Austria MOF Seeks Comments on Draft Bill to Enact Parcel Tax Act

The Austrian Federal Ministry of Finance May 11 opened a consultation on a draft bill to enact the Parcel Tax Act and amend the Fiscal Equalization Act 2024. The draft bill includes measures to: 1) apply parcel tax to the delivery of parcels within the country as part of mail-order sales by mail-order companies; 2) impose the tax at a 2-euro (US$2.35) rate per delivered package; 3) specify that a reporting period’s tax return deadline is no later than the last day of the month following that reporting period, and that the tax must be paid no later than the ...