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Details of the new parcel tax
The federal government is planning to introduce a new charge on parcel deliveries in mail order trade. According to the current draft assessment, a parcel tax of EUR 2.00 is to be levied from 1 October 2026.
The tax is to be levied on parcel deliveries within Austria where they are made as part of mail‑order sales. A parcel is considered a postal shipment if it contains at least one item that is part of a mail‑order sale, which is why, for example, food‑delivery services are not affected. It does not matter whether the goods are shipped from Austria, another EU Member State or a third country. The decisive factor is that the delivery of the parcel takes place in Austria.
The tax rate is planned at EUR 2.00 per delivered parcel, the individual value of the goods per shipment being irrelevant. Alternatively, affected companies shall be given the option to calculate the tax per order, provided the order results in a taxable delivery. The chosen method must be applied uniformly for the entire reporting period.
Not covered under the draft are sales where the purchase contract is concluded directly in a physical store, even if the goods are subsequently shipped to the customer.
Tax liability, reporting obligations and outlook
The taxpayer is the mail‑order retailer itself. However, where the sales are processed through electronic marketplaces or comparable online platforms, the tax liability may, under certain conditions, shift to the platform operator. In such cases the platform is treated for tax purposes as if it had carried out the mail‑order sales itself.
Particular importance is attached to the timing of the arising of the tax liability. This is to arise at the moment of acceptance of payment for the respective mail‑order sale and not only upon the actual delivery of the parcel. Even if the goods are returned after delivery or the purchase contract is unwound, the tax that has already arisen remains payable.
The parcel tax is to be reported quarterly via FinanzOnline and payment is to be made no later than the end of the following month. A yearly tax return is not envisaged. Companies without a seat, management or permanent establishment within the EU or the EEA shall also be required to appoint a domestic fiscal representative.
As the planned provisions are currently only in the draft assessment, the final enactment remains to be awaited.
The tax rate is planned at EUR 2.00 per delivered parcel, the individual value of the goods per shipment being irrelevant. Alternatively, affected companies shall be given the option to calculate the tax per order, provided the order results in a taxable delivery. The chosen method must be applied uniformly for the entire reporting period.
Not covered under the draft are sales where the purchase contract is concluded directly in a physical store, even if the goods are subsequently shipped to the customer.
Tax liability, reporting obligations and outlook
The taxpayer is the mail‑order retailer itself. However, where the sales are processed through electronic marketplaces or comparable online platforms, the tax liability may, under certain conditions, shift to the platform operator. In such cases the platform is treated for tax purposes as if it had carried out the mail‑order sales itself.
Particular importance is attached to the timing of the arising of the tax liability. This is to arise at the moment of acceptance of payment for the respective mail‑order sale and not only upon the actual delivery of the parcel. Even if the goods are returned after delivery or the purchase contract is unwound, the tax that has already arisen remains payable.
The parcel tax is to be reported quarterly via FinanzOnline and payment is to be made no later than the end of the following month. A yearly tax return is not envisaged. Companies without a seat, management or permanent establishment within the EU or the EEA shall also be required to appoint a domestic fiscal representative.
As the planned provisions are currently only in the draft assessment, the final enactment remains to be awaited.