Everything you need to know about the standard consumption tax (NoVa)

by Felix Harseim

What is the NoVa tax?

The standard consumption tax (NoVA) is a one-time tax that is payable, among other things, on the purchase or first-time registration of passenger cars (class M1) in <a class="cc-exclude" href="https://www.caronsale.com/at/">Austria.</a>

Basis of assessment:

In cases of intra-Community acquisition (acquisition of new vehicles or of used vehicles by entrepreneurs), the NoVA is assessed on the basis of the consideration (purchase price). The assessment basis for the NoVA is therefore the purchase price of the motor vehicle including optional equipment (e.g. airbag, air conditioning, navigation system, parking aid, etc.) and accessories supplied (e.g. car radio). The sales tax is not part of the assessment basis for the calculation of the NoVA, § 5 para. 2 p. 1 NoVAG 1991.

Applicable tax rate:

  • The NoVA is to be calculated on the basis of the legal situation in force at the time of the facts
  • If the vehicle is a motor vehicle from another Member State of the EU and was already registered in the other Member State for traffic, the NoVa is to be calculated on the basis of the legal situation that would have been applicable at the time of the first registration in Austria
  • If there is a deduction amount and / or a bonus / malus (eg. E.g. for the level of CO2 emissions) exists, this is to be taken into account when calculating the value development of the motor vehicle

What do I have to pay attention to as an Austrian dealer when importing a vehicle?

Vehicle acquisition from Member States of the European Union

When acquiring a vehicle from an EU Member State, a fundamental distinction must be made between new vehicles and used vehicles:

  • If a new vehicle is acquired and imported into Austria, an intra-Community acquisition is present, § 1 Z 2 NoVAG 1991. In addition, in these cases, VAT of 20 percent must be paid in Austria in any case
  • If a used vehicle is acquired and imported into Austria, an intra-Community acquisition is only present if both the seller and the acquirer are entrepreneurs. The transport or dispatch of the motor vehicle to the domestic market can be carried out either by the seller or by the acquirer

Export of a motor vehicle from Austria

  • Dealers of vehicles who demonstrably transport or deliver a motor vehicle charged with NOVA to a foreign country can, within five years, file a claim with the tax authorities. deliver, can apply within five years at the competent tax office for proportionate refund of NOVA, § 12a para 1 NoVAG 1991. Prerequisite is, inter alia, the block in the permit database at the time of the application and that the vehicle is no longer registered in the country for traffic
Click here for the NoVa calculator

When is the tax due?

  • The application must be submitted no later than the 15th day (due date) of the month following the calendar month in which the tax liability arose. The amount to be paid shall be calculated in the application itself. The levy must be paid no later than the due date