Standard fuel consumption tax ( NoVA)
The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable a.o. upon the purchase or first registration of passenger cars (class M1) as well as motorcycles and quad bikes (class L cubic capacity above 125 cm³). Light commercial (class N1) vehicles are not subject to the NoVA until 30 June 2021. They will be subject to taxation from 1 July 2021.
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 applicants must calculate the amount payable on their application themselves. The tax must be paid no later than the due date.
Car dealers, commercial rental companies or private individuals (registration holders) who can provide evidence that a vehicle on which the NoVA has been paid has been transported or delivered abroad may claim a pro rata refund of the NoVA from the tax officeGerman text within five years. In order to obtain a refund, the vehicle must be blocked in the approval database at the time of application and no longer be registered for use on the road in Austria.
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 – NOVA2aGerman text
Responsible for the content: Federal Ministry of Finance