Standardised consumption tax ( NoVA)

The standardised consumption tax (NoVA) is a one-off tax in Austria that is payable a.o. upon the delivery or first registration (→ oesterreich.gv.at) (import, move) of passenger cars (class M1) as well as motorcycles and quad bikes (class L cubic capacity above 125 cm³). Light commercial (class N1) vehicles are not subject to the NoVA until 30 June 2021. They will be subject to taxation from 1 July 2021.

NoVA liability

Purchase of a new motor vehicle in Austria

When purchasing a new motor vehicle that has not yet been registered in Austria, the buyer pays the NoVA tax to the dealer, who then forwards the payment to the tax office (→ BMF).^{German text}

This does not apply to acquisitions of motor vehicles in the country and  to intra-EU acquisitions by authorised vehicle dealers for the purpose of onward delivery.

The tax is also payable on gifts, inheritances and transfers of personal property.

When calculating the NoVA, account is also taken of standard equipment (e.g. car radio) and special equipment (e.g. ABS, airbag, air conditioning, sunroof). Only subsequently installed accessories (e.g. alarm systems, additional headlights) are not subject to the NoVA. However, subsequently installed accessories must be placed as part of a separate order with the vehicle dealer and must be invoiced separately.

Car leasing

Leased vehicles kept permanently in Austria are also subject to the NoVA, even if the lessor has their place of business abroad. It is therefore the place of use of the motor vehicle, not the registered office or the permanent establishment of the lessor, that determines whether or not the tax is payable.

Own import

In the case of own import (→ oesterreich.gv.at)^{German text} of a new or used motor vehicle for first registration (→ oesterreich.gv.at) in Austria (also classed as a transfer of personal property), the NoVA is also payable by private individuals, who must calculate the amount due and send it to the tax office themselves. The ‘NOVA2’ form must be used for calculating the amount of NoVA tax payable by private individuals (see also the explanatory notes on filling in the NOVA2 - NOVA2a form).

Delivery/own consumption/change in preferential use

In addition to the delivery of a motor vehicle exempt from NoVA (demonstration motor vehicle, rental car, cab, etc.), the obligation to pay NoVA also arises in the event of own consumption or a change in the preferential use of a previously exempt motor vehicle (e.g. the withdrawal of a cab vehicle from business assets).

Amount of the NoVA

In principle, the NoVA is to be calculated on the basis of the legal situation in force at the time of completion (e.g. time of delivery or registration (→ oesterreich.gv.at)). As a rule, the NoVA is calculated as a percentage of the vehicle value (net – excl. VAT and NoVA) depending on the CO₂ emissions. If a certain CO₂ limit is exceeded, a CO₂ penalty is also due. For passenger cars, station wagons, motor homes and light commercial vehicles, a fixed amount is then deducted from the calculated tax.

Exemptions

Certain motor vehicles (e.g. electric vehicles, motor vehicles for people with disabilities, demonstration vehicles, etc.) are exempt from NoVA (direct exemption). In addition, the NoVA for certain motor vehicles (e.g. escort vehicles for special transports, driving school vehicles, rental, cab and guest cars, etc.) can be claimed by way of reimbursement if the predominant use (more than 80 percent) of the motor vehicle for the privileged purpose is proven.

Due date

The application must be submitted no later than on the 15th day (due date) of the second month following the calendar month in which the tax liability arose. The applicants must calculate the amount payable on their application themselves. The tax must be paid no later than the due date.

More information on the standard fuel consumption tax for traders can be found here:

• Taxable items
• Exemptions
• Domestic vehicle delivery
• Vehicle import
• Other cases

Detailed information on "registration blocks / checking if a vehicle has been blocked by the tax office (→ oesterreich.gv.at)"^{German Text} can be found at oesterreich.gv.at.

Further links

• Standard fuel consumption tax (NoVA) (→ BMF) ^{German text}
• NoVA calculator (→ BMF)^{German text}
• Refund of the standard fuel consumption tax (→ BMF)^{German text}

Forms

• Standard fuel consumption tax / acquisition of new vehicles (one-off vehicle tax) – Declaration – NOVA2^{German text}
• Standard fuel consumption tax / acquisition of new vehicles (one-off vehicle tax) – Guidance – NOVA2a^{German text}