Fleet Handbook Austria

Products and services
Vehicle registration
Taxation
Company car taxation
Contact information
Products
  • Full Operational Lease
  • Operating Lease
  • Finance Lease
  • Fleet Management
  • Sale and Leaseback
  • Long and Short Term Rental
  • AlphaElectric
  • AlphaGuide
  • AlphaCity
  • AlphaRent
Services

Service, maintenance and repairs, tyre management, insurance, accident management, roadside assistance, replacement vehicles, pre-contract vehicles, road tax, vehicle-related fees, fuel cards, fleet consultancy, reporting, registration, 24/7 hotline.

Term and mileage for Operating Lease

–  Minimum: 24 months / no minimum mileage
–  Maximum: 60 months / 200.000 km

Title

Alphabet is the legal owner of the car and keeps the registration certificates; the vehicle is registered to the lessee who is given the right to use the car. To register the vehicle in Austria, the company must be registered in Austria.
The current registration fee is €215,00.

Transfer of title

Alphabet does not finance any imported vehicles.

Required documentation

To register a vehicle, the following is required:

  • Company trade licence
  • Ownership verification
  • Declaration of consent by lessor
  • Insurance card/confirmation
Time frame

Under normal circumstances, vehicle registration should take no longer than two days (assuming all required documentation is available).

VAT rate

The current VAT rate is 20%.

Other vehicle-related taxes and fees

–  NoVA (car licence duty)
The NoVA (Normverbrauchsabgabe) is a one-off tax. It is a percentage of the net list price of the vehicle. The NoVA percentage is based on the vehicle’s CO2 emissions. It currently ranges between 0% and a maximum of 32%. For passenger cars, the calculation is: [(CO2 emissions in g/km)-90]:5 = NoVA%. In addition, there is a bonusmalus system in place; depending on the CO2 emissions level, the NoVA will be increased or reduced. For example: a BMW 318d Touring has CO2 emissions of 112 g/km. Therefore, the NoVA for this car is (112-90):5 rounded up to 4%. NoVA tax is not payable for electric vehicles (BEV only, not PHEV), commercial trucks or vehicles previously registered in Austria.

NoVA is generally payable on all extras that are included in the vehicle. However, exceptions are made when options are added after the vehicle has been delivered (specific conditions apply).
The NoVA tax is included in the total purchase price of the vehicle and is paid by the dealer to the tax office. The NoVA is not part of the assessment basis for VAT.

BMW 318d Touring  
Net list price: €30.645,16
Net extras: €0,00
NoVA (5%): €825,81
VAT (20%): €6.129,03
Total vehicle price: €37.600,00

– Motorway tax (Autobahnvignette)
The vignette is payable for the use of the public motorways. This permit may be purchased for ten days, two months or one year.

– Motor vehicle tax (Motorbezogene Versicherungssteuer)
Vehicle tax is payable with the mandatory purchase of third-party liability insurance. The calculation for vehicle tax paid on an annual basis depends on kW:
For example: a BMW 318d with an engine output of 110 kW incurs an annual vehicle tax of €649,44.

Tax refund and accounting

The lessee cannot reclaim VAT on either the financial or the service element of the lease rental. Exceptions are some minivans (e.g. VW Sharan, Ford Galaxy), trucks, LCVs.
For operational lease contracts, the lessee can account for the lease rental on a monthly basis as an operating expense.
For contracts where the lessee takes the residual value risk (i.e. financial lease), only the depreciation can be accounted for on a monthly basis as a lease expense, and the remainder of the rental must be taxed at the end of the year (‘Aktivposten’).

Current company car tax regulations are based on the decree of the Austrian Ministry of Finance of 27 November 1998 (z07 0104/3- IV/7/98, regulation for BIK).

The employee is liable for tax as follows as of 1 January 2017:

a)  CO2 emissions < 121 g/km

  • Use of the vehicle for private purposes (up to 500 km per month): 0,75% of the gross purchase price (including extras), €360,00 maximum per month.
  • Use of the vehicle for private purposes (over 500 km per month): 1,5% of the gross purchase price (including extras), €720,00 maximum per month.
        

b)  CO2 emissions > 121 g/km

  • Use of the vehicle for private purposes (up to 500 km per month): 1% of the gross purchase price (including extras), €480,00 maximum per mont
  • Use of the vehicle for private purposes (over 500 km per month): 2% of the gross purchase price (including extras), €960,00 maximum per month

This amount is added to the employee’s monthly gross salary and taxed at his/her personal tax rate. The employer is responsible for deducting the monthly amount from the employee’s salary. Every year the CO2 emission limit is reduced by another 3 g/km.

Annual Reduction of the CO2 limit until 2020:                                      
Year of acquisition CO2 limit
from 2016 130 g/km
from 2017 127 g/km
from 2018 124 g/km
from 2019 121 g/km
from 2020 118 g/km

 

Alphabet Austria Fuhrparkmanagement GmbH
A BMW Group Company
Siegfried-Marcus-Straße 24
5020 Salzburg
Austria

Phone: +43 662 83794800
Fax: +42 662 83794699
Email: office@alphabet.at
Internet: www.alphabet.at

Latest update: May 2019