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Amazon Settles Italy Marketplace VAT Dispute With About €500 Million

Prosecutors in Milan continue a separate criminal probe despite the fiscal settlement.

Overview

  • The agreement with the Agenzia delle Entrate resolves the fiscal side of a 2019–2021 dispute over VAT on marketplace sales by non‑EU sellers, largely Chinese.
  • Corriere reports a €500 million payment by Amazon, while ANSA (via il Giornale) cites a €723 million package that includes €511 million from Amazon plus €212 million previously defined by logistics units.
  • The tax authority applied a joint‑liability framework that excluded about €900 million in sanctions, diverging from prosecutors’ earlier estimate approaching €3 billion.
  • The criminal investigation remains active on an independent track, with Milan prosecutors exploring potential ‘dichiarazione fraudolenta’ and ordering a recent inspection of a logistics center on possible contraband.
  • A separate recent matter saw Amazon Italia Transport modify parts of its driver‑management algorithm and pay €187 million to the tax agency and INPS.