Austria has published a draft Delivery Tax Act introducing a new levy on e‑commerce parcel deliveries. If enacted, the rules would apply to deliveries for which the tax arises after September 30, 2026, potentially creating a new cost layer for large online retailers in the Austrian market.
Key features of the proposed tax
The draft law introduces a flat-rate tax of EUR 2 per package, payable by the distance seller rather than the delivery provider or customer.
The tax would apply to parcel deliveries in Austria made in the context of distance sales transactions, broadly aligned with Austrian VAT and consumer protection rules.
Importantly, the measure is targeted at large e‑commerce operators, applying only where the seller generated more than EUR 100 million in Austrian distance sales revenues in the previous fiscal year.
Wide scope and presumption of delivery
The draft adopts a broad concept of distance sales, covering transactions concluded outside physical stores and including sales facilitated via online marketplaces, with revenues attributed to the underlying seller.
A delivery is considered to occur when the goods enter the power of disposal of the recipient and the tax can no longer be extinguished once the parcel has been delivered (i.e., later returns do not avoid the tax). Notably, delivery is deemed to have taken place unless the seller can prove otherwise — placing the evidentiary burden on businesses.
Early tax trigger and compliance obligations
The tax is triggered at the moment the seller accepts payment for a distance sale that will result in a parcel delivery.
Affected businesses would be required to:
- Calculate, declare, and pay the tax on a quarterly basis (“Tax Period”)
- File returns electronically by the 15th of the month following the end of the Tax Period, with corrections made in subsequent filings
- Maintain supporting documentation for seven years
- Appoint a fiscal representative on a mandatory basis if established outside the EU/EEA
Business impact
The proposal may present several practical challenges for in-scope businesses:
- A new per-parcel cost, directly impacting margins in high-volume e‑commerce operations
- A timing mismatch, as the tax arises once the business accepts payment, which is usually before actual delivery outcomes (e.g. failed deliveries) are known
- Increased compliance and documentation requirements, particularly in relation to evidencing non-delivery
Next steps
The draft law is currently subject to consultation, with comments due by May 26, 2026.
While the final shape of the legislation remains to be seen, the proposal reflects a broader trend across the EU towards additional fiscal measures targeting parcel-based e‑commerce flows. Businesses operating in Austria should assess their exposure early and monitor further developments closely.
