Exporting a Car from Austria 2026: NoVA Refund, Ausfuhrkennzeichen and Customs

NoVA refund 2026: when and how much you get back

The Normverbrauchsabgabe (NoVA) is Austria’s CO2-based one-off vehicle registration tax under the Normverbrauchsabgabegesetz (NoVAG). When a vehicle is permanently exported and deregistered from the Austrian KFZ-Zentralregister, NoVA paid in the past can be partially refunded under §12a NoVAG — provided the export occurs within the tax authority’s recognised window and the vehicle was originally NoVA-pflichtig. Refund eligibility was significantly expanded in 2020 and clarified again in 2024 to include private exports (not just dealers).

Refund calculation: the residual NoVA is determined using the gemeiner Wert (fair market value) of the vehicle at the export date, applied against the original NoVA percentage. Practically, the BMF publishes Eurotax / DAT residual-value tables that the Finanzamt uses. The refund typically amounts to 30-70% of the original NoVA paid for vehicles up to 5 years old, decreasing approximately linearly with age. Vehicles older than 10 years usually receive a minimal or zero refund as the residual NoVA approaches zero.

Refund eligibility and procedure

To claim NoVA refund (NoVA-Vergütung) you need: (1) Abmeldung at the Zulassungsstelle of the Versicherer (Wechselkennzeichen and Kennzeichentafeln returned, vehicle removed from KFZ-Zentralregister), (2) proof of export — typically the foreign registration certificate (Carte Grise, V5C, etc.) issued in the destination country within 60 days of Austrian deregistration, (3) the original Typenschein or COC document, (4) original NoVA payment receipts (kept by Finanzamt records since 2014 — usually retrievable via FinanzOnline).

File the NoVA-Vergütung application via FinanzOnline using form NoVA 2 (private exporters) or NoVA 4 (dealers). Processing takes 4-12 weeks; the refund is paid to your Austrian IBAN. Note that refund applications must be filed within 5 years of the original NoVA payment under §12a Abs. 6 NoVAG — this is rarely a constraint for emigration but matters for vehicles bought with NoVA originally and kept long-term.

Comparison: typical NoVA refund examples (2026)

Customs and the EU/EEA versus third-country distinction

Within the EU/EEA: no customs duty or VAT applies on a private vehicle move. The vehicle is registered in the destination country under that country’s rules; CO2-based local taxes may apply (BPM in NL, malus écologique in France, IPVA in Italy). The Austrian Typenschein and COC (Certificate of Conformity) are accepted across the EU; for older vehicles without COC, the destination may require an Einzelgenehmigung (individual approval) for €100-600.

Outside the EU (Switzerland, UK, USA, Canada, Australia, Asia): full customs procedures apply. The vehicle must be exported with proper customs declaration (Ausfuhranmeldung) at the Austrian Zollamt. As private moving goods (Übersiedlungsgut), a vehicle owned and registered to you for at least 6 months prior to emigration generally enters the destination duty-free under bilateral relocation rules (e.g. Switzerland’s freie Wareneinfuhr, US household-goods exemption — see our customs guide). The destination customs office issues an import certificate which you then use to register the vehicle locally.

Ausfuhrkennzeichen: temporary export plates

To drive the car from Austria to the destination country, an Ausfuhrkennzeichen (export licence plate, ÖAMTC blue/red) is the standard solution. Issued by the Zulassungsstelle for 6-12 months, with mandatory short-term Haftpflichtversicherung (typically €120-400 depending on engine size and validity period). Application requires: Typenschein, ID, proof of export (e.g. moving company contract, foreign address proof), valid Pickerl (§57a inspection) within 4 months. The plate is metallic with white background, red border, country sticker — recognised across EU and most third countries.

Alternative: ÖAMTC short-term plates (Probe- und Überstellungskennzeichen) for trips up to 3 days within the EU. Cheap (€30-50/day) but limited radius; not suitable for cross-continent moves.

§57a Pickerl (technical inspection) and roadworthiness

The §57a KFG technical inspection (Pickerl) must be valid at the export moment if you plan to drive on Ausfuhrkennzeichen. Most destination countries require a recent technical inspection (younger than 6 months) before issuing local registration; the Pickerl is widely accepted as equivalent to TÜV (Germany), MOT (UK), Contrôle Technique (France). For destination registration, expect a local inspection regardless — and minor adjustments (headlight aim conversion left/right, seatbelt warning markings) may be required.

Pickerl and emissions classes for older vehicles

If your vehicle is Euro 5 or older, check destination emission zones: Germany Umweltzone, France Crit’Air, Italy Aree Pedonali, UK ULEZ. Euro 6 vehicles are usually accepted; Euro 4-5 face restrictions in city centres. Diesel vehicles older than 8 years may be banned outright in some German and French cities — factor this into the decision to export versus sell-and-rebuy.

Sell in Austria versus export: financial breakeven

For most vehicles 5+ years old, selling in Austria and buying in the destination is financially neutral or better, considering: Ausfuhrkennzeichen (€200-500), shipping/driving (€300-2,500), destination registration tax (€500-3,000), local technical inspection (€100-300), potential modifications (€200-1,500). For vehicles under 3 years, especially high-NoVA models (SUV, sports cars), exporting plus claiming NoVA refund usually pays — refund of €2,000-7,000 typically exceeds export costs.

For BEV (Battery Electric Vehicles): NoVA does not apply, so no refund — but most destinations offer purchase incentives (€2,000-9,000) for new EV registrations, sometimes available for imports too. Norway, NL, Germany have particularly generous EV import regimes.