Importation of motor vehicles to Portugal
Disclaimer
This information is provided by the British Government for the convenience of enquirers, but neither Her Majesty’s Government nor any official of the Consulate take any responsibility for the accuracy of the information, nor accept liability for any loss, costs, damage or expense which you might suffer as a result of relying on the information supplied. It is not a substitute for obtaining your own legal advice.
KipperTree recommends using a Portuguese Lawyer that deals with Vehicle matriculation.
Permanent importation of motor vehicles
General importation regime
If you are transferring your normal residence to Portugal and you intend to bring your vehicle with you, you should inform your nearest Customs office within 20 working days of your arrival in the country. They will explain their requirements and give you a list of the documents you will need to support your application.
A flowchart (in Portuguese) explaining the importation procedure can be found on the Portuguese Revenue and Customs website.
Tax exemption regime
You may be exempt from paying vehicle tax (ISV) if you meet the following criteria:
You are over 18
You were resident in the country from where you are transferring for a minimum period of 6 months, consecutive or otherwise
You paid vehicle tax in the country of your former residence and did not benefit from any type of reimbursement scheme when you left that country
You owned the vehicle in the country of your former residence for at least 6 months prior to transferring to Portugal, starting from the date on which the vehicle registration document was issued, or from the date on which the leasing contract was signed, as relevant
Applying for tax exemption
You have 12 months from the date you arrived in Portugal to request an exemption from the payment of vehicle tax (ISV).
Please note that only the main Customs Offices (Alfândega) can assess an application for tax exemption. Find out where the nearest Alfândega is to you.
For the purpose of assessing your eligibility for tax exemption, you will need to complete Form 1460.1 (Pedidos no Ambito do ISV) and submit this to the Customs authority, together with:
Vehicle Customs Declaration (DAV). The DAV must be submitted electronically through the Portal das Finanças. In order to do this, you need to get a Portuguese Fiscal Number (NIF) from the Tax Office and register on the Portal. Once you’re registered, login, navigate to “Credenciação” and fill in the “Sistema de Fiscalidade Automóvel”
The vehicle’s registration certificate/logbook showing proof of ownership
Your passport and your taxpayer’s identification number (NIF)
A residence certificate issued by the competent authorities in the country of your former residence showing the dates on which you took up and then cancelled your residence in that country. If you are a UK national and you are moving to Portugal from the UK, the Customs authority will accept a consular certificate. For more information on obtaining a consular certificate, see our Notarial and Documentary Services Guide
Documentary evidence of residence in the country from which you are transferring, such as rent receipts, utility bills, salary slips, proof of pension payments or national insurance contributions
Conformity certificate (Modelo 9) issued by the Instituto de Mobilidade e dos Transportes (Portuguese DLVA)
Inspection certificate (Modelo 112) issued by an approved technical inspection centre
The Customs authority may request official translations of all documentary evidence.
While a decision is being made on your eligibility for tax-free importation, you may be authorised by the Customs authority to use your vehicle, provided it is only ever driven by you (the registered owner/keeper), your spouse or common-law spouse, parents or children who live with you at the same address. Ask the Customs Office for a “guia” that you can show to the traffic police or fiscal authorities if you’re asked to do so. Check its expiry date and get it renewed if your application is still pending when it expires.
If you are exempted from the payment of tax, you may not sell, give away, hire out or loan your vehicle for a period of 12 months following the date on which the Portuguese registration number is attributed. Only one vehicle may be imported tax-free per person once every ten years and providing the requirements are met.
If your application for tax-free importation is turned down, you will be notified by the Customs authority and have to declare to them, within a period of 30 days, what you intend to do with the vehicle. If you fail to do this, they will consider that the vehicle has been brought into Portugal illegally.
Motor vehicle documentation
All vehicles in Portugal are required to have:
Certificado de Matrícula (“Registration Certificate”): issued by the Instituto de Mobilidade e dos Transportes, I.P.
Road tax (“Imposto Único de Circulação”): paid annually, during the month in which the vehicle was registered. Via online banking or at the ATM using the payment codes available in your area of the Portal das Finanças, or in person at your local tax office. This tax is payable in respect of all vehicles, regardless of whether or not they are in use. Proof of payment is made by showing the receipt of payment
Insurance: All vehicles must have at least third party insurance cover. The insurance company will provide an insurance stamp for display in the lower right-hand corner of the vehicle’s windscreen, at the time the policy is issued
These documents, as well as the driver’s ID and licence, should be carried at all times for production to the authorities on request.
MOT testing and certificates
MOT testing is compulsory in Portugal for all vehicles over four years old. Cars aged between 4-7 years must be tested every two years and thereafter every year. The test (“Inspecção Periódica Obrigatória” – IPO) must be carried out at an approved garage. Find out what you need to do and how much it costs to have your car tested.
Once the vehicle has passed the MOT, the garage will issue you with a certificate. Keep this with your vehicle logbook and insurance certificate and be prepared to show it if requested by traffic police.
All Information supplied by the British Consulate Lisbon
Rua de São Bernardo 33
1249-082 Lisboa
Portugal
Telephone
+351 21 392 40 00
Use our contact form for consular enquiries including your rights after the UK’s exit from the EU:
