Austria Parcel Tax Now in Force: Why Amazon Orders Show an Extra €2.40
Updated: 21 October 2026 | Effective date: 1 October 2026 | Topics: Austria parcel delivery tax, Amazon Europe
Why might an eligible Amazon order delivered to an Austrian consumer show an extra €2.40 at checkout? This is not an increase in Austria's VAT rate and it is not a general increase in Amazon product prices. It relates to Austria's new Parcel Delivery Tax (Paketsteuer).
The rules took effect on 1 October 2026. It is important to distinguish between how Austrian law calculates the tax and how Amazon collects the charge from buyers on eligible orders. They are not exactly the same.
1. What is Austria's Parcel Delivery Tax?
According to guidance from Austria's Federal Ministry of Finance, qualifying distance sales of goods delivered as parcels in Austria are generally subject to a tax of €2 per delivered parcel. A taxable business may instead elect, under the prescribed rules, to calculate the tax at €2 per order. Under the order-based method, an order remains one taxable order even if it is delivered in more than one parcel.[1]
Not every seller automatically becomes liable for the tax. The Austrian rules generally apply only where the relevant distance sales in Austria exceeded €100 million in the preceding financial year. Where sales are facilitated through a qualifying online platform, the platform is treated as making the distance sale for this tax and becomes liable if it meets the threshold.[1]
The policy should therefore not be read as requiring every overseas seller to register separately and pay €2 to the Austrian tax authority for every order. The analysis may differ depending on whether sales are made through a platform or directly through a seller's own website.
2. Why does Amazon show €2.40 rather than €2?
Amazon states that it uses an order-based charge for eligible orders delivered to Austrian consumers through its German, French, Italian, Spanish and UK stores:
Parcel delivery tax per eligible order: €2.00
Related VAT collected by Amazon from the buyer at 20%: €0.40
Total shown to the buyer at checkout: €2.40
The amount is shown separately at checkout. Under Amazon's current announcement, it does not change the seller's existing product price or referral-fee calculation, and Amazon remits the parcel tax to the Austrian tax authority. The arrangement covers eligible FBA and FBM orders on the specified stores.[2]
For example, a buyer purchases three products in one eligible Amazon order and Amazon delivers them in two parcels. Under Amazon's announced order-based approach, the charge remains €2.40 for that order, rather than €4.80 for two parcels.
This €2.40-per-order treatment is specific to the Amazon scenario described above. It should not automatically be applied to every Austrian marketplace or independent ecommerce store.
3. Which orders should not automatically be treated this way?
1. B2B and B2C transactions are different. Austria's parcel tax principally concerns qualifying B2C distance sales. Amazon states that it does not apply this platform charge to eligible business orders where the buyer provides a valid Austrian or other EU VAT number.[1][2]
2. Independent websites cannot simply copy Amazon's collection and remittance process. For sales not facilitated by Amazon or another relevant platform, liability must be assessed separately by reference to the sales model and the applicable Austrian sales threshold.[1]
3. The parcel tax is not VAT. It is a separate regime. It does not remove any existing Austrian VAT, EU OSS or other tax obligations that may apply to the seller.
4. What should sellers check now?
Confirm the sales channel: Determine whether goods are sold through one of Amazon's specified stores for delivery to Austrian consumers, or through an independent website or another platform.
Review order details: Check whether the parcel tax is shown separately at checkout and avoid recording the buyer's €2.40 charge as the seller's product revenue or delivery fee.
Distinguish customer types: Do not treat B2C orders and eligible B2B orders supported by a valid VAT number in the same way.
Assess VAT separately: Austrian VAT registration and OSS treatment still depend on factors such as stock location, transaction structure and the applicable VAT rules—not on the parcel tax alone.
Frequently Asked Questions
Q: I am a small overseas seller. Do I have to pay an extra €2 directly to the Austrian tax authority?
Not necessarily. For an eligible order covered by Amazon's announced collection arrangement, Amazon says the seller does not need to take separate action for the platform parcel tax. Direct sales channels must be assessed against Austria's statutory threshold and the specific transaction facts.[1][2]
Q: Does every Amazon order in Europe carry the €2.40 charge?
No. Amazon's announcement concerns qualifying orders delivered to Austrian consumers through the stores it identifies. It does not apply to every European order.[2]
Q: Does having an Austrian VAT number automatically exempt a seller from parcel tax?
No. VAT registration and the parcel delivery tax are separate regimes. Amazon describes different treatment for eligible business-buyer orders, but a seller's own VAT number does not by itself establish a general parcel-tax exemption.[1][2]
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Official References
[1] Austrian Federal Ministry of Finance, Parcel Delivery Tax: Overview and FAQs — rules, the €100 million threshold and parcel/order calculation methods https://www.bmf.gv.at/en/topics/taxation/parcel_delivery_tax_overview_and_faq.html
[2] Amazon Seller Forums — News_Amazon, New Parcel Tax for B2C deliveries to Austria — specified stores, €2.40 charge, B2B treatment and Amazon's remittance arrangement https://sellercentral.amazon.co.uk/seller-forums/discussions/t/7c766a9c-3a0a-424b-aeb5-f399ab430d78
This article is based on official information available as at 21 October 2026 and is provided for general information only. The treatment of a particular transaction should be checked against the current rules of the relevant tax authority and the latest platform notice.
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