Austria Introduces a EUR 2 Parcel Delivery Tax on B2C Distance Sales, Effective October 1, 2026

Summary

As of October 1, 2026, Austria has charged a EUR 2 parcel delivery tax on parcels delivered in Austria from B2C distance sales. Sellers can calculate it per parcel or per order. It applies only to sellers, or marketplaces acting as deemed suppliers, whose Austrian distance sales exceeded EUR 100 million in the preceding fiscal year.

This is a national tax under Austria’s Parcel Delivery Tax Act, administered by the Federal Ministry of Finance. It is not a customs fee, and it applies separately from the EU’s EUR 3 flat customs duty and EUR 2 handling fee on low-value imports.

Why It Matters

Austria is the latest EU member state to add a national charge on ecommerce parcels. Romania began charging 25 RON (about EUR 5) per parcel on non-EU goods valued under EUR 150 in January 2026.

Austria’s version works differently:

Seller and stock location don’t matter. The seller’s place of establishment is irrelevant. Domestic, EU, and non-EU sellers are all in scope.
Value doesn’t matter. Don't confuse this with other threshold-based policies. This is not linked to Customs.
Size does matter. Only sellers and platforms above the EUR 100 million threshold owe the tax.
Returns don’t reverse it. Once a parcel is delivered, the tax stays payable even if the customer sends it back.

Who It Affects

Large distance sellers with more than EUR 100 million in Austrian distance sales of goods in the prior fiscal year
Online marketplaces and platforms that facilitate sales. Under the deemed supplier rule, sales made through the platform count toward the platform’s threshold, and the platform becomes liable
Non-EU/EEA sellers above the threshold, who must appoint an Austrian tax representative (a public accountant, tax adviser, lawyer, or notary based in Austria). The representative carries no joint and several liability

Out of scope: B2B sales, C2C sales, and in-store purchases.

When It Hits

Effective date: Applies where the tax liability arises after September 30, 2026
Trigger: Liability arises when payment is accepted, typically at checkout. An order paid on September 25 and delivered October 3 is not taxed
Filing: Quarterly, self-assessed, via FinanzOnline. Returns and payment are due by the last day of the month after each quarter (January 31, April 30, July 31, October 31)
First deadline: January 31, 2027, for Q4 2026

What You Should Do Now

Check whether your Austrian distance sales exceeded EUR 100 million in your last fiscal year. If not, you have no filing obligation.
If you sell through a marketplace in Austria, confirm whether that platform is treating itself as the deemed supplier for your sales.
If you’re above the threshold, choose per-parcel or per-order calculation. Your choice must apply to all orders within a filing period.
Non-EU/EEA sellers above the threshold: appoint an Austrian tax representative and notify the tax office.
Set up record-keeping. Records must be kept for seven years.

National parcel charges are multiplying across Europe, and each one follows its own rules. FlavorCloud’s compliance-ready Cross-Border Commerce OS tracks these changes so your landed costs stay accurate in every market you sell into.

Austria’s Parcel Delivery Tax is the latest in a series of national and EU-level measures reshaping European e-commerce. Most merchants will remain below its threshold, but the regulatory pace is accelerating. FlavorCloud’s DDP solution manages customs clearance, duties and import VAT, so your customers get a transparent, all-inclusive checkout. Contact our team to discuss your expansion into Europe.

Resources

Austria Introduces a EUR 2 Parcel Delivery Tax on B2C Distance Sales, Effective October 1, 2026

Stay Connected: