Your Professional Export Partner for the Sale of New and Used Cars:
When buying a motor vehicle, as a foreign customer in an EU country you are entitled to purchase motor vehicles net or get a VAT* refund after lawful exportation to non EU countries under the following preconditions. Below you will find a short survey of the various possibilities. (IMPORTANT: Please pay attention to the VAT status next to the export price!) *VAT = Value Added Tax
Official branch office: Global Refund TAX FREE SHOPPING
When invoicing motor vehicles, the following differentiations (see VAT status) have to be made:
1) The VAT to be identified:
- New or used motor vehicles are sold net and exclusive of VAT to entrepreneurs who are resident within
the EU and state a valid VAT identification number!
- Buyers who are resident outside the EU get a VAT refund after lawful exportation.
New motor vehicles* can also be sold net to private individuals who are resident within the EU!
(*New motor vehicles: not older than 6 months from the first registration and/or with a mileage
of max. 6000 km)
2) Difference in taxing according to Section 24 of the Austrian Turnover Tax Law (VAT Law):
- Since 01.01.2008 disappearance of the fictitious deduction in the export of used vehicles!
3) Car Registration Tax (NoVA) – Refund according to Section 12a of the Car Registration Tax Act, 1991:
When buying a passenger car that is subject to car registration tax, buyers who are resident outside Austria get the car registration tax refunded (from a licensed car dealer) after lawful exportation from Austria, [A] or can directly purchase the vehicle net, exclusive of car registration tax [B].
[A] = valid for third-country export customers and private individuals in the EU!
[B] = valid for entrepreneurs with a VAT identification number!
As a customer what do you have to observe?
- You must carry identification papers – Display passport, extract from commercial register, proof of
VAT identification number.
- When purchasing you will be delivered the sales bill as well as the filled in export form * (or Tax Free Form *).
- Customs declaration when exporting from an EU country (customs confirmation) *.
- Redemption of export form (or Tax Free Form) within 6 months after lawful exportation! *
* Valid for third-country export customers!
The export form or the Global Refund Cheque (bill inclusive) must be stamped by a customs official three months at the latest after the month in which the purchase had been made.
As a customer from abroad you are offered following services...
... Settling of all customs formalities such as customs documents and preferential documents (EUR1)
... Registration of trade plates
... Assistance in tax matters
... Europe-wide delivery for extra charge!