The Court of Auditors also criticizes the planned parcel tax

“This is also because the reduced tax rate for the delivery of selected foodstuffs is to be applied from July 1, 2026, but the parcel tax is only due to come into force from October 1, 2026,” the audit authority writes in its statement. It is said that the start of the package delivery three months later would further increase the gap in the intended counter-financing.

The parcel tax is expected to generate additional revenue of 1.12 billion euros from 2026 to 2030, but the expected shortfall in revenue from the reduction in sales tax on selected foodstuffs would amount to more than 1.7 billion euros.

High effort for traders and financial administration

In addition to new recording, reporting and payment obligations for mail order companies and a financial burden on private households, the control body admits that there would also be a high administrative and control effort for the financial administration. “The planned parcel tax represents a completely new tax in terms of conception, administration and control with an estimated volume of 280 million euros per year.”

The complexity of the regulations would also provide scope for different interpretations of the legal situation, which would sometimes only create legal certainty for the financial administration and companies after years of legal proceedings.