In the ordinary VAT scheme, an Italian Amazon seller deducts the full 22% VAT on Amazon ads: 1,000 € of ads cost 1,000 €. In the forfettario scheme the 22% is lost, 2,640 € a year on 1,000 € of ads a month. Leaving the forfettario gets it back, but then you charge 22% VAT on your sales: a seller to consumers who cannot raise prices loses about 680 € a month by doing it. Only a seller to businesses comes out ahead.
For Seller Central sellers (FBA and FBM) established in Italy, based on DPR 633/1972, Law 190/2014 (Normattiva, as in force in October 2026) and Amazon Ads help. This is information, not tax advice.
Your own figures: Amazon Ads VAT calculator, Italy and « FBA & FBM seller » preselected.
The answer by situation
| Your situation | Deduct the 22%? | Cost of 1,000 € |
|---|---|---|
| Ordinary scheme, in VIES | Yes | 1,000 € |
| Ordinary, not in VIES | amazon.it only | Up to 1,220 € |
| Forfettario | No | 1,220 € |
Who bills your ads, and with what VAT
The Amazon company that bills you depends on the marketplace your ads run on (Amazon Advertising Agreement, « Amazon Contracting Party »):
| Marketplace | Billed by |
|---|---|
| amazon.it | Amazon Online Italy S.r.l. |
| amazon.de | Amazon Online Germany GmbH |
| amazon.fr | Amazon Online France SAS |
| amazon.es | Amazon Online Spain S.L.U. |
| amazon.co.uk | Amazon Online UK Limited |
| amazon.com | Amazon.com Services LLC |
- amazon.it: an Italian company supplies you in Italy. The invoice always carries 22% Italian VAT, with or without your VAT number.
- Other marketplaces: without a valid VAT number, Amazon charges « the standard rate of VAT/GST applicable to your country of residence »: 22%. With one, the invoice comes without VAT and you account for the 22% yourself (reverse charge, article 17, paragraph 2 of DPR 633/1972).
Ordinary scheme: the 22% costs you nothing
An Italian seller in the ordinary scheme deducts the VAT on his ads (article 19 of DPR 633/1972), whether he sells to consumers or to businesses.
- amazon.it: you pay 1,220 €, you deduct 220 €. Real cost: 1,000 €.
- Other marketplaces, with your number: the invoice is 1,000 €. You integrate it with 22% (220 €) and deduct the same 220 € in the same settlement. Real cost: 1,000 €.
The common mistake: a partita IVA that is not in VIES
Your partita IVA works outside Italy only once it is in the VIES database. Article 35 of DPR 633/1972: declaring the intention to carry out intra-EU transactions « determina l'immediata inclusione nella banca dati » of the EU's VIES. The Agenzia can also remove a number that files no intra-EU summary for four consecutive quarters.
- Ask to be included in VIES (through your accountant or the Agenzia's services).
- Add IT + your partita IVA in Seller Central: Account Info, VAT Information, « Add new VAT/GST Registration number ». Amazon Ads takes sellers' numbers from there and asks that the number « corresponds with your business address ».
- Report each foreign ad invoice under the reverse charge.
Without a valid number, Amazon bills you as a consumer, at 22%. Do not count on deducting that VAT: as a business, the service falls under the reverse charge, and the fix is to get it back from Amazon.
What about invoices you already paid with VAT?
- Amazon refunds VAT charged by mistake, on two conditions in its help: a valid VAT number and a registration certificate « active during the billing period ». If you entered VIES later, those invoices are not refunded this way. Ask through « Contact us »; it takes about 30 days.
- amazon.it invoices you never deducted: article 19 lets you deduct at the latest « con la dichiarazione relativa al secondo anno successivo » to the year the right arose.
Forfettario: the 22% is lost
A forfettario never deducts VAT. Law 190/2014, article 1, paragraph 58: for their transactions, forfettari « non hanno diritto alla detrazione dell'imposta sul valore aggiunto assolta, dovuta o addebitata sugli acquisti ».
| Ads a month | VAT lost a month | VAT lost a year |
|---|---|---|
| 500 € | 110 € | 1,320 € |
| 1,000 € | 220 € | 2,640 € |
| 3,000 € | 660 € | 7,920 € |
Giving Amazon your number does not change it. Without it, Amazon charges 22%. With it, foreign invoices come without VAT, but you pay the 22% yourself under the reverse charge, without deducting it, by the 16th of the second month after each quarter (paragraph 58, letter e-bis). Same cost, more paperwork.
Should you leave the forfettario to deduct it?
You can: the option for the ordinary scheme is « valida per almeno un triennio » (paragraph 70). It also ends the forfettario's flat substitute tax on income (paragraph 64), and from then on your sales carry 22% VAT.
Example: Sophie sells candles to consumers
5,000 € of sales and 1,000 € of ads a month (60,000 € a year, under the forfettario's 85,000 € ceiling). She cannot raise her prices.
| Per month | Forfettario | Ordinary scheme |
|---|---|---|
| Sales collected | 5,000 € | 5,000 €, of which 902 € VAT |
| Ads | 1,220 € | 1,000 € |
| What is left | 3,780 € | 3,098 € |
Opting out costs Sophie 682 € a month, about 8,200 € a year, before the income tax change. Her customers are consumers: they pay the VAT and cannot get it back. Deducting 220 € on ads does not make up for 902 € of VAT on sales.
Example: the same seller, to businesses
If Sophie sells to businesses, she invoices 5,000 € + 22% VAT. Her customers deduct it, so the price they really pay does not move. In the ordinary scheme she keeps 5,000 €, pays 1,000 € of ads and keeps 4,000 €, against 3,780 € in the forfettario: +220 € a month, the VAT on her ads. In the calculator, choose « Seller to businesses (B2B) ».
Above 100,000 € you have no choice: the forfettario ends « dall'anno stesso », and VAT is due from the sale that crosses the limit (paragraph 71). From then on you deduct the 22% on ads.
Frequently asked questions
I hold stock in other countries with Pan-European FBA. Which number do I give Amazon Ads?
Your Italian one, if your business is established in Italy. Amazon asks that the number match your business address, and a service to a business is taxed where it is established.
Can the Agenzia confirm my case in advance?
Yes. An interpello ordinario gets a written answer for your own case within 90 days; silence counts as agreement with the solution you proposed.
Do the article numbers change in 2027?
Yes. From 1 January 2027 DPR 633/1972 is replaced by the consolidated VAT text (Legislative Decree 19 January 2026, n. 10). Ask your accountant for the new numbers before filing anything after that date.
Sources
- DPR 633/1972, article 17 (reverse charge), Normattiva
- DPR 633/1972, article 19 (deduction and its time limit), Normattiva
- DPR 633/1972, article 35 (inclusion in VIES), Normattiva
- Law 190/2014, article 1, paragraphs 54 to 89 (forfettario scheme), Normattiva
- Interpello ordinario, Agenzia delle Entrate
- Legislative Decree 19 January 2026, n. 10 (consolidated VAT text from 2027), Normattiva
- Amazon Advertising Agreement (« Amazon Contracting Party », « Elected Country », posted 23 July 2026), Amazon Ads
- Complete guide to advertising taxes, fees, and VAT, Amazon Ads
- VAT on Electronically Supplied Services, Register your Tax ID and Tax refunds, Amazon Ads help
Check your own figures with the Amazon Ads VAT calculator for Italy. Whatever your scheme, the VAT you lose is a share of the spend: cutting clicks that never sell cuts it too. See how negative keywords work and what Sponsored Products cost.
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