in impactful projects alongside companies within your community.
Our core principle was to invest in people, communities, and the success of our clients. Consistently recognized as a top workplace, Beratung has garnered a reputation for creating an environment where individuals thrive. We proudly serve more than half of the Fortune 100 companies and a third of the Fortune 500, while also collaborating with startups, not-for-profit organizations, and a myriad of innovative entities.
| Element | Rule |
|---|---|
| Applicant | The single non-EU/EEA business |
| Beneficiary | Pro tempore Director of the competent Provincial Directorate of the Italian Revenue Agency based on the tax domicile of the Italian VAT fiscal representative |
| Guarantee limit | 50,000 EUR |
| Duration | 36 months from delivery to the competent Provincial Directorate |
| Allowed forms | Surety in government bonds or state-guaranteed bonds; bank guarantee; insurance surety bond |
| Template | Facsimile attached to the Italian Revenue Agency Provision no. 178713 of April 14, 2025 |
| Delivery | Personally or through the Italian VAT fiscal representative to the competent Provincial Directorate |
- Who must provide it
The obligation applies to non-residents of a European Union Member State or a State adhering to the European Economic Area who:
1
Fulfill VAT obligations in Italy through an Italian VAT fiscal representative appointed pursuant to art. 17, third paragraph, of Presidential Decree 633/1972;
2
Intend to carry out intra-Community transactions;
3
Request inclusion or must maintain registration in the VIES database.
What it guarantees
The insurance guarantee covers, within the guarantee limit and for the expected period, the total or partial payment of the sums due to the Tax Administration following administrative acts notified during the validity period of the guarantee.
- How the procedure works
1
The foreign business or the Italian VAT fiscal representative sends the preliminary information.
2
Falzarano Broker verifies the presentability of the request and the completeness of the documents.
3
The file is submitted to the insurance company.
4
The company carries out the underwriting assessment and may request clarifications, integrations, or counter-guarantees.
5
In case of a positive outcome, the premium and conditions are communicated.
6
After acceptance, the policy is issued according to the official facsimile with a digital signature verifiable on the issuing insurer’s website.
7
The guarantee is delivered to the competent Provincial Directorate, which verifies its compliance.
Normally required documents
The actual documentation depends on the country, seniority, activity, and risk profile of the business.
- The documents
1
certificate of incorporation and updated extract from the business register of the country of origin;
2
articles of association or equivalent corporate document;
3
document of the legal representative and documentation of the ultimate beneficial owner;
4
ownership structure and group organization chart if available;
5
available financial statements or alternative economic-financial documentation;
6
description of the activity, website, and marketplaces used;
7
historical and expected turnover, with information on Italian and intra-EU transactions;
8
Italian VAT number and data of the Italian VAT fiscal representative;
9
any information on tax compliance and any disputes.
Innovation & Technology
Save Money
Client Capabilities Network
Ongoing Support
Do you need a VIES Guarantee for a non-EU business? Send the main details of the business and the Italian VAT fiscal representative. You will receive the list of documentation necessary to start the underwriting assessment.
