Everything you need to know about the standard consumption tax (NoVa)

WWhat is the NoVa tax?

The standard consumption tax (NoVA) is a one-time tax that is payable, among other things, on the purchase or first-time registration of passenger cars (class M1) in <a class="cc-exclude" href="https://www.caronsale.com/at/">Austria.</a>

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Assessment basis:

In cases of intra-Community acquisition (acquisition of new vehicles or used vehicles by entrepreneurs), the NoVA is calculated on the basis of the consideration (purchase price). The assessment basis for the NoVA is therefore the purchase price of the vehicle including optional equipment (e.g. airbag, air conditioning, navigation system, parking aid, etc.) and accessories supplied (e.g. car radio). VAT is not part of the assessment basis for calculating the NoVA, § 5 Para. 2 S. 1 NoVAG 1991.

Tax rate to be applied:

• The NoVA is to be calculated on the basis of the legal situation in force at the time the offense was committed
• If the vehicle is a motor vehicle from another EU Member State and was already registered in the other Member State, the NoVa is to be calculated on the basis of the legal situation that would have applied at the time of initial registration in Austria
• If there is a deduction amount and/or a bonus/penalty (e.g. for the level of CO2 emissions), this must be taken into account when calculating the performance of the vehicle
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As an Austrian dealer, what do I have to look out for when importing a vehicle?

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Vehicle purchase from member states of the European Union

When purchasing a vehicle from an EU member state, a basic distinction must be made between new vehicles and used vehicles:

• If a new vehicle is purchased and imported into Austria, this constitutes an intra-Community acquisition, § 1 Z 2 NoVAG 1991. In addition, in these cases VAT of 20 percent must be paid in Austria in any case
• If a used vehicle is purchased and imported into Austria, this only constitutes an intra-Community acquisition if both Seller and the purchaser are entrepreneurs. The transportation or dispatch of the motor vehicle to Austria can be carried out either by Seller or by the purchaser

Export of a motor vehicle from Austria

• Dealers of vehicles who demonstrably transport or deliver a vehicle subject to the NOVA abroad can apply to the competent tax office for a pro rata refund of the NOVA within five years, § 12a para. 1 NoVAG 1991, provided that, among other things, the vehicle is blocked in the approval database at the time of the application and that it is no longer registered for circulation in Austria

When is the tax due?

• The declaration must be submitted no later than the 15th day (due date) of the second month following the calendar month in which the tax liability arose. The amount to be paid must be calculated in the declaration itself. The tax must be paid by the due date at the latest