- Background: Italy introduced a regulation in April 2025 requiring non-EU businesses operating via a fiscal representative to post a €50,000 financial guarantee to remain listed in the VAT Information Exchange System (VIES).
- Deadline: Companies had until 13 June 2025 to comply or risk being delisted from VIES, which would block their ability to zero-rate intra-EU B2B sales.
- Suspension: On 27 June 2025, the Italian Council of State issued a temporary suspension of this requirement, pending a final ruling from the Administrative Court (TAR).
✨ Implications for Businesses
- No enforcement of the financial guarantee—for now.
- ⏳ Temporary relief for non-EU e-commerce sellers and fiscal representatives.
- Cross-border trade can continue without the new compliance burden.
- ⚠️ Uncertainty remains—businesses should stay alert for the TAR’s final decision.
Source Marosa
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