Importing a car

Importation/Registration

Acquiring a Vehicle in Portugal

The easiest way of acquiring a vehicle with valid Portuguese registration documents is to purchase a new vehicle from an authorised agent in Portugal who will register the vehicle for you. This has the added advantage of having agents close by to provide service, guarantees, and spare parts.

However, importation is an option and there can be tax advantages for new residents from within the EU who import a vehicle they have owned for more than 12 months.

Important Restrictions

You cannot have a foreign licensed vehicle in Portugal for over 6 months in a year. After that time, you need to legalize the vehicle by importing it.

Importation Process Steps

To import a car, follow these steps:

1. Apply for Long-term Permit: To use the vehicle legally whilst the importation process is underway, apply at Customs for a long-term permit (Guia de Circulação).
2. Apply for Tax Exemption/Determination: In the same place, when applicable, apply for exemption or determination of vehicle tax.
3. Register with IMTT: The vehicle will then be registered with IMTT and the Documento Único (Car Document) will be posted to you.

ISV Tax Exemption Eligibility

Individuals who are moving to Portugal and who have resided in another EU state for at least 12 months prior to their arrival in Portugal, and who can provide proof of this (utility bills), may be eligible for exemption from ISV.

Severely disabled people may also be eligible whether they are moving to Portugal or already living here.

Requirements for New Residents from EU Countries

For new residents in Portugal who come from an EU member state country, the vehicle must:

• Have been bought in the country of their previous residence
• Not have been exempted from any tax
• Have been owned for at least 12 months before transfer of residence

When transferring residence, you must cancel the residence in your country of origin immediately.

Exemption Application Process

• Exemption must be requested within six months of transfer of residence
• You must not have had any income from Portugal until then
• This can be done at one of seven Customs offices: Lisbon, Matosinhos, Aveiro, Setúbal, Faro, Funchal, and Ponta Delgada
• After presentation of documentation to Customs, they provide a receipt that permits the vehicle to be driven in Portugal for the period indicated on the receipt
• This period is renewable until the importation process is complete (up to one year)
• Exemption from vehicle tax can only be claimed once in any ten years

Portuguese Vehicle Registration (Matrícula)

The Instituto da Mobilidade e dos Transportes Terrestres (IMTT) is the government department responsible for registering vehicles and vehicle ownership and for issuing registration numbers.

Portuguese number plates can only be issued for a vehicle previously registered in another country when its technical specifications meet Portuguese and/or European Union standards.

Homologação Process

The process of assessing whether a model meets these standards is known as homologação.

For Vehicles from EU Countries

If the model has not been approved for use in Portugal but the vehicle was registered in another EU country, then:

• The original or a notarised copy of the manufacturer’s certificate from that country is required
• The vehicle will also need a technical inspection at a registered test centre
• For motorbikes, this includes a noise level test

For Vehicles from Non-EU Countries

The approval of models not previously registered in the EU is much more complicated. After submitting the documentation, an inspection of the vehicle needs to be done to confirm:

• The vehicle’s chassis and motor numbers
• The number of passengers
• That lights, reflectors, and safety equipment meet Portuguese standards

This inspection is done only in Inspection Centres classed as “Centro de Inspecção Classe B”. In the Algarve, you can find one in Lagos, Portimão, and Loulé.

Following successful inspection, the IMTT will issue the vehicle registration document (Documento Único). See Bulletin P/10/E Car Documents for more information.

Agents

A number of organisations will undertake the registration of vehicles; these include:

• Portuguese car owners association (Automóvel Clube de Portugal, ACP)
• Customs agents (Despachante Oficial)
• Other agencies providing services for expatriates

For a new resident, the use of one of these agents may simplify the process. The Yellow Pages gives a list of agents under “Agências de Documentação” or “Despachante Oficial” and some are also available from the AFPOP Advantage Directory.

Vehicle Tax (Imposto Sobre Veículos, ISV) 2009

Vehicle tax is based on engine size, age of vehicle, and CO2 emissions. For light non-commercial and 4-wheel drive vehicles/commercial vehicles, the tax can be calculated from the following tables by:

1. Multiplying the capacity (cc) by the appropriate tax rate
2. Subtracting the deduction
3. Adding the result of multiplying the CO2 emission by the relative tax
4. Subtracting the deduction

For used vehicles, there are reductions on the tax related to CM3 when the vehicles are more than six months old and are imported from another EU country where all relevant taxes have been paid.

Example Calculation

For a 6-year-old petrol car with 2,000cc engine capacity and CO2 emission of 140:

CC Calculation:

• 2000 × 4.25 = 8500
• 8500 – 4857.50 = 3642.5
• 3642.5 – 52% = 1748.40

CO2 Calculation:

• 140 × 31.50 = 4410
• 4410 – 3549 = 861

Total Tax:

• 1748.40 + 861 = €2609.40

Tax Tables

The following tables apply to light non-commercial vehicles, light commercial vehicles (mistos), passenger vehicles up to 8 seats (not including the driver) and less than 2500 Kg weight, and for 4-wheel drive vehicles lighter than 2500kg:

Engine Capacity Tax (Table A)

CO2 Emission Tax (Table B)

Cars on Petrol:

Cars on Diesel:

Reductions in ISV Tax for Used Vehicles

Necessary Documents to Import Motor-cars (Dec.-Lei 40/93)

Standard Documents

• European certificate of conformity
• Technical Inspection performed at a “classe B” inspection centre
• Document “modelo 9” certified by Alfândega and the inspection centre
• Document from Alfândega (customs) proving the payment or exemption of ISV Vehicle tax
• Original car papers + 3 copies
• Photocopy of the Contribuinte Card (Fiscal number)
• Photocopy of ID, Bilhete de Identidade or Residência Certificate
• Photocopy of Driving licence
• Stamped, self-addressed envelope

Additional Documents for Tax Exemption Applicants

• Document proving the official cancellation of residence (from the country of origin or consulate)
• Document to request exemption “Modelo 22.1100” filled in and signed (same form used for severely disabled people or any other situation entitled to exemption)
• Certification from “Junta de Freguesia” with the official residence (since an exact date)
• Certificate from “finanças” proving that you didn’t earn any money in Portugal during the last 3 years
• Certificate of Debt from Finanças, proving that you do not owe money to the government
• Certificate of Debt from “Segurança Social” proving that you do not owe money to them
• Vehicle Registration Document (in your name for more than 12 months)
• Utility bills from your country of origin and in your name for the past 12 months
• Residência Certificate

Note: Severely disabled people must also provide a document proving this disability.

 196-E

 car, import, portugal, importation, registration

See also

• The Know Your Client Rules
• New Brexit rules
• Earthquakes and Tsunami
• Condominium requirements
• Divorce in Portugal
• Valuations