The Austrian Government has decided that online orders from
third countries will be fully taxable, with no de minimis.
Currently, the import tax exemption limit is €22, which is
used in particular by Asian online retailers. The new regulation should come
into force from 2020, anticipating the entry into force as part of the EU VAT
By 1 January 2021, a new simplified customs and VAT
procedure will be introduced for all postal items with a value of less than
€150 (i.e. “Low Value Consignment [LVC]”).
This procedure will be applied to all economic operators
(designated/national postal operators, as well as non-designated operators). To
send commercial items cross borders, the use of electronic advanced data will
be mandatory when sending the items.
According to figures made public by the Austrian retail association (Handelsverband), every year 560 million cross-border parcels from China are sent via dominant Chinese mail order companies to the European Union. 97% of these shipments are fully customs and VAT free in the EU and a large part of the remaining 3% enters the EU without customs fees.