OK got some informations:

🇮🇹 Is a VAT deposit required in advance under the new Italian rules?

Yes, an advance deposit (or security) for estimated VAT liabilities may be required, depending on the registration model used in Italy. There are two common scenarios:

1. Direct VAT Registration by a Foreign Business

The company registers directly with the Italian tax authorities (no fiscal representative).

No deposit is typically required – the business files and pays VAT on a monthly or quarterly basis, as per the standard Italian deadlines.

2. Registration via an Italian Fiscal Representative

In this case, the fiscal representative is jointly and severally liable for any unpaid VAT by the foreign company.

To mitigate this risk, the Italian tax authorities often require a security deposit from the represented entity, which the fiscal representative must provide.

🔸 The deposit can be made in one of the following forms:

A bank guarantee (fideiussione bancaria), or

A cash deposit with the Italian tax authorities.

🔸 Typical amount:

Usually up to 100% of the estimated monthly VAT liability, based on projected or past sales,

Or a minimum amount as determined by the Italian tax office case-by-case.

With a fiscal representative: a deposit is typically required.

With direct registration (no representative): no deposit is normally required.

Check whether the amount is justified here - and whether you don't want to register directly.