Imported vehicle in Austria is subject to duties and taxes. However, for duty and tax free importation of the vehicle, the importer must have owned and used the vehicle for six months. The vehicle cannot be sold, disposed or otherwise transferred for one year.
A separate tax called ‘Normverbrauchsabgabe’ (NOVA) or a standard consumption tax has to be paid (up to 16 % of the car’s value) which depends on the kind, age and power of the vehicle at the time of vehicle registration. For the amount of NOVA 20% VAT has to be paid as well.
Note: If you want to import a vehicle from Austria you must comply with the statutory provisions and you must be sure to pay particular attention to the formalities associated with the standard consumption tax (Normverbrauchsabgabe or NoVA).