Austria's Parcel Tax Act (Paketsteuergesetz), passed in July 2026 with the budget accompanying law, charges €2 per delivered parcel, or per order if the seller opts for that, on distance sellers whose Austrian distance sales exceeded €100 million in the previous year; marketplaces are treated as the seller for sales through them, wherever the seller is based. It applies to tax liabilities arising after 30 September 2026, and Click & Collect is excluded. It helps pay for a VAT cut on basic foods.
Key dates
- Done11 May 2026
Draft Paketsteuergesetz published for consultation KPMG Austria Tax News
- Done20 Aug 2026
Zalando challenges the law at the Constitutional Court ORF
- Done1 Oct 2026
Tax applies: €2 per parcel or per order (€2.40 with VAT) for liabilities arising after 30 September ORF
- Done6 Oct 2026
Austrian retail association (Handelsverband) files an internal market complaint with the European Commission, asking for infringement proceedings ORF
- Done12 Oct 2026
Coalition dispute: NEOS leader calls the levy botched and the Chancellor says he is open to other funding; the finance ministry puts the loss from scrapping it at €280 million a year ORF
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Check whether your Austrian distance sales, including marketplace sales, cross the €100 million threshold and choose the per-parcel or per-order basis
- Model order consolidation and Click & Collect for Austria, since the tax favours fewer, larger orders and pickup
- Track the Constitutional Court case and the Commission complaint before building the cost into long-term contracts
Our reading
Sources
- Paketsteuer in Österreich ab Oktober 2026 · KPMG Austria Tax News · 2026-07-03
- Paketsteuer: Handelsverband brachte Beschwerde bei EU ein · ORF · 2026-10-06
- Paketsteuer sorgt weiter für Diskussionen · ORF · 2026-10-12
Related rules
- 25 Oct 2026EU product identifiers mandatory on low-value e-commerce imports from 1 November 2026
UPS: shipments missing seller or manufacturer identifiers may fail validation from this date
European Union · Adopted - 1 Nov 2026EU €2 handling fee per item on distance sales from 1 November 2026
Fee applies, per the Commission's customs reform page (ten days after Official Journal publication)
European Union · Adopted - 1 Dec 2026Italy: national €2 fee on low-value parcels moved to 1 December
National €2 contribution per low-value consignment due to apply (further change possible)
Italy · Adopted - 9 Dec 2026New Product Liability Directive reaches fulfilment providers
New rules apply to products placed on the EU market from this date
European Union · Adopted - 1 Jan 2027EU customs reform: platforms become the importer
EU Customs Authority starts some activities in Lille (year only)
European Union · In force - 1 Jan 2027VAT in the Digital Age: one registration, but no deemed supplier for goods
Minor clarifications for OSS and IOSS users apply
European Union · Adopted
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.