NoVA Inspections in Austria: Almost One Million Euros in Taxes Subsequently Assessed
Anyone whose main residence is in Austria and who regularly drives a vehicle with foreign number plates should be fully aware of the applicable legal deadlines. A nationwide inspection campaign conducted by the Austrian Anti-Fraud Office and the Austrian Tax Office shows that the authorities are taking a very close look at such cases.
According to a statement issued by the Austrian Federal Ministry of Finance on 17 August 2026, the Financial Police carried out a total of 921 inspections during the campaign. On one nationwide inspection day alone, 369 vehicles were stopped and checked. In 210 cases concluded so far, a total of €976,571.92 in Standard Consumption Tax (NoVA) and motor vehicle tax was subsequently assessed. At the time of publication, around 100 additional cases were still under review.
For vehicle owners, this sends a clear message: Foreign number plates do not provide protection from Austrian registration and tax obligations.
When Can You Drive a Vehicle with Foreign Number Plates in Austria?
The country in which the vehicle is registered and the person named in its registration documents are not the only relevant factors. Particular importance is attached to the main residence of the person who actually uses the vehicle, that person’s power of disposal over it and the place where the vehicle has its permanent location.
For individuals with their main residence in Austria and companies with their registered office in Austria, the vehicle is generally presumed to have its permanent location in Austria. In this situation, a vehicle with foreign number plates may normally be used without Austrian registration for only one month from the date on which it was first brought into Austria.
If it can be credibly demonstrated that Austrian registration was not possible within that month, the period may be extended by no more than one additional month. A brief trip across the border or temporarily taking the vehicle abroad does not restart the original one-month period.
Once the deadline has expired, the vehicle must generally be registered in Austria. If it continues to be used with foreign number plates, NoVA, motor vehicle tax, administrative penalties and financial penalties may become payable.
Are There Exceptions to the One-Month Rule?
Yes. The presumption that the vehicle has its permanent location in Austria can be rebutted by proving that its permanent location is actually outside Austria. This requires an overall assessment of the individual circumstances. Evidence may include a properly maintained logbook and other documents demonstrating how the vehicle is actually used and where it is permanently based.
If sufficient proof is provided, a vehicle registered abroad may, under certain conditions, be used in Austria for up to one year. Whether those conditions are met must always be assessed on a case-by-case basis. Foreign registration, a foreign leasing agreement or the fact that another person is named as the registered keeper is not automatically sufficient on its own.
Who Is Particularly Affected by NoVA Inspections?
This issue is especially relevant to:
People who have moved their main residence to Austria and continue to use their existing vehicle with foreign number plates
Buyers of vehicles from Germany or another EU country who have not yet completed the Austrian registration process
People using a vehicle registered to a family member or company abroad
People who regularly drive a foreign company car or leased vehicle in Austria
Owners of vehicles from non-EU countries where additional customs and vehicle approval requirements may apply
The deadline is particularly easy to underestimate when moving to Austria. Depending on the vehicle and the individual circumstances, obtaining the necessary documents, entering the vehicle in the Austrian Approval Database or obtaining individual vehicle approval, processing the NoVA, arranging insurance and completing registration can all take time. The process should therefore be started as early as possible.
What Can the Authorities Check During an Inspection?
During an inspection, the authorities may examine matters including:
When the vehicle was first brought into Austria
Who actually uses the vehicle and bears its operating costs
Where the user has their main residence or registered office
Who has power of disposal over the vehicle
Where the vehicle is predominantly parked and used
Whether Austrian registration and tax obligations have already arisen
Your situation should therefore not be assessed solely on the basis of the foreign registration certificate. The actual circumstances are decisive.
Registering Your Foreign Vehicle in Austria in Good Time
Several coordinated steps are required before a vehicle intended for permanent use in Austria can be registered here. Depending on the vehicle and its country of origin, these may include:
Checking and obtaining the required vehicle documents
Entering the vehicle in the Austrian Approval Database or obtaining individual vehicle approval
Calculating, declaring and paying the NoVA, or checking whether an exemption is available
Obtaining the vehicle’s tax clearance for registration
Taking out motor vehicle liability insurance valid in Austria
Preparing the Austrian vehicle registration
Missing documents, unclear CO₂ values or incomplete vehicle approval procedures can delay the process. Anyone who waits until shortly before the deadline risks temporarily losing the right to use the vehicle legally with its foreign number plates.
Support from Autohaus Zwer
With our Vehicle Naturalisation Package (Einbürgerungspaket), we help you transfer an existing vehicle into the Austrian registration system correctly. Depending on your individual circumstances, we coordinate the required documents and official procedures, handle the NoVA process with the Austrian Tax Office, assist with entry in the Austrian Approval Database or the issuance of the Austrian vehicle approval document and prepare everything required for registration.
This gives you a clear overview of all the necessary steps and helps you avoid unnecessary delays on the way to obtaining Austrian number plates.
Our Conclusion
The latest figures published by the Ministry of Finance show that the use of foreign number plates in Austria is far from a minor issue. Almost one million euros in taxes already assessed, with further cases still under review, make one thing clear: A lack of knowledge or apparently cheaper registration abroad does not protect vehicle users from subsequent tax demands.
If your main residence is in Austria and you intend to use a vehicle with foreign number plates here on a permanent basis, you should review your situation early and begin the Austrian registration process in good time.
Would you like to register your vehicle in Austria? Contact us – we will review your individual situation and guide you step by step through the process until your vehicle is ready for Austrian registration.
Please note: This article provides a general overview and does not constitute individual legal or tax advice. Any assessment will always depend on the specific circumstances of the individual case.
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