Buying a vehicle in Austria
If you buy a new vehicle in Austria for import to another EU country, you do not need to pay VAT to the Austrian dealer. If the vehicle is used, VAT is payable in Austria when purchasing the vehicle from a dealer.
The following documents should be provided by the seller:
- purchase contract or invoice
- both registration certificates (Part I and Part II)
- European certificate of conformity (COC)
If the seller does not provide a COC, the necessary certification can be requested from the general importer for the vehicle brand (‘approval database extract’). If the manufacturer does not provide a COC, the responsibility falls to the governor of the federal province in which the vehicle is registered. The technical test centre of the relevant federal province is then responsible for entering the vehicle in the COC database.
If the vehicle is to be registered in another EU country, you should check whether additional documents are required there.
VAT as a security
In practice, some Austrian dealers charge VAT on the purchase of new vehicles as a security. However, this is refunded as soon as the vehicle has been registered in the buyer’s country. Usually, the Austrian seller will require a copy of the registration certificate and proof of VAT payment in order to perform this refund.
This does not entitle the buyer to claim a tax refund directly from the tax authorities, but only from the dealer. As a result, such refunds should be claimed quickly.
Voluntary technical inspection
When purchasing or selling a vehicle, dealers in Austria are not obliged to carry out a technical inspection. This only becomes mandatory 1 year after the vehicle was first registered. Certain EU Member States recognise technical inspections carried out in Austria.
However, it is normally recommended to have the vehicle inspected before purchase by an independent Austrian motorists’ association or an independent expert, with the agreement of the dealer. This applies in particular to used cars. The buyer must usually bear the costs of such inspections.
Disputes and cases of fraud
If a dispute arises during the purchasing process, consumers may call upon the Austrian consumer transactions mediatorGerman text.
Cases of fraud can be reported to any police station or the competent public prosecutor’s office, as well as to the Cybercrime Reporting OfficeGerman text of the Federal Criminal Police Office.
- Austrian Association of Insurers (→ VVO)German text
- Cybercrime Reporting Office (→ BK)German text
- Buying and leasing a car (→ Your Europe)German text
- VAT when buying or selling a car (→ Your Europe)German text
- Car taxes in another EU country (→ Your EuropeGerman text
Responsible for the content: oesterreich.gv.at Editorial Staff