The web giant failed to pay a single euro in taxes despite a vast audience in Italy of 1.4 million subscribers, the paper said.
The case is unprecedented in that it was opened against "unknown persons" because Netflix does not have an office in Italy or any employees for that matter.
Italy has successfully sought fine payments to the tune of 5.6 billion euros ($6.1 billion) from US tech companies Apple and Google, the Facebook social network and the online retailer Amazon.
