NoVA refund on export: selling Austrian cars abroad
How the NoVA refund on export works under § 12a NoVAG: the 48-month rule, the refund amount, proof of export and the effect on Austrian export prices.
· 7 min read
A NoVA refund is available when a car on which Austrian NoVA was paid is sold or moved abroad permanently, provided its Austrian registration fell within 48 months of first registration. The refund is the car's value at deregistration, usually the net export price, times the original NoVA rate. It is claimed within five years, with an expert valuation if it exceeds €5,000.
Why the NoVA refund matters to buyers and sellers
The refund lets Austrian dealers sell young cars abroad without the Austrian registration tax still built into the price. For a foreign buyer it is the reason why a young Austrian car can be offered at an "export price" well below its Austrian retail price.
Austrian asking prices carry NoVA, which shows when they are compared with Germany. According to listings tracked by MyCarDealer in October 2026, a 2019–2021 BMW X3 had a median asking price of €32,990 in Austria (32 listings) against €27,700 in Germany (173), and a 2019–2022 BMW X5 €52,900 (44) against €46,999 (130). The Tesla Model 3, which pays no NoVA, was €27,449 in Austria (69) and €28,000 in Germany (243). The refund is how part of that gap can be released when a car leaves the country.
When can NoVA be refunded on an exported car?
Under § 12a of the Austrian NoVA Act (NoVAG 1991), the refund applies when a car on which NoVA was paid is delivered abroad by sale or brought abroad by its owner, and all of these conditions are met, according to the Austrian Ministry of Finance:
- The car has actually left Austria, and this is proven.
- It has been deregistered in Austria, shown by the deregistration confirmation.
- It was used in Austria only temporarily: its Austrian registration lasted no more than 48 months from its first registration.
- It was still roadworthy and registrable when deregistered.
- For a refund above €5,000, the car's value at deregistration is proven by an expert report.
- No refund has already been granted for the same car.
- The application states the VIN, and the car is blocked in the Austrian type-approval database, so it cannot be re-registered in Austria on the old NoVA.
The 48-month limit is the condition that matters most in trade. A car first registered more than four years ago does not qualify, so the refund is a factor only for young stock, typically ex-lease, ex-fleet and demonstrator cars.
For car dealers
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Request accessWho can claim the refund?
The person entitled is the one who transfers the car abroad: the seller who sells it to a foreign buyer, or the owner who moves it abroad. A foreign buyer cannot claim it. In practice, an Austrian dealer that buys a young car, sells it to a dealer in another EU state and handles the deregistration claims the refund and builds it into its export price.
How is the refundable NoVA amount calculated?
The refund equals the car's common value at the end of its Austrian registration multiplied by the NoVA rate that applied when the original NoVA arose.
- Value for a sale abroad: as a rule, the net sale price (excluding VAT), checked against the valuation-list value.
- Value when the owner moves the car abroad: the average of recognised valuation lists.
- Rate: the rate under the rules in force when the original NoVA became due, for example the 2024 formula for a car first registered in Austria in 2024.
- Malus or bonus: a CO2 malus or bonus paid originally is taken into account proportionally, on the basis of an eight-year useful life or of the value ratio.
The Ministry of Finance also sets a reduction: unless the applicant shows that no refund under § 6(9) NoVAG was granted for the car, the refund is reduced by 16.67% in the first month after the first Austrian registration, with the deduction falling by 0.35 percentage points for each further month. Check with the seller whether this applies to the car you are buying, because it changes the export price.
A worked example
A petrol SUV first registered in Austria in January 2024 with WLTP CO2 of 160 g/km is sold to a German dealer 33 months later for €30,000 net.
| Step | Calculation | Amount |
|---|---|---|
| Original NoVA rate (2024 rules) | (160 − 97) ÷ 5 | 12.6% |
| Refund on the value | €30,000 × 12.6% | €3,780 |
| Malus share | €80 × 5 g = €400 originally, prorated | small addition |
| Possible § 6(9) reduction | 16.67% − 32 × 0.35% ≈ 5.5% of the refund | if applicable |
The refund of roughly €3,800 is below €5,000, so no expert report is needed. For a dearer car or a higher-emission one, the expert report becomes part of the export cost.
Which proof of export is required?
The Austrian tax office (Finanzamt Österreich) needs evidence that the car has left Austria and is no longer registered there. Prepare:
- the Austrian deregistration confirmation;
- proof of export, such as the foreign registration confirmation, a copy of the foreign buyer's ID or company documents, and the sale contract or invoice;
- the VIN and confirmation that the car is blocked in the type-approval database;
- an expert valuation if the refund exceeds €5,000.
The application can be filed within five years of the export. For a VAT-free intra-Community supply, the same transport documents also support the VAT exemption; see proof of intra-Community delivery.
How the refund affects the price of Austrian cars abroad
The refund turns young Austrian cars into competitive export stock. An Austrian dealer can offer the car abroad at roughly its Austrian price minus the expected refund, minus its costs for deregistration, the valuation and the paperwork. For older cars beyond 48 months there is no refund, so the NoVA stays in the price and Austrian cars are rarely competitive abroad.
For a foreign buyer, the practical rules are:
- Ask for the export price, not the Austrian retail price. Austrian dealers often quote both, and the difference reflects the refund.
- Check the first registration date. A car at 47 months qualifies; a car at 49 months does not.
- Agree who deregisters the car and that the export documents you supply will be enough for the seller's claim.
- Compare with your own market. An Austrian export price can still be above German stock for the same car.
Our guide to NoVA in Austria explains how the tax is calculated when a car enters Austria, and car registration tax in Europe compares Austria with other countries.
MyCarDealer shows a car's market price from comparable listings in your country and the margin after VAT and transport, so you can see whether an Austrian export price leaves room. One car can be valued for free.
Frequently asked questions
When can NoVA be refunded on an exported car?
When a car on which NoVA was paid is sold or moved abroad permanently, has been deregistered in Austria, was registered there for no more than 48 months from first registration and was still registrable. The claim must be filed within five years.
How is the refundable NoVA amount calculated?
The car's common value at deregistration, usually the net export sale price, is multiplied by the NoVA rate that applied originally. Any malus or bonus is taken into account proportionally, and a reduction set by the Ministry of Finance may apply.
Which proof of export is required?
The Austrian deregistration confirmation, proof that the car reached the other country such as the foreign registration and the sale documents, the VIN with the database block, and an expert valuation if the refund exceeds €5,000.
Who receives the NoVA refund, the seller or the foreign buyer?
The person who transfers the car abroad, normally the Austrian seller or the owner who moves it. The foreign buyer benefits through a lower export price.
How does the refund affect the price of Austrian cars abroad?
It allows Austrian dealers to sell cars up to four years old abroad without the NoVA still embedded in their price. Older cars do not qualify, so they keep the tax in their price and are rarely competitive abroad.