Austria
NoVA Exemption for Zero-Emission Vehicles in Austria
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In Austria, operations concerning motor vehicles with a carbon dioxide emission value of zero because of their drive are exempt from the NoVA. This page also covers the vehicle class and the exclusion of hybrid vehicles.
Indicative result; the authority makes the final decision.
On this page
This page explains when the exemption from Austria's NoVA applies and what it does not cover, using statements taken from the official legal text and from the finance ministry's page.
- Emissions baseline
- Transactions involving motor vehicles with a carbon dioxide emission value of zero because of their drive, notably electric or hydrogen, are exempt from the NoVA under the NoVA Act.
- Included category
- Passenger and combination cars belonging to vehicle class M1 represent motor vehicles in the sense of the NoVA Act.
- Hybrid vehicles
- Hybrid motor vehicles propelled both electrically and by another fuel source, specifically a combustion engine, are not exempt.
- Accounting point
- The exemption is not granted as a refund; instead, it is taken into account at the time of delivery.
The rule in plain terms
Under the provisions of the NoVA Act, operations concerning motor vehicles that produce a carbon dioxide emission value of zero due to their specific propulsion system are exempt from the tax. This exemption applies in particular to drives powered by electric motors or hydrogen systems.
The rule is therefore tied to the drive and to a carbon dioxide emission value of zero, as the law states it.
The cars the Act speaks about
In the NoVA Act, passenger and combination cars of class M1 are motor vehicles in the sense of the Act, so they belong to the vehicles the Act speaks about.
This page says nothing about other vehicle classes.
Hybrid drives
Hybrid vehicles that are driven both electrically and by another fuel source, a combustion engine, are not exempt from the NoVA.
A vehicle that combines an electric drive with a combustion engine therefore lies outside the exemption described above.
What this page does not decide
The exemption is not granted as a refund and is taken into account at the time of delivery.
This page calculates no NoVA and checks no particular car; the programme's own pages hold the rest, starting with the Eligibility page. These statements come from retained captures of the official legal text and of the finance ministry page, not from a live retrieval.