Austria introduces a EUR 2 parcel delivery tax on large distance sellers

What changed in detail

Austria’s Paketsteuergesetz, enacted as part of the Budgetbegleitgesetz 2027–2028 (BGBl. I Nr. 62/2026, published 29 July 2026), imposes a parcel delivery tax of EUR 2 per parcel on the domestic delivery of parcels in the course of distance sales of goods, effective 1 October 2026. It applies to distance sellers whose Austrian distance-sales revenue exceeded EUR 100 million in the previous year. Online marketplaces are liable under a deemed-supplier rule, mirroring the VAT deemed-supplier mechanism for e-commerce platforms.

What it means

The EUR 100 million threshold means this lands on large distance sellers and the marketplaces facilitating them, not the typical mid-size EU seller registered for Austrian VAT — but marketplace operators need to check the deemed-supplier trigger regardless of their own revenue, since it turns on the platform’s role rather than a per-seller threshold. Large sellers and marketplaces should have registration and per-parcel accounting in place before 1 October 2026; this is a new tax distinct from VAT, so it needs its own line in invoicing and reporting systems rather than a rate change to an existing one.