Austria: regulations about tax on fuel consumption

Regulations about fuel consumption tax. In Austria recently the tax authorities have launched a campaign aiming at detecting violations of rules regarding the tax on standard fuel consumption (NoVA). When first having registered his/her car in Austria, the owner has to pay the tax on standard fuel consumption amounting to 16% of the purchasing price at the most. The tax is paid to the car dealer who has to transfer it to the tax office.

Cars circulating with foreign licence numbers are considered cars used in Austria as long as the contrary is not proven. The use of a car in Austria equals the first registration. In case of doubt, cars with a foreign licence number driven in Austrian territory by persons with their headquarter/ residence in Austria are considered cars used in Austria. The user is the person having an advantage by driving the car and can be the owner or the lessee. If the user has his residence in Austria, he/she must prove that the location of the car is permanently abroad. If this prove cannot be given, the car can be used in Austria only for one month, otherwise the NoVA is due.


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