Insights
INTERNATIONAL TAX
New NoVA Regulations
For the temporary use of vehicles in Austria, the standard consumption tax (NoVA) has been reduced. There are also relief measures for vehicle dealers when purchasing vehicles that were previously exempt from NoVA.
Furthermore, for the private import of vehicles by entrepreneurs or private individuals, the calculation and payment of NoVA as well as the lifting of the block in the approval database by the vehicle manufacturer/general importer has been made possible.
Previously, NoVA was payable when a vehicle that was originally exempt from NoVA was delivered to an entrepreneur for commercial resale. This also applied when the vehicle had previously been used under a NoVA‑favourable scheme, e.g. as a taxi or demonstrator vehicle, because the delivery to the dealer entailed the end of the favourable use. Since 1 January 2026 the delivery of a previously NoVA‑exempt vehicle to an entrepreneur who wishes to resell the vehicle is no longer subject to NoVA. The condition is that the invoice explicitly states that the vehicle is a previously NoVA‑exempt vehicle. A subsequent delivery of this vehicle to a private person, however, remains subject to NoVA.
Time‑limited refund of NoVA in the case of vehicle export
From 1 July 2026 a new regulation for the refund of NoVA on the delivery or transport of vehicles abroad applies. Previously, NoVA could be reclaimed proportionally. In the future, the refund will be time‑limited. It will only be possible for vehicles that have been used temporarily in Austria and then exported abroad. Temporary use is deemed to have occurred when the vehicle, from its first registration, has had an uninterrupted registration for road use in Austria for a period of no more than 48 months.
In addition, the method for determining the vehicle’s value at the end of the registration period is now defined more precisely – this value is capped at the purchase price excluding VAT and NoVA. If the vehicle is no longer road‑worthy due to its technical condition, the vehicle’s value is set at EUR 0. If the claimed refund exceeds EUR 5,000, the vehicle’s value at the end of the registration period must be substantiated by an expert report. As before, the NoVA refund is limited to the amount actually paid for the vehicle.
Reduction of NoVA for temporary use in Austria
If a vehicle is for no more than 48 months provided by one person (e.g. a lessor) to another person residing in Austria, originating from another EU or EEA state, first registered in Austria and used only temporarily, the NoVA payable is reduced in proportion to the duration of the temporary use in Austria. The exact amount of the reduction is derived from a month‑by‑month table. For example, the NoVA for a one‑month use is 2% of the total NoVA liability and for a 48‑month use 54%. The reduction of NoVA must be claimed at the time of the NoVA registration.
Previously, NoVA was payable when a vehicle that was originally exempt from NoVA was delivered to an entrepreneur for commercial resale. This also applied when the vehicle had previously been used under a NoVA‑favourable scheme, e.g. as a taxi or demonstrator vehicle, because the delivery to the dealer entailed the end of the favourable use. Since 1 January 2026 the delivery of a previously NoVA‑exempt vehicle to an entrepreneur who wishes to resell the vehicle is no longer subject to NoVA. The condition is that the invoice explicitly states that the vehicle is a previously NoVA‑exempt vehicle. A subsequent delivery of this vehicle to a private person, however, remains subject to NoVA.
Time‑limited refund of NoVA in the case of vehicle export
From 1 July 2026 a new regulation for the refund of NoVA on the delivery or transport of vehicles abroad applies. Previously, NoVA could be reclaimed proportionally. In the future, the refund will be time‑limited. It will only be possible for vehicles that have been used temporarily in Austria and then exported abroad. Temporary use is deemed to have occurred when the vehicle, from its first registration, has had an uninterrupted registration for road use in Austria for a period of no more than 48 months.
In addition, the method for determining the vehicle’s value at the end of the registration period is now defined more precisely – this value is capped at the purchase price excluding VAT and NoVA. If the vehicle is no longer road‑worthy due to its technical condition, the vehicle’s value is set at EUR 0. If the claimed refund exceeds EUR 5,000, the vehicle’s value at the end of the registration period must be substantiated by an expert report. As before, the NoVA refund is limited to the amount actually paid for the vehicle.
Reduction of NoVA for temporary use in Austria
If a vehicle is for no more than 48 months provided by one person (e.g. a lessor) to another person residing in Austria, originating from another EU or EEA state, first registered in Austria and used only temporarily, the NoVA payable is reduced in proportion to the duration of the temporary use in Austria. The exact amount of the reduction is derived from a month‑by‑month table. For example, the NoVA for a one‑month use is 2% of the total NoVA liability and for a 48‑month use 54%. The reduction of NoVA must be claimed at the time of the NoVA registration.