- Austria is consulting on a draft parcel tax law for domestic online deliveries, with consultation open from May 11 to May 26, 2026.
- The proposed tax is €2 per parcel, potentially calculated per order in some cases, and would mainly affect large online retailers with Austrian domestic online sales above €100 million.
- Online marketplaces/platforms facilitating those sales would also be covered; retailers would be liable, with the tax due when payment is accepted.
- Affected businesses must file quarterly electronic returns via FinanzOnline and keep records for seven years; non-EU/EEA sellers must appoint an Austrian fiscal representative.
- The measure is intended to help fund VAT cuts on selected foods and encourage local, more sustainable shopping, and would apply to liabilities arising after September 30, 2026.
Source: fiscal-requirements.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.
