Austria imposes €2 fee on online retail deliveries in 2024

Austria's €2 parcel fee targets big online retailers starting October

Austria to Introduce €2 Package Fee for Online Retailers(Photo: Sahaphon/Shutterstock)

Last week, the Austrian government approved a new levy on package deliveries in online retail, requiring large merchants to pay around €2 for every parcel shipped to Austria.

The measure primarily targets major e-commerce companies such as Amazon and Zalando, provided they generate high revenues in the Austrian market. The threshold is set at €200 million in annual sales—up from an initially proposed €100 million—meaning only a handful of the largest online retailers will be affected.

The regulation is not yet in force but is expected to take effect in October. Its goal is to generate additional state revenue, partly to fund political relief measures. Experts estimate the fee will bring in €280 million per year, assuming around 140 million parcels are delivered annually in Austria. While some media outlets have referred to it as a "parcel tax," the correct term is package fee—a charge on businesses rather than consumers.

Consumers May Still Foot the Bill Indirectly

Several details remain unclear, including how the revenue threshold will be calculated and how sales made through third-party platforms like Amazon or Otto will be attributed—whether to the seller or the platform itself. Defining what constitutes a "package" also poses challenges, particularly for shipments from the same sender split into multiple deliveries. Another open question is how to handle returns, such as repaired devices sent back to customers, without triggering an additional fee.

However, it has been confirmed that click-and-collect services and local food deliveries will be exempt. Officially, this is a business levy, not a direct charge on end consumers. Yet critics warn that retailers are likely to pass on the costs through higher prices or less favorable shipping terms, potentially driving up online shopping expenses.

The revenue will help fund a reduction in VAT on food, cutting the rate from 10% to 4.9%. A proposed plastic packaging tax was also considered but faced strong opposition from retailers and manufacturers, making implementation difficult.

The Austrian Finance Ministry argues that international trading companies and online platforms have long used the country's infrastructure without contributing to its upkeep. The package fee aims to change that, with funds earmarked for infrastructure and road construction.

EU-Wide Measures Coming in July 2026

While Germany is not currently discussing a similar model, policymakers are also grappling with the rising volume of parcels, fair competition, and infrastructure strain. There have been past debates about making large platforms and international online retailers share more of the costs—such as logistics, environmental impact, and infrastructure. Though Austria's approach is not directly transferable, it could serve as a blueprint for future EU policies.

At the EU level, broader measures are already in the works, particularly targeting the booming cross-border e-commerce from non-EU countries. New rules will apply to packages from outside the EU, including additional fees or stricter regulations. One key change is the €3 per parcel charge on shipments previously exempt under the €150 duty-free threshold. This decision, finalized in late 2025, is independent of Austria's domestic plans.

The goal included reducing competitive distortions faced by European retailers and imposing stricter regulations on the import of extremely low-cost goods. Observers also see this as a deliberate intervention in the business models of platforms like Temu and Shein, which rely heavily on direct shipping from Asia.