Standard consumption tax

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The standard consumption tax (NoVA) is basically a kind of surcharge on top of the 20% sales tax for motor vehicles. This is intended to compensate for the increased sales tax of 32% or 30% previously applicable in Austria (the so-called luxury tax) that was incurred when buying new vehicles. On the other hand, it was intended to create a bonus in favor of fuel-efficient vehicles.

The legal basis of the standard consumption tax (NoVA) is the Standard Consumption Tax Act 1991.

Affected vehicles

The NoVA is to be paid by the buyer when buying a car, station wagon or motorcycle in Austria for the first time. This not only includes new vehicles, but also used vehicles when they are sold for the first time in Austria. When the vehicle concerned is first registered, either a confirmation from the dealer or the tax office about the proper payment or removal of the NoVA is to be presented.

Tax evaders who work or live in Austria and have registered their vehicle abroad in order to save the deduction of the NoVA have been increasingly convicted since 2013 through the control of vehicles with foreign license plates.

Exemptions from tax liability

Excluded from the NoVA are “exclusively electrically” powered vehicles (electric-combustion hybrids, however, are subject to NoVA) and small motorcycles (four-wheeled vehicles of class L 2 with moped approval).

In addition, the following are exempt from the NoVA:

  • Vehicles that are exported from Austria (also exports to the rest of the EU community area),
  • Demonstration vehicles,
  • Driving school vehicles,
  • Rental, taxi and guest cars,
  • Short-term rental vehicles,
  • Vehicles used for patient transport and rescue services,
  • Hearse,
  • Fire service vehicles,
  • Escort vehicles for special transports and
  • Motor vehicles for diplomatic representatives of foreign representation authorities.

The exemption takes the form of remuneration. The preferred purpose must be proven.

NoVA remuneration for private individuals

If a vehicle cannot be licensed for use in Austria for legal or factual reasons (e.g. because it is a racing vehicle that cannot be licensed) and NoVA has already been charged for this vehicle by an Austrian dealer or leasing company, then NoVA will be charged remunerated on request. The same applies if a vehicle that could in itself be registered for domestic traffic is not registered within five years.

Since January 1, 2016, private individuals have also been paid the NoVA. When selling the vehicle outside of Austria, an application must be made using the NoVA1 form.

NoVA for cars and station wagons valid since January 1, 2020

The calculation is based on the CO 2 emission value in grams of CO 2 / km according to the WLTP (Worldwide Harmonized Light Vehicles Test Procedure) minus 115 grams. Divide this value by five. The rounded result is the tax rate that is used to calculate the NoVA. The maximum tax rate is 32%. If a vehicle has CO 2 emissions higher than 275 g / km, the tax for CO 2 emissions exceeding the limit of 275 g / km is increased by 40 euros per gram of CO 2 / km. The tax amount must be reduced by a deduction of 350 euros. In summary, the following formula is to be used to determine the tax rate:

(CO 2 emission value in grams per kilometer minus 115 grams) divided by five (plus 40 euros per gram of CO 2 over 275g / km) minus 350.

NoVA level for cars and station wagons valid until February 28, 2014 and for imports of used vehicles

The NoVA is calculated as a percentage of the net price based on consumption, including the value of the accessories supplied. The calculation is based on the consumption in liters of fuel per 100 km drive and is somewhat complex:

According to the MVEG consumption in accordance with Directive 93/116 EEC

  • for gasoline-powered vehicles and vehicles with engines using other types of fuel

Percentage = (( MVEG consumption / (l / 100 km)) - 3) × 2

Calculation example: For a vehicle with a consumption of 6 liters of petrol per 100 km, the tax rate is calculated at ((6 - 3) x 2 =) 6% NoVA.

  • in diesel-powered vehicles

Percentage = (( MVEG consumption / (l / 100 km)) - 2) × 2

A vehicle with a consumption of 5 liters of diesel per 100 km results in the tax rate ((5 - 2) x 2 =) 6% NoVA.

Conversion formula for MVEG consumption if only the ECE consumption is available

  • for gasoline-powered vehicles:

MVEG consumption = (("ECE - value for 90 km / h" + "ECE - value for city") / 2) × 1.10

  • in diesel-powered vehicles

MVEG consumption = (("ECE - value for 90 km / h" + "ECE - value for city") / 2) × 1.125

  • if neither of these values ​​is available

For vehicles for which neither the MVEG consumption nor a consumption according to ECE is available, the tax rate with one fifth of the engine power is to be assumed.

Surcharge or discount for diesel-powered vehicles

From July 1, 2005 to June 30, 2008 there was an increase in the NoVA for vehicles with diesel engines.

Surcharge or deduction after CO 2 emissions

Since July 1, 2008, the amount of the NoVA according to the Greening Act 2007 has been supplemented as follows according to a bonus-malus rule ¹ (ÖkoG 2007):

In vehicles

  • with CO 2 emissions of less than 120 g / km, the NoVA is reduced by a maximum of 300 euros.
  • between 120 g / km and 180 g / km (from January 1, 2009 between 120 g / km and 160 g / km) it remains unchanged.
  • over 180 g / km (from 1 January 2010 over 160 g / km) it increases by 25 euros per gram of CO 2 .

between March 1, 2011 and December 31, 2012 applies to vehicles:

  • over 180 g / km CO 2 increases by a further 25 euros.
  • over 220 g / km CO 2 it increases by a further 25 euros.

NoVA amount for motorcycles

In the case of motorcycles, the NoVA is based on the engine displacement.

The formula is:

Percentage = ("Cubic capacity in cm³" - 100) × 0.02

Maximum rate, rounding rule

The maximum value of the percentage is in any case 32%. The results of the calculation of the percentage are to be rounded commercially.

Special regulation for EU imports with EU approval before July 1, 2008

The case law of the highest courts and the ECJ has an impact on the surcharges for the NoVA for vehicles that were already registered in an EU country before July 1, 2008. Accordingly, the legal version of the text that was valid in Austria on the date of first registration in the EU must be applied to vehicles that were already registered in the EU. If a vehicle was first registered in the EU before July 1, 2008, no CO 2 bonus / malus is due in Austria , as this was only valid from July 1, 2008 in Austria.

In these cases, only the NoVA applies, but no CO 2 bonus or penalty.

Special regulation for EU imports with EU approval from July 1, 2008

NoVA and bonus / malus apply to vehicles that were registered in the EU from July 1, 2008. The levy is based on the first registration date in the EU as this is decisive for the application of the legal version. For example, a vehicle with first registration on December 1, 2012 that is imported today is taxable under the NoVA law that was valid in Austria on December 1, 2012:

  • Until June 30, 2008, the importer does not pay a CO 2 penalty (but there are also no bonuses)

So he only pays the NoVA.

  • between 1 July 2008 and 31 December 2009

a penalty is also due with the following limit values:

<120g → Bonus 300 euros
> 120-180g → no malus
> 180g → 25 euros per gram bonus

for petrol <60mg NOx → 200 euros
bonus for diesel <80mg NOx and particles <0.005g → 200 euros
if diesel particles> 0.005g → Malus 300 euros
alternative drive → Bonus 500 euros

  • between January 1, 2010 and February 28, 2011

<120g → Bonus 300 euros
> 120-160g → no malus
> 160g → 25 euros per gram bonus

for gasoline <60mg NOx → 200 euros
bonus for diesel <80mg NOx and particles <0.005g → 200 euros
If diesel particles> 0.005g → Malus 300 euros
alternative drive → Bonus 500 euros

  • between 1 March 2011 - 31 December 2012

<120g → bonus 300 euros
> 120-160g → no malus
> 160g - 180 → 25 euros per gram
> 180g - 220 → 50 euros per gram
> 220 → 75 euros per gram

bonuses for petrol <60mg NOx → 200 euros
bonuses for diesel <80mg NOx and particles <0.005g → 200 euros
If diesel particles> 0.005g → penalty 300 euros
alternative drive → bonus 500 euros

  • from January 1, 2013:

<120g → Bonus 300 euros
> 120-150g → no penalty
> 150g - 170 → 25 euros per gram
> 170g - 210 → 50 euros per gram
> 210g → 75 euros per gram

bonuses for petrol <60mg NOx → 200 euros
bonuses for diesel <80mg NOx and particles <0.005g → 200 euros
If diesel particles> 0.005g → penalty 300 euros
alternative drive → bonus 500 euros

With regard to the bonus-malus part of the NoVA (according to § 6a NoVAG), the malus can be reduced proportionally, any bonus remains in full. This can significantly reduce your tax liability

Sample calculation:

  • Malus according to the calculation: EUR 1,800
  • Eurotax value at the time of purchase: EUR 15,000
  • New price at the time of first registration: EUR 40,000
  • Malus amount to be paid: 1,800 × 15,000 / 40,000 = EUR 675.

If there is no Eurotax value, an “eighth rule” applies: For each commenced year of registration abroad, one eighth of the calculated tax amount is deducted. At least one eighth remains as a tax liability, regardless of how old the vehicle is.

Special regulation for EU imports with EU approval before January 1, 1992

Vehicles that were registered in the EU before January 1, 1992 and are imported into Austria are not subject to NoVA, according to the BMF. The background to this is that the Standard Consumption Tax Act was first introduced with effect from January 1, 1992. Before this deadline, vehicles were taxed at the then higher VAT rate of 32% (the so-called luxury tax). The VAT difference of 12% (on the then valid 32%) will not be charged. Vehicles with EZ in the EU are therefore NoVA-free before January 1, 1992.

See also

Web links

Individual evidence

  1. ↑ Focus action against NoVa fraudsters , ORF.at of August 21, 2013.
  2. ↑ Note: Vehicles with internal combustion engines in connection with the transmission of electrical energy ( hybrid electric vehicles , plug-in hybrids and electric cars with a so-called range extender ) are, however, taxable according to both engine-related insurance tax and NoVA.
  3. ↑ NoVA reimbursement for car sales abroad also for private individuals! Retrieved March 29, 2016 .
  4. ↑ Greening Act 2007
  5. ↑ Standard search . Retrieved March 29, 2016 .
  6. ↑ Vehicles with EZ before 1992 NoVA-free !! Retrieved March 29, 2016 .