The Package Tax Act 2026 – New Taxation of Logistics in E-Commerce

With the Parcel Tax Act, Austria is introducing an independent tax on the delivery of parcels for the first time. The legislator is attempting to respond to the continuously strong growth of online retail and, in addition to fiscal objectives, is particularly pursuing ecological and location policy steering effects. From 1 October 2026 (triggered by the acceptance of payment), the parcel tax will apply to the delivery of parcels within Austria, provided that this occurs within the scope of mail-order sales. The decisive factor is that the sale of goods is concluded using means of distance communication (e.g., the internet) and the entrepreneur arranges for the transport. In contrast, traditional stationary purchase processes with subsequent delivery (re-delivery of products purchased in the shop) or collection models ("Click-and Collect") are not covered. This distinction clearly illustrates the focus on the digital sales channel.

In principle, the mail-order company is subject to tax, but only if its domestic mail-order sales exceeded €100 million in the preceding financial year. This high threshold means that the tax is primarily intended to affect large market participants. In addition, by adopting the platform fiction known from VAT, operators of online platforms can also be considered fictitious mail-order companies and thus included in the tax liability. Through the platform fiction, suppliers below the €100 million threshold can also be affected by the parcel tax.

The tax is generally €2 per package, or alternatively, it can be levied as a flat rate per order. Since the parcel tax is collected per package/order, this leads to a relatively higher burden for low-priced products and simultaneously incentivises bundling of orders. A special feature lies in the timing of when the tax arises: it is linked to the acceptance of payment, not the actual delivery of the parcel. This results not only in deviations from logistical reality but also in potential cash flow effects. It is also particularly relevant in practice that subsequent relief for returns is excluded once delivery has already taken place. This means that even if goods are returned and delivery does not occur, the parcel tax is still payable.

The application of the tax hinges on whether a distance selling transaction within the meaning of Article 3 of the BMR applies, which in particular presupposes supplies to non-entrepreneurs or recipients treated as such. In addition to private individuals, this includes entrepreneurs who are not entitled to deduct input tax, such as small businesses or farmers operating under flat-rate schemes, as well as certain legal entities. In practice, this differentiation leads to increased auditing effort and carries a significant risk of error, particularly in cases of mixed customers or inadequately documented customer data.

Procedurally, the parcel tax is to be designed as a self-assessed levy, to be reported and paid quarterly. In addition, there are extensive record-keeping and documentation obligations, which require close integration of tax functions, IT, and logistics. Due to the turnover threshold, the parcel tax is currently only relevant for a limited circle of companies. Companies below this threshold are currently not subject to tax, unless they sell goods via a platform. Nevertheless, this is a dynamic regulatory framework whose importance can increase rapidly with a growing online share or changes in turnover structure. This results in new demarcation issues for tax practice, as well as increased demands on data quality and system integration, which should already be considered now. The final enactment of the law remains to be seen.

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