NoVA and VAT when importing vehicles into Austria

VAT on intra-Community acquisition

When an Austrian business buys a vehicle from a business in another member state, the seller supplies tax-free. The tax arises as acquisition tax in Austria at the local rate of 20 percent and, where input tax deduction applies, is deductible again in the same reporting period. On the seller side the exemption requires a qualified confirmation of the buyer VAT ID, the recapitulative statement and proof that the vehicle left the country of dispatch — in practice a CMR consignment note or a confirmation of arrival for self-collection.

What the NoVA registration tax is

NoVA is an Austrian levy due on the first domestic registration of a vehicle. The assessment base is the net vehicle value excluding VAT; the rate derives from WLTP CO2 emissions. Vehicles below an annually decreasing CO2 deduction remain exempt, and battery-electric vehicles are exempt from NoVA altogether. Above a maximum the rate is capped and a malus per gram above the threshold applies instead. Because deductions and malus thresholds change every year, the version in force at the date of registration always governs.

Export from Austria and NoVA refund

If a vehicle registered in Austria is demonstrably taken abroad and registered there, the proportionate NoVA can be refunded. The decisive factors are the fair market value at the time of removal plus proof of domestic deregistration and foreign registration. For vehicles intended for export from the outset, NoVA never arises because there is no domestic registration. That is why offers state net price and NoVA share separately: for a buyer outside Austria only the net share is relevant.

Documents for registration and tax return

For first registration in Austria you need the COC document, the invoice with both VAT IDs, proof of acquisition taxation, the NoVA return and proof of insurance. The type-approval database takes the technical data from the COC; without it an individual approval is required, which costs time and money. Also have the VIN, the date of first entry into service and the mileage at hand — they determine whether the vehicle counts as new or used for VAT.

Typical mistakes

Three mistakes keep recurring. First, NoVA is included in the discount base although terms apply solely to the net vehicle value. Second, the VAT ID is only checked in the simple rather than the qualified procedure, which endangers proof of exemption. Third, the proof of removal is missing because the vehicle was collected in person and nobody obtained a confirmation of arrival. All three can be settled before signing and cost considerably more afterwards.

FAQ