Starting in 2026, the Italian Revenue Agency (Agenzia delle Entrate) has implemented two mandatory compliance requirements for non-EU sellers using FBA, Pan-EU, and overseas warehouses:

• Tax representatives must be formally registered with the Italian Tax Agency, rather than merely being listed in name only;
• A financial guarantee of at least 50,000 euros must be submitted, valid for at least 36 months.

Sellers who do not meet both of these requirements will have their Italian VAT numbers marked as “invalid” in the EU’s VIES system. Amazon will take a series of enforcement actions as a result, ranging from making inventory unsellable and preventing the creation of shipments to suspending order fulfillment and disabling the Pan-EU service. A large number of sellers have already found themselves in a difficult situation after ignoring early email notifications.

This article provides a detailed breakdown of the new regulation’s eligibility criteria, types of guarantees, compliance procedures, and emergency response plans to help sellers on the Italian marketplace avoid having their inventory locked.

I. Key Points of the New Regulations: Both Conditions Are Essential

⚠️ Note: Simply having an Italian VAT number does not guarantee compliance. If a tax representative is not officially registered with the tax authority, the VAT number will still be flagged as invalid by the VIES system.

💡 If you’re unsure whether your tax and financial representative is in compliance, or if you haven’t yet arranged the 50,000-euro guarantee, please contact us immediately for a free compliance assessment.

(Micro letter: qcygscszk, cell phone: 18676749275)

II. Three Forms of a 50,000-Euro Guarantee and a Comparison of Their Costs

Recommended Option: Most sellers choose insurance-backed guarantees, which do not require tying up large sums of money—they simply pay an annual fee, offering the highest level of flexibility.

III. Consequences of Non-Compliance: From Unsaleable Inventory to a Complete Service Outage

Once a VAT number expires in the VIES system, Amazon will take the following steps in phases:

⚠️ Temporary workaround: If you hold a VAT number from another EU country, you can continue selling to Italy through the EFN (European Fulfillment Network), but you will still need to comply with Italian regulations in the long term.

If your Italian VAT number is showing as invalid or your grace period is about to expire, please contact us immediately—we’ll use our expedited processing channel to restore your VIES status as quickly as possible.

(Micro letter: qcygscszk, cell phone: 18676749275)

IV. Comprehensive Compliance Process (Three-Step Approach)

Step 1: Verify the Qualifications of the Financial and Tax Representative

• Obtain the CODICE FISCALE (Tax ID) of the tax representative
• Verify whether the company is officially registered through the Italian tax authority's database
• If you are not registered, you must immediately appoint a compliant tax and financial representative.

Step 2: Obtain a 50,000-euro guarantee

• Work with financial and tax representatives to connect with banks or insurance companies recognized in Italy
• Select a Form of Guarantee (Insurance Guarantee Recommended)
• Submit the guarantee documents to the office of the Italian Revenue Agency responsible for your registration.

Step 3: Check the VIES status

• Log in to the EU VIES website and enter your Italian VAT number
• The confirmation status is displayed as “Valid”
• If this still does not resolve the issue, please contact your tax representative or the tax authority to follow up on the matter.

V. Emergency Measures During the Grace Period: Applying for an Extension

If your Amazon Account Health page displays the message “Italian EU VAT number rejected” but the compliance process is still in progress, you can try submitting an extension request on Seller Central:

• Log in to the Seller Platform → “Account Status” page
• Submit an extension request and upload one of the following supporting documents:
  • AA7/10 Form and Supporting Documentation
  • ANR/3 Form and Submission Receipt
  • Proof of Submission of Financial Guarantee

⚠️ Applying for an extension does not guarantee approval under 100%; the fundamental solution is to complete the sponsorship and representative registration as soon as possible.

VI. Qicaiying’s Italian VAT Compliance Services

We have specialized in compliance for the Italian market for many years and offer one-stop solutions:

• ✅ Verification and Replacement of Tax Representatives: Ensure that the representative is officially registered with the tax authority; replace them immediately if they are non-compliant.
• ✅ €50,000 Guarantee Processing: We work with banks and insurance companies recognized by Italian authorities to recommend the most cost-effective insurance guarantee solutions.
• ✅ VIES Status Recovery Tracking: We monitor the tax ID status throughout the entire process until it shows as “Valid.”
• ✅ Assistance with preparing extension application materials: Quickly submit extension applications in urgent situations to maximize processing time

📞 Contact us now for a free assessment of your Italian VAT compliance status(Micro letter: qcygscszk, cell phone: 18676749275)

Why Choose Qicaiying to Serve You:

🔹 1. A team of experts to guide you throughout the process

Our team of nearly 400 professionals consists of senior lawyers, accountants, tax accountants and cross-border business consultants. They are well versed in international regulations, handle thousands of high-end cases annually, and can provide optimal customized solutions from structural design to on-the-ground implementation.

🔹 2. digitally empowered, smart and efficient

We have spent 20 million RMB to research and develop our own digital system "Echobo", which realizes process standardization and progress visualization. The integration of AI intelligent analysis can provide quick insight into demand and assist in generating solutions, making complex affairs clear, transparent and efficient.

🔹 3. Eco-links, extra value

We connect over 500,000+ entrepreneurs with domestic and international associations. By regularly organizing cross-border salons, tax law seminars and other activities, we not only solve registration problems, but are also committed to linking resources and creating business opportunities for you.

🔹 4. Full-cycle accompaniment for worry-free sailing

Our services go beyond "successful registration". We provide a full life cycle of services from early consultation, mid-term implementation, to late financial and tax declaration, annual audit and maintenance, and compliance consulting, to become your long-term and stable partner for overseas expansion.