If you have recently received your Italian VAT number: Where can you find the “Codice destinatario” to include on your Amazon account?

When registering your Italian VAT number on your Amazon account, you may be prompted to provide two additional details:

• Codice destinatario (Recipient Code)
• PEC email (Certified Email Address)

These fields are part of Italy’s electronic invoicing system (“fatturazione elettronica”), which requires domestic companies to issue and receive invoices via the Sistema di Interscambio (SdI) platform.

Do you need to complete these fields?

In most cases, no. If your company is not established in Italy—meaning it does not have a fixed establishment or local operational base—you are not legally required to use the electronic invoicing system. If your business is VAT-registered in Italy but not based there:

• The Codice destinatario and PEC email are not mandatory.
• You can leave these fields blank or enter default values provided by Amazon (if applicable).

Amazon may still ask for this information during registration, but for non-established foreign businesses, the requirement does not apply.

What you should do?

• If not established in Italy: You can skip or ignore these fields when updating your VAT number on Amazon.
• If established in Italy: You must provide a valid Codice destinatario and PEC email registered with the Italian Tax Agency.