07/09/2026
Austria’s new parcel tax takes effect on 1 October 2026, and for affected e-commerce businesses the difficult part is not the €2 amount. It is identifying exactly which transaction creates the tax liability.
The adopted Parcel Tax Act applies to qualifying B2C distance sales where parcels are delivered in Austria. The standard charge is €2 per delivered parcel, although an affected seller may elect to calculate €2 per qualifying order. Liability applies only once the relevant Austrian distance-sales turnover exceeded €100 million in the preceding financial year, and marketplaces can become liable under the platform rules.
The operational detail that deserves attention is the tax point: liability arises when payment is accepted, not when the parcel is dispatched or delivered. A return after liability has arisen does not automatically remove the tax. Businesses therefore need order, customer, payment and delivery data to work together correctly.
That can affect e-commerce platforms, order-management systems, ERP, payment processes and reporting. Systems must distinguish B2C from B2B, click-and-collect and in-store transactions, link payment acceptance to the relevant order and delivery, and support the chosen per-parcel or per-order calculation.
The tax is self-assessed quarterly through FinanzOnline, and relevant records must be retained for seven years.
Retailers and marketplaces potentially above the threshold should validate scope, taxpayer responsibility, payment-event capture and reporting logic now, rather than treating this as a simple delivery surcharge.
https://www.fiscal-requirements.com/news/5922-austria-2-parcel-tax-on-b2c-distance-sales-applies-from-october-1-2026
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