- Austria has proposed a EUR 2 per-package delivery tax on distance sales, targeting large e-commerce sellers with over EUR 100 million in Austrian sales.
- The tax applies to parcel deliveries in Austria, including those via online marketplaces, and is payable by the seller.
- The tax is triggered when payment is accepted, regardless of actual delivery outcome, and cannot be reversed by later returns.
- Affected businesses must comply with quarterly tax filings, maintain documentation for seven years, and appoint a fiscal representative if outside the EU/EEA.
- The law is under consultation until May 26, 2026, and may significantly impact margins and compliance obligations for large online retailers.
Source: globalimportblog.bakermckenzie.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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