Standard fuel consumption tax (NoVA)
The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax.
Info PLEASE NOTE
These rules apply to all traders from Member States and citizens with a vehicle registered in Austria.
- When purchasing a new 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.German text
- This does not apply 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.
- 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 vehicle, not the location of the lessor, that determines whether or not the tax is payable.
- In the case of own import of a new or used vehicle for first registration 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 - NOVA2 form).
- Vehicles exempt from the tax are subject to a change in status once the previous grounds for exemption no longer apply, for example when a taxi is removed from a company's assets. The NoVA is payable on the current value of the vehicle.
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 applicant must calculate the amount payable on their application themself. The tax must be paid no later than the due date.
Info PLEASE NOTE
Detailed information on "registration blocks / checking if a vehicle has been blocked by the tax office"German Text can be found at oesterreich.gv.at.
Standard fuel consumption tax (NoVA) (BMF) German text
- Standard fuel consumption tax / acquisition of new vehicles (one-off vehicle tax) – Declaration – NOVA2German text
- Standard fuel consumption tax / acquisition of new vehicles (one-off vehicle tax) – Guidance – NOVA2a German text
Up-to-date information on the standard fuel consumption tax (NoVA) when purchasing a new vehicle, leasing a vehicle, in the case of own import, due date, etc.