- Austria has introduced a new national Parcel Tax, effective October 1, 2026, separate from VAT and customs duties.
- The tax is generally €2 per parcel delivered in Austria for qualifying B2C distance sales, with an option for affected sellers to use €2 per qualifying order instead.
- It applies to both domestic and cross-border distance sales delivered in Austria, including sales from other EU countries or third countries; B2B, click-and-collect, and in-store purchases are excluded.
- Food/meals in non-parcel packaging are usually not covered, and the tax only applies to distance sellers whose Austrian distance-sales turnover exceeded €100 million in the previous financial year.
- Online marketplaces and similar platforms may be treated as the liable party for facilitated sales, and compliance will require detailed order, payment, and delivery data.
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.
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