Italian prosecutors conclude investigation into 1,519,613 goods linked to Amazon
Key Facts
Milan prosecutors have closed one branch of their investigation into Amazon, paving the way for a possible request to send the case to trial. The file concerns the circulation of 1,519,613 non-EU goods within Italy’s customs territory. Prosecutors say the goods were subject to unpaid customs duties and import VAT, and that Amazon EU SARL enabled them to circulate without filing the required customs declaration. The alleged amount covers the period from 2021 to March 2026. The closure of the investigation does not mean a trial has been ordered; the next possible step is for prosecutors to request that the case be sent to court.
The taxes and duties prosecutors say went unpaid amount to 3,549,612.03 euros. According to case details reported by Il Giorno, the sum comprises 3,520,153.51 euros in import VAT and 29,458.52 euros in customs duties. Import VAT therefore accounts for most of the amount at issue, while customs duties make up the smaller share. These figures relate to goods prosecutors say circulated between 2021 and March 2026, not a final settlement of liabilities or a court ruling.
The core of the accusation concerns the platform’s responsibility for customs procedures involving sellers’ goods. Prosecutors say Amazon EU SARL allowed the goods to pass through Italy’s customs territory without filing the required customs declaration. They also allege the company knew the goods originated in China, based on information provided by online store owners or details on product labels and packaging. These allegations put the platform’s knowledge of the goods’ origin and customs disclosure at the heart of the case. They remain prosecutors’ claims in an investigation closed ahead of a possible request for trial.
This case is separate from another tax proceeding involving Amazon in Italy. In that other case, prosecutors requested that the company and four of its managers be sent to trial over alleged VAT of more than 1.1 billion euros for 2019 to 2021. Amazon said in March it would vigorously defend itself in that criminal proceeding, which it described as "unfounded." The amount should not be confused with the figure in the investigation into non-EU goods; the two cases have separate scopes and proceedings, according to published reports.
Reuters also reported that Amazon reached a separate agreement in December 2025 with Italy’s tax collection agency to pay 510 million euros to settle a tax dispute. The agency said the agreement did not end prosecutors’ criminal investigation, leaving that proceeding active independently of the settlement. This background shows that more than one tax proceeding is underway in Italy, but it does not change the amounts or period specified in the Milan prosecutors’ investigation into the goods. In the other criminal case, Amazon said it would defend its position in a case it regarded as "potentially baseless" and criticized Italy’s regulatory environment.
The next procedural step cited in the separate tax case is for a judge to set a date for a preliminary hearing to consider whether to send the defendants to trial or dismiss the case. The report does not set a hearing date for the newer investigation into the circulation of non-EU goods; it says the investigation has been closed ahead of a possible request by prosecutors for a trial. The request to send the case to trial therefore remains undecided. Distinguishing between the two cases is necessary to understand developments: the larger amount and the 2019–2021 period relate to the other case, while the current allegations concern goods and related taxes and duties between 2021 and March 2026.