Austria Consulting on Introduction of Parcel Tax

The Austrian Ministry of Finance has published a draft bill for consultation that would introduce a new parcel tax, intended to help offset planned VAT reductions on certain food items while encouraging more eco-friendly, localized shopping. The tax would be imposed at a flat rate of EUR 2.00 per package or per order on the domestic delivery of online shopping parcels to consumers (B2C) within Austria. It would be payable by large online retailers whose domestic sales in Austria exceeded EUR…