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I have an Italian VAT number and stock in an Amazon warehouse in Italy. Am I established in Italy?

No. A VAT registration or stock in a fulfilment centre is not an establishment.

By Razvan Toma · Founder · Last checked 14 October 2026 · Sources linked below

Quick answer

No. An Italian VAT registration, OSS, or stock held in an Italian warehouse, including an Amazon fulfilment centre under the Pan-European programme, does not make your company established in Italy. Establishment means a company constituted there. With stock in Italy you may also be an importer of filled packaging in CONAI's terms, which CONAI's import procedures cover.

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Selling into Italy without an Italian company?

Amazon.it asks for your CONAI number, and CONAI asks a foreign company for an Italian address. We are both, for €199 a year.