On November 10, the Public Prosecutor’s Office in Milan delivered a notice concluding its investigation to Amazon’s European subsidiary based in Luxembourg and two senior managers. The allegations against them involve a failure to legally pay import value-added tax (VAT) and customs duties on a substantial amount of goods manufactured in China, which could potentially lead to prosecution.
As reported by Reuters, this legal action represents a crucial step before formal criminal charges can be brought against Amazon. In addition to the company and the two executives involved, dozens of online store operators on the Amazon platform are also implicated. A total of 70 suspects have received notifications related to the investigation prior to any charges being filed.
Prosecutors revealed that over 1.5 million items sourced from outside the European Union, predominantly from China, have been sold through Amazon’s e-commerce platform and logistics network in Italy. Preliminary estimates suggest that unpaid import VAT has exceeded 3.52 million euros (approximately 3.95 million dollars). Customs authorities are still assessing the total amount of customs duties that may also have gone unpaid, indicating that the final recoverable amount might increase.
The prosecution asserts that as much as 80% of the goods processed in Amazon’s logistics system in Italy originate from China. They allege that Amazon has failed to establish adequate organizational measures to prevent customs violations. Instead, the company has relied on an automated logistics system that does not allow for direct verification of sellers’ identities or customs documentation. This system effectively acted as a “Trojan horse,” enabling Chinese goods to bypass tariffs and VAT as they entered circulation in Italy.
This case is part of a larger-scale investigation led by the Milan Public Prosecutor’s Office and Italy’s Financial Police, aimed at tackling tax evasion associated with imports from Asian e-commerce platforms. Authorities had previously conducted a raid on Amazon’s Milan headquarters and its logistics hub near Bergamo in November 2025, where evidence was seized. Furthermore, investigators in Milan have coordinated with judicial bodies from Germany, France, and the Netherlands through Eurojust to assess whether this unlawful operation extends to other EU regions.
In response to the allegations, Amazon issued a statement affirming its commitment to complying with all laws and regulations in the countries where it operates. The company emphasized that it expects all sellers on its platform to uphold the same standards. Amazon also announced its intention to firmly defend its position in what it terms an unfounded legal process.
Additionally, Amazon highlighted its role as one of the largest foreign investors in Italy, employing over 19,000 people. The company warned that the “unpredictable regulatory environment, disproportionate penalties, and protracted legal processes” are increasingly undermining Italy’s appeal as an investment destination.
Under Italian law, defendants who receive a notice concluding an investigation have the right to submit a defense memorandum, relevant documents, and evidence before prosecutors decide whether to formally seek prosecution in court.