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Diplomats in Austria: How Does the Tax Exempt Purchase of Motor Vehicles Work?
New rules for the tax-exempt purchase of a motor vehicle from an Austrian car dealership concern the direct exemption from VAT and the normal consumption tax, which contributes to speeding up the tax relief.
Updated rules for the tax-exempt purchase of cars contribute to speeding up the tax relief. / Picture: © BMW AG / BMW Concept X7 iPerformance (ID: P90275922)
A completely new rule concerns the tax-exempt purchase of a motor vehicle from an Austrian car dealer, since – contrary to current practice – this rule provides for a direct VAT exemption and the standard consumption levy.
This essentially contributes to speeding up tax relief.
As regards the tax-exempt purchase of a motor vehicle, the following procedure is…
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