VAT number and Amazon: when you need one and how to open it to sell in Europe

Opening a VAT number to sell on Amazon is one of the most important — and often most confusing — steps for anyone starting out in e-commerce in Italy. This guide answers all the practical questions: when the obligation kicks in, which regime is worth choosing, and which obligations to handle from day one.

When a VAT number is mandatory to sell on Amazon

Selling on Amazon in a habitual and systematic way constitutes a business activity under the Italian Civil Code (Art. 2082) and the TUIR (Italian income tax code). The obligation to open a VAT number kicks in as soon as the activity takes on a professional, ongoing character, regardless of revenue.

The criterion isn’t purely economic: even a seller with modest volumes, but who buys goods specifically to resell them, is carrying out a business activity. The “habitual” threshold is assessed case by case by the Agenzia delle Entrate, but established case law considers habitual anyone making online sales on a monthly or quarterly basis.

A single lot sold occasionally doesn’t create a VAT number obligation. But a seller who restocks every month and manages active listings on Amazon.it is practically always within the scope of business activity.

Flat-rate or standard regime: which is better?

For those starting out, the flat-rate regime (regime forfettario) (Law 190/2014, updated by Law 197/2022) is often the more convenient choice:

• A substitute tax rate of 15% on income (5% for the first 5 years of a new business)
• Maximum revenue threshold: €85,000/year since 2023
• No VAT shown on invoices — full VAT exemption
• Simplified bookkeeping, no e-invoicing obligation towards private individuals
• No sector studies or ISA obligations

However, the flat-rate regime has a critical limit for those selling abroad: it doesn’t allow you to deduct VAT on purchases. If you buy €50,000 of goods at 22% VAT, you’re losing €11,000 of unrecoverable VAT. Under the standard regime, that VAT is deductible.

When the standard regime is worth it

The standard regime becomes more advantageous when:

• Your purchase volume is high (a lot of input VAT to deduct)
• You sell in multiple EU countries with an OSS obligation
• You expect to exceed the €85,000 revenue threshold
• You have significant costs with deductible VAT (warehousing, logistics, advertising)

ATECO code for online selling

Choosing the right ATECO code matters both for INPS contributions and for certain tax reliefs. The codes most used by online sellers are:

For those selling exclusively on marketplaces like Amazon, eBay or Etsy, code 47.91.10 is the correct one. There’s no need to open a separate registration for each marketplace: a single ATECO code covers all online sales platforms.

Opening procedure: step by step

Opening a VAT number is completely free. Here are the concrete steps:

1. Choose your tax regime (flat-rate or standard) with the help of an accountant
2. Fill in form AA9/12 (for individuals) available on the Agenzia delle Entrate website
3. Submit the form online via Fisconline, or in person at a tax office
4. Receive your VAT number — usually the same day or within 24 hours
5. Register with the Chamber of Commerce if you’re carrying out a business activity (not necessary for professionals)
6. Register with INPS (separate scheme or artisans/traders scheme depending on the activity)

VAT obligations in the first months

Once the VAT number is open under the standard regime, the Amazon seller must immediately handle:

1. Registration on the Agenzia delle Entrate’s invoices and receipts portal
2. Issuing e-invoices via SDI for B2B sales
3. Periodic VAT settlements — monthly if turnover exceeds €400,000, otherwise quarterly
4. LIPE communication every quarter, by the second following month
5. Annual VAT return, by 30 April
6. OSS registration if you exceed €10,000 of B2C sales to other EU states
7. Intrastat form if you make intra-community B2B purchases or sales above the threshold

Amazon fees and VAT

An often overlooked aspect: Amazon charges its own fees (referral fee, FBA fee, advertising) via an invoice issued by Amazon Services Europe S.à r.l., based in Luxembourg. These invoices arrive without Italian VAT and require the Italian seller to apply reverse charge.

This means that every month the seller needs to self-assess these foreign invoices in their VAT accounts, recording them as both input and output VAT. The balance is zero, but the recording is mandatory and appears in the periodic VAT settlement.

How VATManager supports new sellers

In the first months of activity, the tax complexity can feel overwhelming. VATManager helps sellers:

• Upload Amazon reports (VAT Transaction Report) and get automatic per-country aggregation
• Check whether the €10,000 OSS threshold has been reached
• Prepare structured documentation to hand to their accountant
• Monitor the VAT position by country, month by month
• Flag anomalies in the data before they become tax problems

Starting out with the right tools means avoiding costly mistakes and building a solid tax foundation from the very first quarter of activity.

Frequently asked questions

Can I sell on Amazon without a VAT number? Yes, occasionally and sporadically. Amazon itself doesn’t require a VAT number to open an individual seller account. However, the Agenzia delle Entrate can reclassify the sales as a regular business activity if the pattern is systematic and frequent.

Is opening a VAT number expensive? Opening one is free. The recurring costs are INPS contributions (around €3,500–4,000/year under the separate scheme for the flat-rate regime) and any accountant fees. Under the flat-rate regime, many sellers handle the bookkeeping themselves.

Can I open a VAT number and stay on the flat-rate regime even while selling in Germany or France? Yes, but note: the flat-rate regime doesn’t include OSS registration for EU B2C sales. If you exceed €10,000 of sales to other EU countries, you’re still required to register for OSS regardless of your Italian tax regime.

How long does it take to open a VAT number? Opening one in person at an Agenzia delle Entrate office is almost immediate. Online via Fisconline it can take 24–48 working hours.

Do I need to set up an SRL to sell on Amazon, or is a sole proprietorship enough? To start out, a sole proprietorship (or being a professional under the flat-rate regime) is the simplest and cheapest solution. An SRL becomes worthwhile once revenue exceeds roughly €80,000–100,000/year and you want to separate personal assets from business assets.

📎 Learn more: VAT OSS: what it is and how it works for Amazon sellers — FBA vs FBM: tax differences