Parcel Delivery Tax: Overview and FAQs
 

The parcel delivery tax applies to

• the delivery of parcels in Austria (see Questions 2, 2a and 2b)
• to non-taxable persons and other recipients within the meaning of Article 3(4) of the Austrian VAT Act (B2C; see Question 3)
• in the course of distance sales of goods (see Question 4)
• by distance sellers above the turnover threshold (see Question 5),
• where the contract was concluded by means of distance communication (see Question 6)

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.

A delivery is deemed to take place in Austria if goods are delivered within Austrian territory. For the purposes of the Parcel Delivery Tax Act, 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.

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 because there is no parcel within the meaning of the Parcel Delivery Tax Act. If, however, newspapers, magazines and catalogues are delivered in postal packages, there is a parcel within the meaning of the Parcel Delivery Tax Act. The delivery is therefore 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 Parcel Delivery Tax Act, meaning that the delivery is not subject to the parcel delivery tax. Prepared food delivered in the context of food deliveries  does not typically fall within the parcel delivery tax.

The parcel delivery tax covers only goods sold in the context of distance sales of goods to recipients within the meaning of Article 3(4) Austrian VAT Act (B2C distance sales of goods; which reflects the persons referred to in Art. 14(4)(1)(a) and Art. 14(4)(2)(a) EU VAT Directive (2006/112/EU)). 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).

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. However, 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.

Example: Taxable person A sells goods via an online platform of taxable person B to a private consumer in Austria and dispatches the goods by post.

Answer: This constitutes a distance sale of goods within the meaning of the Parcel Delivery Tax Act.

The person liable for payment of the parcel delivery tax is generally the distance seller. The place of establishment of the distance seller is irrelevant for parcel delivery tax purposes. A distance seller within the meaning of the Parcel Delivery Tax Act is any taxable person whose distance sales of goods in Austria exceeded EUR 100 million 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. 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 of these transactions 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. For the consequences of returned goods concerning already incurred parcel delivery tax liability, see Question 10.

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 EUR 150 must also be included for purposes of calculating the turnover threshold. They also fall within the scope of the parcel delivery tax.

Example: Taxable person A (TP A) sells goods via an online platform of taxable person B (TP B) to a private consumer in Austria. The goods are dispatched to Austria by TP A.

Answer: For the purposes of qualifying as a distance seller under the Parcel Delivery Tax Act, the supplies of TP A made via the platform of TP B are attributed to TP B. Hence, these supplies are taken into account for the calculation of TP B’s turnover threshold and, if the threshold is exceeded, TP B is deemed to be the distance seller for this transaction, with the consequence that he is liable for the parcel delivery tax on these deliveries.

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 do are not subject to the parcel delivery tax.

The parcel delivery tax is EUR 2 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 EUR 2 per order and is independent of the number of parcels ultimately delivered on the basis of that order (concerning abonnements see question 8). This also applies where, under a single order (e.g. on a platform), 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.

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 based on the VAT meaning of that term and is the time when the payment confirmation, 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.

Example: On 25 March 20XX, two orders are placed via an online platform which are delivered in Austria in two parcels in the context of distance sales of goods, with payment being accepted in each case during the order process on 25 March 20XX. The parcels are delivered on 29 March 20XX and on 3 April 20XX.

Answer: In both cases, the tax liability arises upon payment acceptance on 25 March 20XX. The time of delivery 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.

A special case concerns deliveries under fixed-term or open-ended subscriptions under which goods are supplied at regular intervals (e.g. recurring subscription offers for everyday goods offered via online platforms). Where the total subscription price is fixed in advance and charged as a single amount, the tax liability arises once, upon acceptance of payment of the total price. Where, by contrast, the subscription is billed for several separate billing periods, the tax liability arises for each billing period at the time of invoicing.

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.

Example: On 25 March 20XX, an order for goods from a mail-order catalogue is placed by telephone, which is to be delivered in Austria in the context of distance sales of goods, with payment acceptance occurring simultaneously with the order on 25 March 20XX. The tax return is filed on 30 April 20XX.

Scenario 1: No delivery takes place and the distance seller becomes aware of this on 5 May 20XX.

Answer: The distance seller includes this transaction in the return for the first calendar quarter because at the time the return is filed, he is not yet aware of the unsuccessful delivery. The distance seller may make the adjustment in the next return (in this case, for the second calendar quarter).

Scenario 2: No delivery takes place and the distance seller becomes aware of this on 25 April 20XX.

Answer: The distance seller should not include this transaction in the return for the first calendar quarter. Consequently, there is no need for later adjustment.

Scenario 3: Delivery takes place on 25 April 20XX. A return shipment is initiated on 1 May 20XX.

Answer: The distance seller must include this transaction in the return for the first calendar quarter. Because delivery has taken place, the return shipment does not entitle the distance seller to an adjustment. See also Question 10.

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. For the consequences of returned goods concerning the turnover threshold, see Question 5.

In the case of replacement deliveries for goods already delivered (e.g. replacement under warranty), no additional tax liability arises. However, the tax liability for the initial delivery remains in place. See Question 10.

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).

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

Example: On 25 March 20XX, an order is placed via an electronic interface which is delivered in Austria in the context of distance sales of goods, with payment being accepted in the course of the order process (on 25 March 20XX). The parcel is delivered on 3 April 20XX.

Answer: Even though the actual delivery takes place after 31 March, the tax liability arises upon payment acceptance on 25 March 20XX and thus in the first calendar quarter of 20XX. Consequently, the transaction has to be included in the tax return for the first calendar quarter (January to March). The return for this calendar quarter must be filed by no later than 30 April 20XX. This is also the due date for the payment.

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 Parcel Delivery Tax Act, 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.

In accordance with the FinanzOnline Regulation 2006, the tax return must be submitted electronically via FinanzOnline (https://finanzonline.bmf.gv.at). 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. Further information regarding registration for FinanzOnline is available under FinanzOnline - initial registration, login and submission of declarations. Where the data is transmitted by a registered representative, a separate FinanzOnline account is not required. For the purpose of declaring and paying the parcel delivery tax via FinanzOnline, businesses established in third countries are required to appoint a tax representative who must also be authorised to receive service of documents. See Question 14.

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). Further information on the payment procedure is available under Tax Payments.

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.

No. 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.

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.

The Parcel Delivery Tax Act enters into force on 1 October 2026 and applies to deliveries for which the tax liability arises after 30 September 2026. The decisive factor is therefore the time at which the tax liability arises, i.e. the time at which payment is accepted.

Example: On 25 September 2026, two orders are placed via a webshop which are delivered in Austria in two parcels in the context of distance sales of goods, with payment being accepted in the course of the order process on 25 September 2026. The parcels are delivered on 29 September 2026 and on 3 October 2026.

Answer: Even though the time of delivery of the second parcel is after 30 September, none of the deliveries referred to fall within the Parcel Delivery Tax Act because the entry-into-force provision refers to the time at which the tax liability arises, which is before 1 October 2026.