"We are a retailer with a low-margin business and taxes are due on corporate profits. We invested over €15 billion (£11.8 billion) in Europe in the last six years alone."
Italy's Amazon probe follows similar investigations into Google and Apple.
The iPhone maker agreed to pay €318 million to the tax office in settlement of a dispute over claims it failed to pay €880m in tax between 2008 and 2013.
In January Italian authorities alleged Google owed €227 million in unpaid taxes from between 2009 and 2013.