Are affected by the NoVA
- Deliveries of motor vehicles by a company that have not yet been registered in Germany;
- the intra-community acquisition of vehicles and
- the acquisition process should not be included in any of the two cases mentioned, including the first-time registration in Germany.
In order to prevent circumvention of this standard, the NoVA obligation is not based on the actual registration, but on the point in time at which the motor vehicle would have to be registered. The owner, i.e. the one who has the power of disposal over the vehicle, has to approve it within one month in accordance with the Motor Vehicle Act, if his permanent location is in Germany. Otherwise, the registration requirement also applies if he does not have a registered office (domicile) in Germany, but the vehicle has been driven in Germany for one year without interruption. In the case of a trip abroad, the period starts again.
In principle, everyone is subject to the NoVA
- Passenger cars;
- Motorcycles and
- other motor vehicles built predominantly for passenger transport.
The only exceptions to the NoVA are:
- Electric vehicles;
- Deliveries of motor vehicles abroad and
- Vehicles that are used by persons and facilities who are privileged under international law.
A remuneration of the NoVA takes place after the proof of a favored purpose of use. Such is the case in the following cases:
- Driving school vehicles;
- Rental, taxi and guest cars;
- Demonstration vehicles;
- Motor vehicles for people with disabilities.
The tax rate is calculated based on the CO 2 emission value specified in the registration certificate. When calculating, a distinction must be made between motorcycles and passenger cars. According to the new legislation, the specified emission value must be reduced by 55 grams for a motorcycle. Then divide this value by four. The result is used as the tax rate for calculating the tax liability. The maximum tax rate is 20%. However, if the vehicle has an emissions value higher than 150g / km, an additional EUR 20.00 will be charged for each additional gram of emissions. If the displacement is less than 125ccm, the tax rate is 0%. The tax rate for passenger cars results from a reduction in CO 2Emission value by 115 grams and dividing the result by five. The maximum tax rate in this case is 32%. However, if the CO 2 emissions exceed 275g / km, the tax liability is increased by EUR 40.00 per gram of additional emissions. Finally, this amount has to be reduced by EUR 350.00. The result is the amount of tax to be paid to the tax office.
The NoVA is normally to be paid by the company who sold the vehicle. If it is a private purchase, the purchaser or the person who authorizes the vehicle must ensure that the NoVA is paid. The remuneration is used as the assessment basis for delivery by an entrepreneur and for intra-community acquisition. Otherwise the common value is to be used. In the case of a delivery, the tax liability arises at the end of the calendar month. In the case of intra-community acquisition and admission, on the day on which this takes place. The tax is to be collected by the 15th of the second following month in which the tax liability arose at the tax office at which the tax debtor has his registered office (domicile).