New €50k Bank Guarantee Requirement for U.S. Sellers in Italy

New €50k Bank Guarantee Requirement for non-EU Sellers in Italy

If you're a U.S. or UK Amazon seller expanding to Italy, there's a major regulatory update you need to know about.

As of 2025, Italy’s tax authority (Agenzia delle Entrate) has introduced a new mandatory financial guarantee for all non-EU businesses. This includes U.S. sellers who hold an Italian VAT number.

What’s Changing?

Effective now, if you are a non-EU business selling in Italy via Amazon or any other platform, you are required to provide a €50,000 guarantee to remain eligible for intra-EU trade (aka to keep your VAT number, as you cannot sell on Amazon without being eligible for intra-EU trade).

What Is the Guarantee?

You must post a financial security of at least €50,000, valid for 36 months, in one of the following forms:

A bank guarantee (fideiussione bancaria),
A surety insurance policy (polizza fideiussoria),
Or a pledge of Italian government bonds worth the equivalent value.

This guarantee is submitted to the provincial office of the Agenzia delle Entrate corresponding to your fiscal rep’s address.

Who Is Affected?

All non-EU sellers using a fiscal representative for VAT in Italy (= all non-EU Amazon sellers, including those from the UK and the U.S.).
Both new applicants and existing VAT-registered sellers.
If you’re already listed in VIES (Europe's VAT database), you now have 60 days from the April 2025 announcement to comply.

What Happens If You Don’t Comply?

You’ll receive an official warning via certified email or registered post.
If you fail to provide the guarantee within another 60 days, your Italian VAT number will be canceled.
Without VAT registration, you cannot trade with EU customers under your Italian VAT ID, and therefore you won't be able to do business on Amazon, as this is a requirement.
Penalties can reach €50,000 for non-compliance.

What About the Fiscal Representative?

Your fiscal rep is also now subject to stricter controls and may need to provide guarantees of their own—up to €2 million depending on how many client's they represent. Expect many fiscal reps to begin screening clients more strictly or raising service fees.

What You Should Do Now

Contact your VAT services provider (and their fiscal representative) immediately to coordinate the guarantee submission.

Decide if you prefer a bank bond, insurance policy, or government bond pledge.

File the guarantee with the Agenzia delle Entrate office in the region where your fiscal rep is based.

Need Help? If you’re unsure how to meet this new requirement or don’t have a fiscal rep yet, schedule a call. Our team can assist with vetted representatives and step-by-step guidance on securing your financial guarantee.

Feel free to peruse the official information from the Italian tax agency.