€2 handling charge on imported low-value B2C parcels from large sellers Austria is proposing a new €2 “Delivery Tax” on e-commerce parcel shipments from October 2026. This mirrors the EU €2 Customs Handling Fee, due in November 2026. In addition, the EU has agreed a
Austria’s fiscal cash register regime 2026 reforms Austria’s fiscal cash register regime, built on the RKSV framework introduced in 2017, continues to mandate secure, tamper-proof transaction recording with QR-coded receipts, while preserving strong safeguards against VAT and tax fraud. From 1 January 2026, the Cash
5% sales tax on online advertising revenues earned from Austrian users In 2020, Austria introduced a Digital Services Tax (DST) as part of a broader digital tax package, targeting large online corporations that generate advertising revenue in Austria. This measure came after failed EU-level attempts
2025: Increase in annual sales threshold from €35,000 to €55,000 The Ministry of Finance has confirmed a rise in the Austrian VAT registration threshold from 1 January 2025. The annual sales threshold for compulsory Value Added Tax registration rose from €35,000 to €55,000. Following a
Austria to relaunch its SAF-T regime March 2024; was one of the earliest to adopt the OECD’s format for exchanging data with the tax authorities Austria’s is relaunching its version of the OECD’s Standard Audit File for Tax (SAF-T). This is expected to be launched
VAT compliance and reporting rules in Austria Below is summary of the major rules provided under Austrian VAT rules (Mervärdesskattelagen 1994, VAT Act; Regulations and guidelines from the Ministry of Finance), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other
