Vehicle tax declaration
table of content
The following vehicles registered in an Austrian registration process are subject to vehicle tax
- motor vehicles and trailers with a maximum authorised overall weight of more than 3.5 tonnes
- tractors and traction engines which are approved as such under vehicle law, irrespective of their maximum authorised overall weight
- motor vehicles which do not have liability insurance
- motor vehicles and trailers which are used on roads that are used for public transport without the authorisation necessary under vehicle law (Section 36 KFG) (unlawful use)
- motor vehicles registered in a foreign authorisation process which are used on roads that are used for public transport, provided that there is no inter-state tax exemption agreement in place
For motor vehicles which have been registered in an Austrian registration process, the person to whom the vehicle is registered is liable for the tax.
In all other cases (e.g. unlawful use), it is the person who is using the Vehicle.
For vehicles registered in an Austrian registration process, the tax obligation begins on the date of registrationGerman text and lasts until the day on which registration ends (tax calculated daily). Days commenced count as full days.
In the event of unlawful use the tax would be collected from the beginning of the calendar month in which the Austrian registration would have taken place to the end of the calendar month in which the unlawful use ends. The tax is collected for a minimum period of one month in any case.
Any legal person to whom a vehicle is registered in an Austrian registration process or who uses a vehicle on a road with public transport, provided that this vehicle is subject to vehicle tax and not engine-related insurance tax.
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The taxable party must notify the tax officeGerman text about the registration of the first taxable vehicle within one month using the Form Kr20 or without a form.
Tax liability arises at the end of the calendar quarter. The tax to be paid for the calendar quarter in question is self-assessed by the taxable party and must be paid to the tax office by the 15th day of the second calendar month following the end of the calendar quarter. Therefore, payment must be made for the
- first calendar quarter by 15 May
- second calendar quarter by 15 August
- third calendar quarter by 15 November
- fourth calendar quarter by 15 February of the following year.
At the end of each calendar year, a tax declaration (Form Kr1) relating to the taxable vehicles must be submitted to the tax office by 31 March of the following calendar year. Form Kr2 – Explaining the Vehicle Tax Declaration (Kr1) for the respective year can be used to help fill in Form Kr1.
- For motor vehicles registered in an Austrian registration process to natural persons or individual entrepreneurs, the tax office closest to their residenceGerman text or closest to their business establishmentGerman text is responsible for collecting the tax locally.
- In the case of unlawful use of a vehicle, the tax office which first becomes aware of this is responsible locally; if said office is based in Vienna, however, Vienna tax office 8/16/17 is responsible.
The customs office first to be involved or first to intervene is responsible for cross-border traffic with motor vehicles not registered in Austria.
The tax officeGerman text must be notified about the registration of the first taxable vehicle within one month using Form Kr20 or without a form.
In Austria, records must be kept detailing the model and number plate of the vehicle, the duration of the tax obligation and the tax base. If these records are kept for other reasons, separate records for the purpose of vehicle tax are not necessary.
The vehicle tax must be self-assessed on a quarterly basis and paid to the tax office by the 15th day of the second calendar month following the end of the calendar quarter (15 May, 15 August, 15 November, 15 February).
At the end of each calendar year, a tax declaration (Form Kr1) relating to the taxable vehicles must be submitted to the tax office by 31 March of the following calendar year.
If the tax office finds that vehicle tax has been calculated incorrectly, this is set out in a notice.
No specific documents need to be submitted with the tax declaration.
No fees or charges are payable.
The tax declaration cannot be submitted via FinanzOnline.
There is no expert information available.
- Vehicle Tax Declaration – Kr1German text
- Explaining the Vehicle Tax Declaration – Kr2German text
- Vehicle Taxation Act – Disclosure – Kr20German text
responsible for content: Federal Ministry of Finance