Is dropshipping legal in Italy and what obligations does it carry?
Dropshipping is fully legal, but it is not a lighter tax regime. Towards the customer you are the seller: you answer for conformity, withdrawal and delivery times even if the goods never pass through your hands.
Short answer
- Dropshipping requires a VAT number and the same filings as any other online store.
- Towards the consumer you are the seller: guarantee, withdrawal and complaints remain yours.
- With a supplier in another EU state you need VIES registration for intra-EU purchases.
- For goods imported from outside the EU with a value up to €150 the IOSS scheme is available.
- The VAT exemption for small imported consignments no longer exists: the tax is due in every case.
Where the supplier is, and what changes
Obligations by origin of the goods
| Supplier | Key requirement | Watch out for |
|---|---|---|
| Italian | Domestic purchase with VAT | Nothing unusual |
| Another EU state | VIES registration | Reverse charge on purchases |
| Non-EU, consignment up to €150 | IOSS scheme | VAT collected at the point of sale |
| Non-EU, consignment above €150 | Ordinary import | Duties and clearance on the importer |
A practical example
Example: you sell an Italian customer a €60 item shipped from a warehouse outside the EU. The value is below €150, so with IOSS you collect Italian VAT at the point of sale and remit it in the dedicated return: the parcel is not held at customs and the customer receives no payment demand at the door. Without IOSS, VAT is charged on arrival — and the complaint lands on you.
Common mistakes
- Believing dropshipping exempts you from a VAT number because “you hold no stock”.
- Sending the customer to the supplier for the guarantee: towards the consumer you are liable.
- Not stating realistic delivery times when goods ship from another continent.
- Letting the customer discover duties and VAT when the parcel arrives.
How 4shopy helps
- Each product can carry its own delivery time, shown on the product page and at checkout.
- VAT rates are set per destination country, which helps with IOSS and OSS.
- Orders export already split by supplier, with no intermediate spreadsheets.
- The mandatory legal pages keep you in the seller's role, as the rules require.
Check with your accountant
The VAT treatment of dropshipping depends on the contractual chain — who sells to whom, and who is the importer of record. Have your setup reviewed before signing with a non-EU supplier.