Since October 1, 2026, Austria has applied the Package Tax Act (PakStG). It provides for a flat fee of €2.00 net (€2.40 including 20% VAT) per B2C order shipped to an Austrian delivery address. The tax is charged once per order, regardless of how many items or packages are included.
Orders are affected from the Amazon stores DE, FR, IT, ES, and UK, both via FBA and FBM. Amazon collects the tax automatically at checkout and remits it directly. For sellers, there’s no action required—product prices and selling fees remain unchanged. For Subscribe & Save deliveries, customers are not affected at the moment. B2B orders with a valid Austrian or EU VAT ID are exempt from the tax.
What do sellers need to know?
Automatic collection by Amazon: Amazon handles the entire process of the package tax. The €2.40 (including VAT) is displayed for AT delivery addresses on the product detail page and listed as a separate line item in checkout and in the order confirmation. In addition, there is a dedicated tax receipt. Sellers don’t need to make any changes—no separate remittance and no price adjustments.
Follow the refund rules: Package tax is only refunded in two cases: if the order is canceled before it ships, or if the entire order is fully returned. If at least one item is kept after delivery, no refund is issued.
Factor in the impact on conversion for AT customers: Even though sellers don’t need to take action, you should keep an eye on AT orders. The €2.40 surcharge per order is especially noticeable for low-priced items under about €10 and can affect conversion rates. If you have a significant share of AT orders, you should check in the order report (delivery country AT) whether orders have measurably declined since October 1.
