Changes Related to Value-Added Tax for Postal Services
Effective January 2011!
In Austria, addressed postal items have traditionally been exempt from value-added tax. However, due to a decision by the European Court of Justice (ECJ; C-357/07 dated 23 April 2009), major changes to the fiscal treatment of these postal items will become effective:
New legislation requires Austrian Post to charge value-added tax for products that do not fall under the scope of universal services, effective January 2011, and to pay this tax to the tax authorities.
As a consequence, as of 1 January 2011, only services defined as universal services will be exempt from value-added tax. The scope of universal services is defined in the new Postal Services Act (also effective 1 January 2011).
The following postal services are part of universal services and will therefore remain tax-free, provided that they are posted at postal service locations (postal branches, Post Partners) or deposited in mail boxes in accordance with our General Terms and Conditions:
- Postal items weighing up to 2 kg (LETTER MAIL, INFO.MAIL)
- Dailies, weekly newspapers and monthly magazines 1)
- Parcels weighing up to 10 kg (except EMS)
1) Also applies to items posted at distribution centres.