The Austrian Ministry of Finance has initiated a consultation on a draft bill introducing a parcel tax on domestic deliveries from online shopping, aimed at supporting planned VAT reductions on selected food items and encouraging more sustainable purchasing patterns. The consultation period runs from 11 May 2026 to 26 May 2026.
The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging more environmentally sustainable and local purchasing patterns.
The consultation review period runs from 11–26 May 2026.
Under the draft Austrian Parcel Tax Act (Paketsteuergesetz – PakStG), a flat tax of EUR 2 per parcel would apply to deliveries within Austria arising from distance selling transactions. Retailers would also have the option to calculate the levy per order instead of per individual parcel for a reporting period.
The tax would apply to mail-order retailers whose domestic online sales in Austria exceeded EUR 100 million in the previous financial year. The scope also includes operators of electronic interfaces, such as online marketplaces or platforms, that facilitate such sales. A “parcel” is defined in line with the Postal Market Act, and delivery is considered complete once the item enters the recipient’s power of disposal.
Liability for the tax rests with the retailer, with the obligation arising at the moment payment is accepted for the sale. Businesses would be required to self-calculate the tax and submit electronic tax returns via FinanzOnline on a quarterly basis. Payments and filings would be due by the last day of the month following the relevant quarter.
Retailers based outside the EU or EEA would be required to appoint a fiscal representative in Austria, such as a lawyer, notary, or tax consultant. All affected businesses must retain relevant records for seven years.
The draft also amends the Financial Equalization Act 2024 to integrate the parcel tax into Austria’s broader tax framework alongside existing levies such as the mineral oil tax, setting out how revenues will be allocated within the state budget.
The proposed legislation is scheduled to take effect for deliveries where the tax liability arises after 30 September 2026.
