How to Register for Italian VAT and VIES: A Guide for Non-EU Companies
Registering for an Italian VAT number is only half the job. For non-EU companies selling into Europe — especially through Amazon — VIES registration and, since 2025, a €50,000 guarantee are what actually unlock cross-border trade.
If your company is based in China, the United States, or anywhere outside the EU and you're planning to sell into Europe, Italy is often one of the first stops. But here is what many non-EU companies do not realise until it is too late: registering for an Italian VAT number (partita IVA) is only half the job.
If your plan follows the path most non-EU companies take to enter the EU — and especially if you intend to sell through Amazon — you will also need a separate registration in a system called VIES, and since 2025 that step comes with a real financial commitment attached.
Why VAT Registration Alone Isn’t Enough
Italian VAT registration (partita IVA) means registering with the Agenzia delle Entrate to collect and remit VAT on Italian sales. This is typically required if you hold inventory in Italy, sell to Italian consumers above certain thresholds, or import goods through Italian customs.
But if you are selling through Amazon, a partita IVA alone is not enough. Amazon’s Pan-European FBA network moves inventory between fulfilment centres in Germany, France, Poland and elsewhere to optimise delivery — so your goods will cross EU borders whether you plan for it or not.
This means Amazon sellers must also register for VIES, the EU database that validates VAT numbers for tax-exempt intra-community transactions. Without it, every cross-border movement or B2B invoice defaults to Italian VAT, undermining your pricing and your compliance.
What Is VIES, and Why It Matters
VIES (VAT Information Exchange System) is the EU’s shared database for verifying a trading partner’s VAT number across member states. Being listed in VIES is what lets your Italian VAT number be recognised EU-wide for tax-exempt intra-community transactions.
Without VIES registration, every invoice to a business customer in Germany, France or elsewhere in the EU must include Italian VAT — making your pricing less competitive. In short: if your plan involves trading across EU borders, VIES registration is the whole point of registering for VAT in Italy. For how VIES works across the EU as a whole — what triggers it, and why national rules differ — see our guide to VIES rules for non-EU companies.
The €50,000 Guarantee Non-EU Companies Can’t Miss
This is where the process changes for companies outside the EU/EEA. Since April 2025, any non-EU or non-EEA company using a fiscal representative in Italy to carry out intra-community transactions must post a financial guarantee of at least €50,000 to be included in — or remain in — VIES.
This requirement was introduced by Decreto Legislativo 13/2024, which added paragraph 7-quater to Article 35 of D.P.R. 633/1972, and made operational by the Agenzia delle Entrate’s Provvedimento n. 178713/2025 (14 April 2025).
Key points:
- Who it applies to: non-EU/EEA companies using a fiscal representative to access VIES in Italy.
- Accepted forms: bank guarantee, surety bond (fideiussione) from an authorised insurer, or a government securities deposit.
- Amount and duration: minimum €50,000, for at least 36 months.
- Payable to: the Agenzia delle Entrate provincial office covering your fiscal representative.
- Timing: submitted with your business start-up declaration (new VAT registrations) or before applying for VIES inclusion (existing VAT holders).
Companies already using a fiscal representative before the rule took effect had a transition period — new applicants do not.
Source: Agenzia delle Entrate, Provvedimento n. 178713 of 14 April 2025.
Bank Deposit or Insurance Policy?
Tying up €50,000 in cash or bonds for three years is impractical for most non-EU companies entering Italy. The more common route is a surety insurance policy (polizza fideiussoria) from an authorised insurer, paid via an annual premium instead of a lump-sum deposit — freeing up capital for actually growing the business. The right choice depends on your company’s size, credit profile, and expected time operating in Italy.
The Registration Process, Step by Step
- Appoint a fiscal representative in Italy.
- Prepare the required documents (registration certificates, ID, power of attorney).
- Submit the VAT registration application to the Agenzia delle Entrate.
- Obtain your Italian VAT number (partita IVA).
- Arrange the €50,000 guarantee.
- Submit the VIES registration application with proof of guarantee.
- Begin filing VAT returns and meeting ongoing compliance obligations.
The Cost of Getting This Wrong
Trading without VIES means charging Italian VAT on every EU invoice — a disadvantage most competitors will not have. Failing to post or maintain the guarantee can get your VAT number excluded from VIES, cutting off intra-community trading until it is corrected.
Get It Right the First Time
Between the fiscal representative, Agenzia delle Entrate paperwork, and structuring a €50,000 guarantee efficiently, this is not a process to navigate alone — a filing error or a missed guarantee can delay your EU market entry by months.
Servix International helps non-EU companies — from China, the US and beyond — register for Italian VAT and VIES, and structure the required guarantee cost-effectively.
Planning your entry into the Italian market?
Tell us about your business and our team will map the VAT, VIES and guarantee steps for your case — usually within one business day.