What You Need to Know

Key points:

• The guarantee must be exactly €50,000 and valid for 36 months.
• The official template (linked to this article) published by the Italian Revenue Agency must be used.
• Guarantees in a language other than Italian require an official translation with Apostille.
• The €50,000 amount is fixed by law and does not vary based on company size, sales volume, or marketplace usage.

Guarantee Options

• 🏦 Bank Guarantee:
  • Issued by an approved bank, following the Allegato 2 template.
  • Foreign banks are permitted if authorised by the Bank of Italy [List here].
  • If issued in a language other than Italian, an official translation with Apostille is required.
• 🛡️ Insurance Bond:
  • Issued by an insurer, following the official Italian format.
  • Must be on the IVASS-approved list [List here].
• 📈 Direct Deposit:
  • €50,000 invested in Italian government bonds, following the Allegato 2 template.

AVASK Guarantee Solution

We can act as your fiscal representative and we have set up a solution with an Italian insurance solution. Your administrator will help you with the following:

• Recent Commercial Register extract- no older than 3 months, sworn Italian translation, and apostilled)
• Power of Attorney (POA) with CIDATAX SRL- this must be apostilled
• VIES validation application via AA5/6 form

Outside of our fees for VAT registration and filing the following fees apply:

EUR 450 – documentation review and guarantee application processing
(one‑time, non‑refundable)
EUR 900 – fiscal representation setup
(annually renewable for three years)

Following the insurance request:

Insurance Cost:
EUR 3000 approximately
(final approved amount to be confirmed by the insurer)

Fiscal Representative Requirements

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