Zinssätze die seit 18.12.2024 gelten

As part of the relief package for small and medium-sized enterprises, the National Council decided on June 16, 2025, to abolish the standard consumption tax (NoVA) for light commercial vehicles of class N1 with a maximum permissible gross weight of up to 3.5 tons starting from July 1, 2025. 

Standard Consumption Tax (NoVA)

The standard consumption tax is a one-time tax that currently applies, among other things, to the delivery or initial registration of passenger cars (class M1), motorcycles (class L), and commercial vehicles up to 3500 kg (class N1). The amount of the tax is determined by the purchase price, the performance of the vehicle, and the emissions produced. Generally, the rule is: The more expensive the vehicle and the more emissions it produces, the higher the standard consumption tax.

Exemption for Vehicles of Class N1

From July 1, 2025, only vehicles that are used primarily for passenger transport will be subject to the standard consumption tax. Classic vans, box trucks, or flatbed trucks with a single row of seats will be exempt from the tax. However, the exemption for box and flatbed trucks (which also includes pickups) with two rows of seats only applies if the cargo area or loading surface meets specific requirements in terms of quality or size. Furthermore, the exemption for a flatbed truck with two rows of seats only applies if it has a basic configuration, the definition of which will be further clarified by the Ministry of Finance.

Demonstration Vehicles and Daily Registrations of Class N1

Also, demonstration vehicles of vehicles in class N1 will no longer be subject to NoVA obligation under the new legislative initiative. The following should be noted: If such a light truck is registered as a demonstration vehicle to the car dealer, there has already been an exemption from NoVA. Only at the time of registration of a demonstration vehicle to an end customer will it be checked whether NoVA obligation exists. Therefore, if a demonstration vehicle of class N1 is sold and registered to a customer from July 1, 2025, there will be no NoVA due. 

In the case of daily registrations of class N1 (registration to the car dealer, no use on public roads), the timing of when a NoVA-liable transaction occurs is important. Daily registrations are generally exempt from NoVA if the registration is made to a car dealer and does not last longer than three months. If the three-month period expires before July 1, 2025, without the vehicle being deregistered, the obligation to pay NoVA arises, although in this case, the later sale to the end customer does not incur any further NoVA. If the three-month period ends after July 1, 2025, no deregistration is necessary, and the light commercial vehicle will no longer be subject to NoVA upon sale as well.

Conclusion
The enacted exemption for light trucks (vehicles of class N1) starting from July 1, 2025, will make the procurement of these vehicles significantly cheaper. Also, for demonstration vehicles of this class, there will no longer be any NoVA due upon sale or delivery in the future. A special regulation applies to daily registrations, under which a tax obligation arises only if the relevant three-month period has expired before July 1, 2025.