Parcel Delivery Tax

General information

As from 1 October 2026, the domestic delivery of parcels in the course of distance sales will be subject to a parcel delivery tax.

The Paketsteuergesetz applies to all parcel deliveries for which payment is received – and thus the tax liability arises – after 30 September 2026.

The parcel delivery tax applies to

• the delivery of parcels in Austria
• to non-taxable persons and other recipients within the meaning of article 3 paragraph 4 of the Umsatzsteuergesetz
• in the course of distance sales of goods
• by distance sellers above the turnover threshold,
• where the contract was concluded by means of distance communication.

Domestic Parcel Delivery

A parcel means an addressed consignment which a postal service provider accepts, or – if transport is carried out by the taxable person itself – would accept in that form.

The delivery of unpackaged or only minimally packaged newspapers, magazines and catalogues (e.g. in a thin transparent wrapping) is not covered by the parcel delivery tax. If, however, newspapers, magazines and catalogues are delivered in postal packages, the delivery is subject to the parcel delivery tax, provided that all other requirements are met.

In the case of the delivery of groceries or prepared food in packaging that is not typical for postal items (e.g. in open bags, pizza boxes etc.), there is typically no parcel within the meaning of the Paketsteuergesetz, meaning that the delivery is not subject to the parcel delivery tax.

A delivery is deemed to take place in Austria if goods are delivered within Austrian territory. A parcel is deemed to have been delivered when it comes within the power of disposal of the recipient. This is not the case, in particular, where the customer refuses to accept the delivery. The distance seller bears the burden of proof that no delivery took place. In the absence of such proof, the delivery is deemed to have taken place.

Distance sales of goods

The definition of the term "distance sales of goods" is based on its meaning for VAT purposes.

Therefore, a distance sale of goods means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods. The location of the goods at the time of the order (in Austria or abroad) is not relevant for the qualification as a distance sale of goods.

No distance sales are considered to have occurred if customers pick up items at the distance seller’s business premises or at a pickup location that is immediately adjacent to and part of those business premises (e.g., click-and-collect).

The parcel delivery tax covers only goods sold in the context of distance sales of goods to recipients within the meaning of article 3 paragraph 4 Umsatzsteuergesetz (B2C distance sales of goods). These include non-taxable persons (e.g. private individuals) and persons making acquisitions below the acquisition threshold (e.g. taxable persons whose supplies are exempt without a right of deduction), provided that they do not provide a VAT identification number.

Transactions involving sales between non-taxable persons (C2C transactions) or between taxable persons (B2B transactions) are not subject to the parcel delivery tax. The distinction between B2B transactions and B2C distance sales of goods for parcel delivery tax purposes follows the respective rules for VAT purposes (e.g. use of the VAT identification number by the recipient).

Distance sellers above the turnover threshold

The person liable for payment of the parcel delivery tax is generally the distance seller. A distance seller within the meaning of the Paketsteuergesetz is any taxable person whose distance sales of goods in Austria exceeded 100 million Euros in the preceding fiscal year. If the distance sales of goods are below the turnover threshold, the taxable person is not required to pay parcel delivery tax. If the fiscal year differs from the calendar year, the fiscal year is decisive.

The place of establishment of the distance seller is irrelevant for parcel delivery tax purposes. 

Where goods are sold by a taxable person via an online platform (e.g. a marketplace or any other electronic interface), that platform is treated for parcel delivery tax purposes as if it had carried out the distance sale of goods itself (deemed supplier rule). The mere placement of advertisements on an online platform is not sufficient though. Rather, the distance sales of goods must be facilitated by the online platform. The assessment of when such facilitation exists follows the respective VAT principles (article 5b of the VAT Implementing Regulation 2011/282/EU).

The VAT taxable amount is decisive for calculating the turnover threshold. Accordingly, this amount includes everything which constitutes consideration payable by the recipient to receive the delivery (excluding VAT). Since the concept under VAT law is used for the calculation of the turnover threshold, returns of goods must be taken into account and reduce the relevant turnover accordingly, insofar as this also applies for VAT purposes. The intrinsic value of consignments is not relevant for calculating the turnover threshold. Accordingly, distance sales of goods in consignments of an intrinsic value exceeding 150 Euro must also be included for purposes of calculating the turnover threshold.

Distance contract as a prerequisite

The parcel delivery tax covers only deliveries in connection with transactions where the contract is concluded exclusively by means of distance communication. This is the case, for example, for orders placed online or by telephone.

Goods bought or ordered in-store are not subject to the parcel delivery tax.

Amount and calculation of the parcel delivery tax

The parcel delivery tax is 2 Euro per delivered parcel.

Alternatively, distance sellers may calculate the tax per order that results in a taxable delivery, provided that the order contains at least one item of goods forming part of a distance sale of goods. In that case, the tax is 2 Euro per order and is independent of the number of parcels ultimately delivered on the basis of that order. This also applies where, under a single order, goods from several underlying sellers are delivered. A decision to calculate the parcel delivery tax per order instead of per delivered parcel applies to all orders within a filing period (calender quarter).

Tax liability accrual

The tax liability arises at the time when the payment has been accepted for the relevant distance sale of goods. The time when the payment has been accepted is the time when

• the payment is confirmed or
• the payment authorisation message or a commitment for payment from the customer is received,

whichever is the earliest.

In the case of online orders, this typically occurs during “checkout” at the end of the order process. The time at which the actual payment is made is not decisive.

Once a parcel has been successfully delivered, the taxable event cannot subsequently be reversed. If necessary, the tax return can be adjusted.

The date of delivery or the date on which payment is actually made is not relevant. Where a single distance sale is paid for in instalments, the tax liability likewise arises, irrespective of the actual dates on which the instalments are paid, at the time the payment is accepted.

Tax return

The parcel delivery tax is a self-assessed tax. Distance sellers must therefore self-assess the parcel delivery tax and file a tax return for the relevant calendar quarter (filing period) electronically via FinanzOnline (→ BMF).

The return and the parcel delivery tax must be filed and paid no later than the last calendar day of the month following the filing period. The respective deadlines for filing the return and paying the tax are therefore 30 April, 31 July, 31 October and 31 January. All deliveries for which the tax liability has arisen within the filing period must be taken into account. Only the time at which the tax liability arises is decisive, irrespective of when delivery actually takes place.

In accordance with the FinanzOnline-Verordnung 2006, the tax return must be submitted electronically via FinanzOnline (→ BMF). Electronic filing of the return is permitted only by way of data stream transmission and by way of web service. Only one tax return may be submitted for each tax period. The XML structure for software providers will be published in due time on the website of the Federal Ministry of Finance.

In case the registration for FinanzOnline has not yet been completed, a one-time registration is required. Where the data is transmitted by a registered representative, a separate FinanzOnline account is not required.

Where it is reasonable to expect the taxpayer to do so, payment shall be made by means of electronic banking. In such cases, the alphabetic code (PKS) shall be indicated, together with the type of assessment period (KVJ).

Adjustments

A tax liability that has already arisen may be adjusted. Where grounds for adjusting a tax liability that has already been declared occur, the adjustment must be reflected in the next tax return.

By contrast, circumstances arising during the current filing period must be taken into account in the tax return for that period.

An adjustment is permissible, in particular,

• where the taxable event ceases to exist after the tax liability has arisen (e.g. where no delivery takes place because the parcel never comes within the power of disposal of the recipient) and
• the distance seller only becomes aware of this circumstance in a later tax period.

Once a parcel has been successfully delivered, the taxable event cannot subsequently be reversed. Consequently, the parcel delivery tax remains payable and no adjustment may be made if the recipient returns the parcel after delivery. This applies irrespective of whether the return takes place in the course of a civil-law reversal of the contract.

Tax representative for third-country businesses

Distance sellers that have not established their business in the territory of the European Union (EU) or the European Economic Area (EEA) and who have no fixed establishment there, must appoint a tax representative for the purpose of fulfilling their tax obligations under the Paketsteuergesetz, and must notify the competent tax office accordingly. The representative must be authorised to receive service of documents. Only public accountants/tax advisers, lawyers and notaries with a residence or registered office in Austria may act as tax representatives. The tax representative must exercise the rights and obligations of the distance seller; however, there is no joint and several liability for the parcel delivery tax.

Competent authority

The tax office that is responsible for levying VAT is also responsible for levying the parcel delivery tax. This may therefore be either the Tax Office for Large Traders [Finanzamt für Großbetriebe – FAG] or the Tax Authority Austria [Finanzamt Österreich – FAÖ].

Assessment of the parcel delivery tax

If the filing obligation is breached, or if the tax return proves to be incomplete or the self-assessment incorrect, the tax is assessed by the competent tax office, taking into account any late-payment penalties, interest on arrears, etc. In addition, failure to comply with the filing obligation may have consequences under fiscal criminal law.

Rules on penalties and liability

The parcel delivery tax is subject to the general liability provisions of tax law, as well as the general provisions of criminal law and fiscal criminal law. The Parcel Delivery Tax Act does not provide for any liability of delivery service providers under tax law.

Record-keeping requirements

Distance sellers must keep the records necessary for determining the tax and verifying the basis on which it is calculated. These records must be retained for seven years and submitted electronically upon request by the competent tax office.

Further links

• Parcel delivery tax: Overview and FAQs (→ BMF)
• Responsibilities of the Tax Offices
• FinanzOnline
• Informationen on registering with FinanzOnline (→ BMF)^{German text}
• Informationen on paying taxes (→ BMF)^{German text}

Legal bases

• Paketsteuergesetz
• Implementing regulation (EU) No. 282/2011
• FinanzOnline-Verordnung 2006 (FOnV 2006)