Motor vehicle tax declaration

General information

The following vehicles registered in an Austrian registration process are subject to motor 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 registration (→ oesterreich.gv.at) 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.

Enterprises affected

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 motor vehicle tax and not engine-related insurance tax.

Requirements

See content description

Deadlines

The taxable party must notify the tax office(→ BMF)^{German 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.

Competent authority

• ​​​​​​For motor vehicles registered in an Austrian registration process, the Tax Authority Austria or the Tax Authority for Large Traders is responsible for collecting the tax.
• In the case of unlawful use of a vehicle, the Tax Authority Austria is responsible.

The Customs Authority Austria is responsible for cross-border traffic with motor vehicles not registered in Austria.

Procedure

The tax office (→ BMF)^{German 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 motor vehicle tax are not necessary.

The motor 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 motor vehicle tax has been calculated incorrectly, this is set out in a notice.

Required documents

No specific documents need to be submitted with the tax declaration.

Costs and fees

No fees or charges are payable.

Further information

The tax declaration cannot be submitted via FinanzOnline.

Legal bases

• Section 6 of the Kraftfahrzeugsteuergesetz 1992
• Section 36 of the Kraftfahrgesetz 1967

Expert information

There is no expert information available.

Link to form

• Motor Vehicle Tax Declaration – Kr1^{German text}
• Explaining the Motor Vehicle Tax Declaration – Kr2^{German text}
• Motor Vehicle Taxation Act – Disclosure – Kr20^{German text}