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Different permit and tax regulations for registering cars apply in Austria than in other European countries. The Normverbrauchsabgabe – NoVA (standard fuel consumption tax) must be paid once when first registering a car in Austria. It is important to note that this tax also has to be paid when a car is relocated from abroad. The tax is levied depending on the level of CO₂ emissions, and calculated as a percentage of the net vehicle value.
When purchasing a new vehicle, the NoVA is paid to the seller (e.g. car dealership). In turn, the dealership is required to pay the tax to the respective tax office in the country.
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