Italian prosecutors weigh trial risk for Amazon EU over alleged unpaid import VAT

Italian prosecutors have concluded an investigation into an alleged tax issue involving Amazon’s European entity and have issued a notice that could lead to a trial, according to a market report published on Nov. 11. The report says the notice was served on Amazon EU as well as on two senior managers, using Italy’s corporate liability framework.

The allegation centers on import value-added tax, or VAT. Import VAT is the consumption tax collected when goods enter a country, and failures to pay or correctly declare it can trigger criminal and civil investigations depending on the circumstances and the evidence gathered.

Under Italy’s corporate liability system, prosecutors can pursue not only individuals but also the company entity if they argue that wrongdoing occurred within the scope of business activities and that legal conditions for corporate responsibility are met. The report indicates the prosecutors invoked this mechanism by serving a notice on Amazon EU alongside two senior managers.

The reporting also characterizes the step as coming after prosecutors “concluded” their investigation, implying the case has moved past early inquiries into evidence review and procedural steps. The notice itself is typically part of the formal process that precedes courtroom proceedings when investigators determine there is a sufficient basis to proceed.

Amazon did not provide any detail in the published report about what the allegations specifically involve, what accounting or customs filings are in dispute, or whether the company has responded to the notice. As a result, outside observers do not have access in the report to the scope of any claimed tax gap, the specific time period under review, or the legal arguments prosecutors intend to present.

Amazon’s European operations span retail fulfillment and other services delivered through local and cross-border logistics arrangements. Amazon EU’s role in importing and selling goods across Europe means its tax and customs compliance practices can become a focal point for regulators and prosecutors when discrepancies arise at the border or in import declarations.

Broader European scrutiny of import VAT has increased in recent years, driven by enforcement efforts around customs declarations and the accuracy of VAT treatment for cross-border trade. While the Italian notice in this case is specific to Amazon EU as reported, it echoes a wider theme of authorities seeking to close gaps in tax collection tied to cross-border commerce and logistics networks.

What remains unclear from the available report is whether the matter will proceed to trial, what exact charges will be brought against the company and the named managers, and what defenses the parties may assert. The next procedural milestones are likely to determine whether a judge accepts the case for trial and what documentary and witness evidence prosecutors will rely on.