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

Requirements

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.

  Exception:
  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):
- In this case buyers of motor vehicles only get a VAT refund if their residence is outside the EU.

Attention:
The motor vehicle must have been registered without interruption in Austria for at least two years!

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!

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].

Legend:
[A] = valid for third-country export customers and private individuals in the EU!
[B] = valid for entrepreneurs with a VAT identification number!

Validity

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.

Export Service

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
... Global Refund TAX FREE SHOPPING
... Assistance in tax matters
... Europe-wide delivery for extra charge!

Member States and VAT rates in the EU