Fiscal subject related
General information
Austria is consulting on a draft law that would introduce a new parcel tax on domestic deliveries from online shopping. The consultation period runs from May 11 to May 26, 2026.
Under the draft Austrian Parcel Tax Act, a flat tax of €2 per parcel would apply to deliveries within Austria linked to distance sales. Retailers may also be allowed to calculate the tax per order instead of per parcel during a reporting period.
The tax would mainly target large online retailers. It would apply to mail-order businesses whose domestic online sales in Austria exceeded €100 million in the previous financial year. Online marketplaces and platforms that facilitate such sales would also fall within the scope.
The retailer would be responsible for paying the tax. The tax obligation would arise when payment for the sale is accepted. Affected businesses would need to calculate the tax themselves and submit quarterly electronic returns through FinanzOnline. The return and payment would be due by the last day of the month following each quarter.
Non-EU or non-EEA retailers would have to appoint a fiscal representative in Austria, such as a lawyer, notary, or tax consultant. Businesses covered by the rules would also need to keep relevant records for seven years.
The measure is intended to help finance planned VAT reductions on selected food items and to encourage more local and environmentally sustainable shopping. The proposed rules are expected to apply to deliveries where the tax liability arises after September 30, 2026.
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