Standardised consumption tax (NoVA)

The standardised consumption tax (NoVA) is a one-off tax in Austria that is payable a.o. upon the delivery or first registration (→ oesterreich.gv.at) (import, move) of motorcycles and quad bikes (class L cubic capacity above 125 cm³), passenger cars (class M1) as well as other vehicles for passenger transport with 4 to 9 seats and a maximum permissible gross weight of 3.5 tons (in particular class N1).

NoVA liability

Purchase of a new motor vehicle in Austria

When purchasing a new motor 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. This does not apply to acquisitions of motor vehicles in the country and to intra-EU acquisitions by authorised vehicle dealers for the purpose of onward delivery.

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.

The "NoVA 1" form must be used for the payment of the NoVA by vehicle dealers (see also the explanations on the NoVA 1 – NoVA 1a form).

Own import

In the case of own import (→ oesterreich.gv.at)^{German text} of a new or used motor vehicle for first registration in Austria, the NoVA is also payable by private individuals, who must calculate the amount due and send it to the tax office themselves. In the case of own import, the registration of a motor vehicle in Austria is only possible after the NoVA has been paid. 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 – NOVA2a form).

The tax is also payable on gifts, inheritances and transfers of personal property.

Alternatively, in the case of self-import, the NoVA can be calculated by the general importer – acting as the parties’ representative – and remitted to the tax office when the motor vehicle is registered in the licensing database. In such cases, the general importer (parties’ representative) can directly approve the motor vehicle for registration.

Car leasing

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 motor vehicle, not the registered office or the permanent establishment of the lessor, that determines whether or not the tax is payable.

In the context of an EU/EEA cross-border lease, starting 1 July 2026, the NoVA may be reduced on a flat-rate basis at the time of registration to the amount that would apply for the period of temporary use within the country.

Further links

Reduction of the NoVA in Cross-Border Transfer Transactions Within the EU/EEA (→ BMF)^{German text}

Delivery/own consumption/change in preferential use

In addition to the delivery of a motor vehicle exempt from NoVA (demonstration motor vehicle, rental car, cab, etc.), the obligation to pay NoVA also arises in the event of own consumption or a change in the preferential use of a previously exempt motor vehicle (e.g. the withdrawal of a cab vehicle from business assets).

Amount of the NoVA

In principle, the NoVA is to be calculated on the basis of the legal situation in force at the time of completion (e.g. time of delivery or registration). As a rule, the NoVA is calculated as a percentage of the vehicle value (net – excl. VAT and NoVA) depending on the CO₂ emissions. If a certain CO₂ limit is exceeded, a CO₂ penalty is also due. For passenger cars, station wagons, motor homes and light commercial vehicles, a fixed amount is then deducted from the calculated tax.

The situation is different for used vehicles from EU or EEA member states. For these, the NoVA is to be calculated on the basis of the legal situation in force at the time of initial registration.

Further links

Information on the calculation of the NoVA tax rate and the legal situation according to which it is to be determined (→ BMF)^{German text}

Exemptions

Certain motor vehicles (e.g. electric vehicles, motor vehicles for people with disabilities, demonstration vehicles, etc.) are exempt from NoVA (direct exemption). In addition, the NoVA for certain motor vehicles (e.g. escort vehicles for special transports, driving school vehicles, rental, cab and guest cars, etc.) can be claimed by way of reimbursement if the predominant use (more than 80 percent) of the motor vehicle for the privileged purpose is proven.

More information on the standard fuel consumption tax for traders can be found here:

• Taxable items
• Exemptions
• Domestic vehicle delivery
• Vehicle import
• Other cases

Further links

• Registration blocks / checking if a vehicle has been blocked by the tax office (→ oesterreich.gv.at)^{German Text}
• Standard fuel consumption tax (NoVA) (→ BMF) ^{German text}
• NoVA calculator (→ BMF)^{German text}
• Refund of the standard fuel consumption tax (→ BMF)^{German text}
• Self-assessment of NoVA and VAT by party representatives (→ BMF)^{German text}
• Reduction of NoVA for cross-border transfers within the EU/EEA (→ BMF)^{German text}

Forms

• Reimbursement of the standard consumption tax (for entrepreneurs) – Registration or application – NoVA1^{German text}
• Reimbursement of the standard consumption tax (for entrepreneurs) – Explanatory notes to form NoVA1 – NoVA1a^{German text}
• Standard fuel consumption tax / acquisition of new vehicles (one-off vehicle tax) – Declaration – NoVA2^{German text}
• Standard fuel consumption tax / acquisition of new vehicles (one-off vehicle tax) – Explanatory notes to form NoVA2 – NoVA2a^{German text}