Austria: €2 Parcel Tax on B2C Distance Sales Applies from October 1, 2026

Austria will introduce a €2 parcel tax from October 1, 2026, for qualifying B2C distance sales delivered in Austria. The tax targets distance sellers with more than €100 million in relevant Austrian sales and creates separate reporting, payment and system requirements.

Austria has adopted a new Parcel Tax Act introducing a national tax on parcels delivered in Austria as part of qualifying distance sales. The law was published as Article 44 of the Budget Accompanying Act 2027–2028 (BGBl. I No. 62/2026) and enters into force on October 1, 2026.

The standard tax is €2 per delivered parcel, although affected distance sellers may instead elect to calculate €2 per qualifying order. The Austrian Federal Ministry of Finance (BMF) has also published detailed FAQs explaining the scope, calculation and reporting process.

This is a separate national tax rather than VAT or a customs duty. For retailers, marketplaces and e-commerce businesses within scope, the practical issue is therefore not a change to the VAT rate charged to customers, but the introduction of an additional transaction-level compliance process that must be supported by order, payment and delivery data.

The tax applies to the delivery of parcels in Austria arising from B2C distance sales. Under the Act, the relevant concept of a distance sale follows VAT principles: goods must be dispatched or transported by or on behalf of the supplier, including cases where the supplier is indirectly involved in the transport, and the contract must have been concluded exclusively through means of distance communication.

The location of the goods when the customer places the order is not decisive. Consequently, both domestic and cross-border distance sales can fall within the rules where the parcel is delivered in Austria. This can include goods dispatched from another EU Member State or directly from a third country. The individual value of the goods does not determine whether the parcel tax applies.

By contrast, B2B transactions are outside the scope. The BMF states that the VAT distinction between B2B and B2C transactions is relevant, including whether the customer provides a VAT identification number. Click-and-collect transactions where the customer collects the goods from the retailer’s store or an associated collection point are also outside the scope. A purchase concluded in a physical store does not become a distance sale merely because the retailer subsequently delivers the goods to the customer.

Food deliveries also require a more precise distinction than a general exemption. According to the BMF, food or meals delivered in packaging that is not normally used for postal items, such as open bags or pizza boxes, will typically not constitute a “parcel” for the Act’s purposes.

The tax does not apply to every online retailer. A distance seller becomes liable where its relevant Austrian distance-sales turnover exceeded €100 million in the preceding financial year. The threshold is determined using the VAT taxable amount, excluding VAT.

Online marketplaces require particular attention. The BMF confirms that where distance sales are facilitated through an online platform, marketplace or similar electronic interface, the transactions are attributed to that platform for parcel-tax purposes under a platform fiction or deemed-seller rule. If the relevant threshold is exceeded, the marketplace becomes liable for the parcel tax on those transactions.

The basic rule is €2 for each parcel delivered. However, the distance seller may elect to calculate the tax at €2 per order that results in a qualifying delivery, regardless of how many parcels are ultimately used for that order.

Importantly, the tax liability arises when payment is accepted, rather than when the parcel is dispatched or delivered. The BMF explains that payment acceptance follows VAT concepts and can refer to the earliest point at which payment confirmation, payment authorisation, or the customer’s payment commitment reaches the supplier.

A parcel delivered after October 1 is not subject to the new tax where the relevant payment was already accepted before October 1, 2026.

Once liability has arisen, a subsequent customer return does not remove it. Correction is possible where the seller can demonstrate that the parcel never entered the recipient’s control.

The parcel tax is a self-assessed quarterly tax. Returns must be submitted electronically through FinanzOnline and the tax paid by the final day of the month following the calendar quarter. No annual return is required. Relevant records must be retained for seven years and provided electronically to the competent Tax Authority upon request.

Impact on retailers, marketplaces and e-Commerce systems

For affected e-commerce businesses, implementation goes beyond adding €2 to a delivery calculation. Systems must identify qualifying B2C distance sales, distinguish them from B2B, click-and-collect and in-store transactions, determine whether the €100 million threshold is met and connect the relevant payment event with the order and subsequent delivery.

The payment-based tax point may be particularly important for ERP, order-management and reporting systems that currently organise delivery-related charges primarily around dispatch or fulfilment dates.

What should affected businesses prepare before October 1?

Retailers and marketplaces potentially above the €100 million Austrian distance-sales threshold should first confirm whether their transactions meet the Act definition and identify which entity the taxpayer is where a marketplace is involved. They should then validate whether their systems can capture payment acceptance, order type, customer status, delivery location, parcel count and evidence of failed deliveries.

Businesses should also model the per-parcel versus per-order calculation, prepare the required quarterly FinanzOnline reporting process and ensure that records can be retained for seven years. Non-EU/EEA sellers within scope should confirm whether an Austrian fiscal representative must be appointed.

In our view, the main risk is treating the parcel tax as a simple €2 delivery charge. Retailers and marketplaces should ensure that payment, order and delivery data are correctly linked, especially because liability arises when payment is accepted rather than on dispatch or delivery.

The principal legal source is the Parcel Tax Act (Paketsteuergesetz) contained in BGBl. I No. 62/2026, supplemented by the Austrian Federal Ministry of Finance’s official implementation guidance and FAQ.

Source

Source

Ivana Picajkić, Medior Legal Consultant at Fiscal Solutions 

Linkedin profile