Details on the new parcel tax
The tax is to be levied on parcel deliveries within Austria, provided these are carried out in the context of mail-order transactions. A postal item qualifies as a parcel if it contains at least one item that forms part of a mail-order transaction; accordingly, services such as food delivery are not affected. It is irrelevant whether the goods are dispatched from Austria, another EU Member State, or a third country. The decisive factor is that the parcel is delivered within Austria.
The tax is intended to amount to €2.00 per delivered parcel, irrespective of the individual value of the goods per shipment. Alternatively, affected businesses may be granted the option to calculate the tax per order, provided the order results in a taxable delivery. The chosen method must be applied consistently throughout the entire reporting period.
According to the draft, sales where the purchase contract is concluded directly in a brick-and-mortar store are not covered, even if the goods are subsequently shipped to the customer.
Tax liability, reporting obligations and outlook
The taxpayer is the mail-order business itself. However, where sales are processed via electronic marketplaces or comparable online platforms, the tax liability may, under certain conditions, be transferred to the platform operator. In such cases, the platform is treated for tax purposes as if it had carried out the mail-order transactions itself.
Particular importance is attached to the point in time at which the tax liability arises. This is intended to occur upon acceptance of payment for the respective mail-order transaction and not only upon actual delivery of the parcel. Even if the goods are returned after delivery or the purchase contract is rescinded, the tax that has already arisen remains due.
The parcel tax is to be reported quarterly via FinanzOnline, with payment due no later than the end of the following month. The submission of an annual tax return is not intended. Companies without a registered office, place of management, or permanent establishment within the EU or EEA will also be required to appoint a domestic fiscal representative.
As the proposed provisions currently exist only in the form of a draft under the consultation procedure, the final enactment of the legislation remains to be seen.