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NOVA, Customs & Taxes

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Have you found your dream car cheaper abroad?
Words like customs, NOVA and taxes put most people off importing cars.


We want to take away your fear of buying abroad with this guide. Here we give you all the information you need to know to import your used car to Austria (with examples).

1. procedure for car import from an EU country

Vehicle documents required from the seller abroad

When buying a car in another EU country, make sure that the following documents are available for the vehicle: (example German car)

  • Purchase agreement (with purchase price)




  • EC Certificate of Conformity (COC document)




  • The latest technical report (main inspection)

  • Registration certificate part 1




  • Registration certificate part 2 (vehicle registration document)




Difference between private purchase & dealer purchase

In principle, you must distinguish between a private purchase and a dealer purchase at the Car Import Austria differentiate.

In the case of a private purchase, the seller may not be able to COC paper has more. You or the seller must apply for a new one from the manufacturer of the vehicle. A COC document is a confirmation that the car complied with European requirements at the time of first registration. This confirmation is required for re-registration and import into another EU country. The cost of a COC document is approx. 80-180€.

Another disadvantage of a private purchase is that the Assessment basis for NOVA higher is the same as the actual purchase price of the car. This means that if you buy a car for €5,000 from a private individual abroad, it is not worth €5,000 to the tax office. You are using the Austrian market value → Eurotax. This is usually higher than the actual purchase price of the vehicle. This means that you pay a higher standard fuel consumption.

Example

Let's assume the NOVA percentage is 6%. Here it makes a big difference whether you 6% from 5000€ (purchase price) or 6% from 6500€ (determined market value) to the tax office.

We therefore recommend that you Restrict car search to dealers.

In the case of a dealer purchase, the tax office Net price of the vehicle here.
Example:
A used car from a dealer in Germany costs €6000. At the time of purchase, the VAT for used cars in Germany is 19%.
6000€ gross - 19% = 4860€ net. Meanwhile the VAT is 16%, but in this example we calculate with the 19%.
You calculate the NOVA for your own import from the 4860€ and not from the 6000€.
It is also more likely that the retailer can provide all documents (including the COC paper) of the car in contrast to a private seller.

Entry in the approval database (TÜV)

Once you have obtained the car's papers, the next step is to obtain a Appointment with TÜV to be agreed.
You must register the vehicle with the foreign EU papers in the register in the Austrian authorization database. The fee for the registration and the Creation of an Austrian type certificate costs around 120€-150€ depending on the federal state.

Info Box

Clarify with the TÜV whether you have to present the vehicle. In most cases, it is sufficient to visit them with the car documents. The vehicle does not have to be imported, just purchased.

Standard consumption tax NOVA

The standard consumption tax is a Ecologically driven surcharge on the purchase price of the vehicle by the tax office. You must pay this tax when importing a vehicle to Austria or when buying a new car in Austria.

For this there is the NOVA2 form on the Ministry's website, which you must complete and submit to the tax office. We will show you further down in the article, how you can calculate the standard consumption tax in advanceto avoid any surprises.

NOVA form which must be filled in after the car import.
Example NOVA2 form

You must pay the NOVA for the following vehicles NOT settle:

Vehicles for persons with reduced mobility
Various emergency vehicles (police, fire department, etc.)
Trailers and caravans
Electric vehicles
Classic cars (cars older than 30 years and on the list of the Federal Ministry).

However, there are several aspects to consider when importing classic cars. Not every 30-year-old car is a classic car. More details and how you can import a classic car to Austria can be found in the article: Classic Car Import Austria.

Registration & collection

A tip: Ask your salesperson if they can give you the can send documents from the car (after he has received the money). You can then register the vehicle and go to pick it up with your license plates.
To register the vehicle, you must first make the entry in the permit database and pay the NOVA.
But that is also possible, without having picked up the car. The vehicle documents are usually sufficient here.

Info Box

ATTENTION: Austrian license plates are larger (or higher) than most other license plates in the EU.

Austrian license plate dimensions (height = 120mm)
Height of Austrian license plates = 120mm
German license plate dimensions (height = 110mm)
Height of German license plates = 110mm

This means that the Austrian license plates do not fit into the license plate holder of e.g. German vehicles.
We recommend that you buy a license plate holder for Austrian license plates before you pick up your car.

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Simple assembly the clips to the bumper
Changing number plates is simpler as with conventional frame mounts.
Robust and keep the license plates reliable
Same price like normal license plate holders
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2. NOVA calculation for car import

The NOVA has changed considerably over the years. It is important to know which legal situation applies to the vehicle you have purchased. To do this, look at the Year of construction of the vehicle (or first registration).

The deduction item

The deduction item (which you deduct from the calculated NOVA) was between €300 and €400 for diesel and petrol cars. That's all history and as of 01.07.2021 the following deductions apply: (as of December 2021)

The younger the vehicle, the more credit you will receive:

Car 1 year old = 350€
2 years old = 300€
3 years old = 250€
4 years old = 200€
5 years old = 150€
6 years old = 100€
7 years and older = 50€

NOVA for cars first registered in the EU 1991 until 01.03.2014

NOVA formula 1991 - 2014: average consumption - 3 for petrol and -2 for diesel times 2%= NOVA percentage max 19.2%
Formula for calculating the NOVA percentage for cars with EZ from 1991 to 2014
Formula: Assessment basis times NOVA percentage equals the amount you have to pay to the tax office.

Formula for calculating the amount to be paid (NOVA amount) to the tax office

Assessment basis = net purchase price at dealer or Eurotax for private purchase (see example in Difference between private purchase & dealer purchase)

If your vehicle built in 2008 or later exceeds a certain CO2 limit, then CO2 bonus malus payments are due. As an example: For a car built in 2018 that has CO2 emissions of over 180g/km, you have to pay €25 for every gram over 180g. In the following table you can find out which category you fall into.

CO2 malus according to year of construction:

First registration in EUg/km (grams per kilometer)€/g (Euro per gram)
07/2008 – 12/2009>18025€
01/2010 – 02/2011>16025€
03/2011 – 12/2012>160
>180
>220
25€
50€
75€
01/2013 – 02/2014>150
>170
>210
25€
50€
75€
Table on the CO2 bonus malus

This table only applies to new vehicles. For used cars, you must have a simple Set up ratio calculation.
You take the price of your used car and compare it with the new price of the vehicle.
You now subtract the percentage (by which your used car is cheaper) from the Values in the "€/g" column omitted.

Example for used cars

Used car price = 20.000€
New car price = 40.000€

Your used car is 50% cheaper. You deduct this 50% from the malus amount. This means that for your 2010 car you only pay 50% of 25€ for every gram over 160g/km Co2. So 12,50€

NOVA for cars with first registration in the EU 01.03.2014 to 31.12.2019

For cars built from 03/2014 to 12/2019, the calculation is a lot more complicated. easier.

NOVA formula 2014-2019: (CO2 emissions [g/km] - 90) divided by 5 = NOVA percentage (max.32%)
Formula for calculating the NOVA percentage for cars with EZ from 2014 to 2019
Formula 2014 to 2019: (assessment basis times percentage) - deduction items equals the costs to be paid.

Formula for calculating the amount to be paid (NOVA amount) to the tax office (with deduction items)

The deduction item can be found in the list above. The younger the car, the more credit.

CO2 Bonus-Malus

For all vehicles that emit more than 250g/km of CO2, you pay an extra €20 for every gram over 250g.

NOVA for cars with first registration in the EU 01.01.2020 to 31.12.2020

Info Box

ATTENTION: From 2018, CO2 emissions will be measured exclusively using the WLTP procedure and no longer using the NEDC. The WLTP measured values are generally higher than the NEDC. As the NOVA for vehicles built up to 2019 was still calculated on the basis of NEDC values, you will still find both values in the vehicle registration document or type certificate as well as in the COC paper.

The formula was adapted to WLTP values from the 2020 legal situation.
This means that for vehicles built in 2020 or later, only WLTP values are relevant for the calculation and car import.

For cars built in 2020, you use the same formula as for cars from 2014 to 2019. The figures are different and the CO2 emissions are according to WLTP procedure measured.

NOVA formula 2020: (CO2 emissions [g/km] - 115) divided by 5 = NOVA percentage (max. 32%)
Formula for calculating the NOVA percentage for cars with EZ in 2020
Formula 2020: (assessment basis times percentage) - deduction items equals the costs to be paid.

Formula for calculating the amount to be paid (NOVA amount) to the tax office (with deduction items)

The deduction item can be found in the list above. The younger the car, the more credit.

CO2 Bonus-Malus

For all vehicles that emit more than 275g/km of CO2, you pay exactly €40 for every gram over 275g.

NOVA for cars with first registration in the EU 01.01.2021 to 30.06.2021

For cars built in 2021 (up to June), use the same formula as before. In addition, now also Category N1 vehicles (goods vehicles up to 3.5 - 12 tons) taxed with the NOVA.

NOVA formula 01-06.2021: (CO2 emissions [g/km] - 112) divided by 5 = NOVA percentage (max. 32%)
Formula for calculating the NOVA percentage rate for cars with EZ from January 2021 to the end of June
Formula 2020: (assessment basis times percentage) - deduction items equals the costs to be paid.

Formula for calculating the amount to be paid (NOVA amount) to the tax office (with deduction items)

The deduction item can be found in the chapter "Deduction items"

CO2 Bonus-Malus

For all vehicles that emit more than 275g/km of CO2, you pay an extra €40 for every gram over 200g.

NOVA for cars with first registration in the EU 01.07.2021 to 31.12.2021

For cars built in 2021 (from July), the formula remains the same in principle. Only the Maximum possible percentage has been increased and the bonus-malus limit has been lowered.

NOVA formula 07-12.2021: (CO2 emissions [g/km] - 112) divided by 5 = NOVA percentage (max. 50%)
Formula for calculating the NOVA percentage for cars with EZ from July 2021 to December 2021
Formula 2020: (assessment basis times percentage) - deduction items equals the costs to be paid.

Formula for calculating the amount to be paid (NOVA amount) to the tax office (with deduction items)

The deduction item is taken from the list "Deduction items"

CO2 Bonus-Malus

For all vehicles that emit more than 200g/km of CO2, you pay an additional €50 for every gram over 200g.

NOVA for cars with first registration from 2022 to 2025

For future construction years (2022-2025), the calculation formula was set in 2021. In principle, it is always the same. From year to year changed the values so that the NOVA becomes more and more expensive. With this, Austria wants to accelerate its path to CO2-neutral mobility. However, a lot can still change (as usual) between now and 2025.

NOVA formula 2022: (CO2 emissions [g/km] - 107) divided by 5 = NOVA percentage (max. 60%);NOVA formula 2023:(CO2 emissions [g/km] - 102) divided by 5 = NOVA percentage (max. 70%)NOVA formula 2024:(CO2 emissions [g/km] - 97) divided by 5 = NOVA percentage (max. 80%)NOVA formula 2025:(CO2 emissions [g/km] - 94) divided by 5 = NOVA percentage (max. 80%)+ bonus malus invoices
Formula for calculating the NOVA percentage for cars with EZ from 2022 to 2025
Formula 2020: (assessment basis multiplied by percentage) - deduction items equals the costs to be paid.calculation NOVA for car import

Formula for calculating the amount to be paid (NOVA amount) to the tax office (with deduction items)

The deduction item is taken from the list above "Deduction items"

The Eurotax value

The Private purchase the Eurotax value is relevant and not the purchase price itself. The Eurotax represents the actual value of the car. Regardless of how much you paid for your vehicle when you bought it privately. Special experts and appraisers estimate this value. The Eurotax is used as the basis for calculating the NOVA for private purchases. The Eurotax value is not important when buying from a dealer.

To pay the standard consumption tax on private purchases to be able to calculate as accurately as possible without an expertthe website wirkaufendeinauto.com is a good option. This site estimates the value of your car on a market basis.
We recommend that you focus on the wirkaufendeinauto.com* provides approx.5-10% to be added as a safety buffer. Although this is not the final Eurotax value, it is a very good estimate. Another Alternative would be the Valuers from AutoScout24which, however, is based on figures from the company's own car exchange.

NOVA calculator

If the manual calculation is too time-consuming for you, we recommend the novarechner.at. There are many calculators on the web, but it seems to us that to be the most sensible and up-to-date.
This calculator takes into account the legal situation at the time of construction and provides reliable and correct results. We but still recommend that you recalculate the result manuallyto be on the safe side.

3. procedure for car imports from third countries

Own imports from third countries are more effort and costs involved. It's worth calculating all the costs in advance. Then check whether the Buying outside the EU is still profitable.
This is usually not the case.

Vehicle documents required from the seller (third country)

Purchase contract (certified proof of value)
T1 dispatch bill (enables transportation through EU countries to the destination)
Import declaration (form for declaring the customs procedure in Austria)
If available: EC Certificate of Conformity (COC document)
Export declaration, if applicable (for the refund of VAT in the third country)

Customs & import tax

In addition to NOVA, own imports from third countries are also subject to Customs & import fees to.

The Customs duty is 10% of the purchase price of the vehicle. All costs incurred for delivery to the EU's external border are included here.

The Import tax is 20% of the purchase price of the vehicle. Here you must add customs duty (10%) to the delivery costs.

This means that if the Car 5400€ incl. delivery value, then the Customs duty approx. 540€
The import tax is then (5400€ + 540€) x 20% = approx. 1188€.
That would then be €1188 + €540 = 1728€ total that you have to pay for the import alone. Here are NOVA, entry in the approval database and registration not included.

Let the Confirm export declaration at the third country border. You may be able to use this (with the interaction of the dealer) to Refund value added tax leave. But you don't have any more savings potential.

As you can see, behind the Car import from third countries high costswhich are not profitable in most cases.

Info Box

Duty-free imports from Switzerland or Norway are exempt from customs duties.

NOVA for cars from third countries

The Calculation is the same as for own imports from an EU country.
The only difference is that you can use the Registering a vehicle from a third country in the EU for the first time want. This puts you in the legal position according to the Import date and not the year of manufacture of the car.
The basis of assessment is the Eurotax valueunless you had the value of the vehicle certified in the third country when you bought it. If this is the case, then the purchase price will be Assessment basis taken.

Example: Car import from EU country

Max from Salzburg has a used BMW F30 320xd in Munich at a dealer found. He has decided to use the Car for sale for €19,990 and import it to Austria. After the purchase, he asks the dealer to send him all the vehicle documents by post. This would save Max another trip to Germany. The dealer complies with the request and sends all the documents by post. In the meantime, Max has made an appointment with the TÜV for registration in the approval database.

In the meantime, he calculates the NOVA:

His car has 112g/km CO2 emissions and was built in 2015.
This means that the BMW falls into the legal situation from 2014 to 2019. The VAT in Germany is 19% for used cars (now only 16%, but we still expect the 19%).
The assessment basis for NOVA is €19,900 gross / 1.19 = €16,798 net

(112g/km - 90) / 5 = 4.4 %. The tax office rounds this value.
The NOVA therefore accounts for 4% of the assessment basis.

16,798€ x 4% = 671.93 €.

In this case, a deduction item (as of December 2021) applies to this car year of construction
(age 6 years) of -100€.

Bonus malus payments do not apply in this case as the car has less than 250g/km CO2 emissions.

The standard consumption tax thus amounts to €571.93.

In the meantime, the TÜV has completed the entry in the approval database and Max has an Austrian type certificate. Now he pays the standard consumption tax at the tax office (form NOVA2) and he can register the BMW.

Since Max wants to save on transfer license plates, he registers the car and picks it up with its license plates. Of course, he has also packed an Austrian license plate holder.

Total costs for car import in this example:

Purchase price car19.900€
Entry
Approval database (TÜV)
approx. 130€
NOVA [%]572€
Admission & registration approx. 180€
Fuel70€
Sum:20.942€

Table total costs for own import from EU country (example)

Example: Car import from third countries

Max has a VW Passat B7 model year 2015, purchased in a third country for €15,000 net. He would like to import the car to Austria. He gets the T1 form at the external EU border and then completes the import declaration online.
He has had the export declaration confirmed at the third country border and receives the VAT back from the dealer.

Transportation to Austria costs around €600.
At the Austrian border, he pays the customs duty (10% of the value) and obtains a customs confirmation.
The customs fee is €1,560

At the TÜV appointment, he presents the car and has it entered in the approval database. The costs for the COC paper are also added.

For the registration and the COC paper there are expenses of approx. 230€

The next step is to pay the import tax and NOVA.
The import tax is 20% of the value of the car with the delivery costs and the customs amount.
15.000€ + 600€+ 1.560€ = 17.160€

17160€ x 20% = 3432€ import tax.

Max was unable to have the price of the car certified. As a result, the basis of assessment is the Eurotax value, which for this example is €17,500.
Max imports the car in 2021, so the vehicle will be registered in the EU for the first time in 2021 and will be taxed according to the legal situation in 2021.
That means:

CO2 emissions according to WLTP are 179g/km
(179g/km-112)/5 = 13% NOVA

17,500€ x 13% = 2,275€ - 100€ deduction for 6 year old vehicles = 2,175€

Max can now register the vehicle.

Total costs for car import in this example:

Purchase price car15.000€
Deliveryapprox. 600€
Customs1560€
Import fee3.432€
Registration + COC paper230€
NOVA [%]2.175€
Admission & registrationca.180€
Sum:23.177€

Table of total costs for own imports from third countries (example)



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