Yamasen Cross-borderStarting October 1, 2026, Austria's Package Tax Act (Paketsteuergesetz, PakStG) will impose a fixed fee of €2.00 (€2.40 including VAT) on all business-to-consumer (B2C) orders delivered to Austrian buyers. This fee is mandatory under Austrian law and applies to Fulfillment by Amazon (FBA) and Seller Fulfilled (FBM) orders from Amazon France, Germany, Italy, Spain, or UK marketplaces. Amazon will collect this fee from buyers per order. Amazon will charge it at checkout and remit it to Austrian tax authorities. Sellers do not need to declare, register, or pay this fee.
Fee amount: €2.00 per order (regardless of the number of items), plus 20% Austrian VAT (€0.40): €2.00 (fee) + €0.40 (VAT) = €2.40 per order (total). Scope: All B2C orders delivered to Austrian buyers, regardless of shipping origin. This fee applies to Fulfillment by Amazon (FBA) and Seller Fulfilled (FBM) orders from Amazon France, Germany, Italy, Spain, or UK marketplaces. Charge logic: Charged once per order at checkout, regardless of the number of items or packages delivered. Exemptions: Business-to-business (B2B) orders placed by business buyers with a valid Austrian or EU VAT registration number (VRN) (including Amazon Business buyers) are exempt from this fee. Action required: You do not need to take any action to meet compliance requirements. Effective date: October 1, 2026; no grace period.
This fee will be displayed on the product detail page and becomes visible once the buyer sets an Austrian delivery address. It will also appear as a separate charge at checkout and on the order confirmation. It will not be combined with the item subtotal, shipping fees, or any other charges: “Every order delivered to Austria is subject to a €2.40 Austrian package tax (including VAT).” The fee shown to buyers is €2.40 (€2.00 + €0.40 [20% VAT]). The VAT amount due on this fee will be included in the VAT line for the entire order. For each applicable order, Amazon will issue a separate tax receipt from the item invoice. Your listed product prices will not change. This fee will be charged separately to buyers at checkout as a €2.40 charge (€2.00 fee + €0.40 [20% VAT]), regardless of what is in the cart. It will not affect your pricing, referral fees, FBA fees, or any other seller fees. Whether this fee is refundable depends on delivery status at the time of cancellation: Cancellation before any package is shipped: Full refund of €2.40 (including VAT) to the buyer. Cancellation after any package is shipped: If all items in the order are returned, Amazon refunds the full €2.40 to the buyer. Partial order return: If at least one item is kept, this fee cannot be refunded to the buyer. Amazon manages collection and remittance of this fee across all channels. You do not need to declare, register, or pay this fee. No. The €2.40 charge (€2.00 fee + €0.40 VAT) is mandatory under Austrian law. Amazon collects this fee per order from buyers and remits it to Austrian tax authorities. No. This fee applies to all B2C orders delivered to non-business recipients in Austria, regardless of shipment origin or Amazon marketplace. B2B orders placed by buyers with a valid VRN or TIN are exempt. The fee is charged once per order at checkout. If a buyer purchases from multiple sellers in one cart, only one €2.40 fee is charged in total. If the order is cancelled before any package is shipped, Amazon fully refunds the €2.40 fee. If all items in the order are returned after delivery, Amazon fully refunds the €2.40 fee. If at least one item is kept after delivery, this fee cannot be refunded to the buyer. Business-to-business (B2B) orders placed by business buyers with a valid Austrian or EU VAT registration number (VRN) (including Amazon Business buyers) are exempt from this fee. Fee collection method: Two options are available under the law — this fee can be charged per order or per package. Amazon has chosen the per-order method. For recurring Subscribe & Save deliveries, buyers are currently unaffected and subscriptions will continue as usual. Source: Amazon.
