Importation/Registration
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.
You cannot have a foreign licenced vehicle in Portugal for over 6 months in a year, after that
time you need to legalize the vehicle by importing it.
In order to do the car Importation you should follow these steps: Firstly, to use the vehicle
legally whilst the importation process is underway, the owner should apply at the Customs
for a long-term permit Guia de Circulação. In the same place the owner will, when
applicable, apply for exemption or determination of vehicle tax. The vehicle will then be
registered with IMTT and the Documento Único (Car Document) will then be posted to you.
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.
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, and have been owned for at least 12 months before transfer of residence, when
transferring the residence, you must cancel the residence in your country of origin
immediately. Exemption must be requested within six months of transfer of residence,
providing that you did not have any income from in 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 the documentation to the 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, which can be up to one year.
Exemption from vehicle tax can only be claimed once in any ten years.
Portuguese vehicle registration ( Matricula)
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.
The process of assessing whether a model meets these standards is known as homologação.
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
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registered test centre. For motorbikes this includes a noise level test. The approval of
models not previously registered in the EU is much more complicated.
After submitting the documentation an inspection to the vehicle needs to be done to confirm
the vehicle's chassis and motor numbers, the number of passengers, and 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 Unico), see Bulletin P/10/E Car Documents.
Agents
A number of organisations will undertake the registration of vehicles; these include the
Portuguese car owners association ( Automóvel Clube de Portugal, ACP), customs agents
( Despachante Oficial), and 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 Veiculos, ISV) 2009
Vehicle tax is based on engine size and age of vehicle as well as the CO2 emission. For light
non-commercial and 4-wheel drive vehicles/ commercial vehicles the tax, can be calculated
from the following tables, multiplying the capacity (cc) by the appropriate tax rate, then
subtracting the deduction adding to than the result of multiplying the CO2 emission by the
relative tax then 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.
As an example we used a 6 year old, petrol run car, 2.000cc engine capacity and a CO2
emission of 140:
CC: 2000 x 4.25 = 8500 – 4857.50 = 3642.5 – 52% = 1748.40
CO2: 140 x 31.50 = 4410 – 3549 = 861
1748.40 + 861 = 2609.40
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)
Engine Capacity
in Cubic Centimetres
Tax by CC
(in euros)
Tax band
adjustment
(in euros)
Up to 1250 0.90 670.00
Over 1250 4.25 4857.50
CO2 emission tax (Table B)
CO2 emission bracket
(in grams by kilometre)
Tax
(in euros)
Adjustment
band
(in euros)
Cars on Petrol
Up to 115g/km 3.50 329.00
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116 to 145 31.50 3.549.00
146 to 175 38.00 4.491.50
176 to 205 90.00 13.591.50
More than 205 125.00 20.766.50
Cars on Diesel
Up to 95 10.00 730.00
96 to 120 48.00 4.340.00
121 to 140 98.00 10.340.00
141 to 170 119.00 13.280.00
More than 170 168.00 21.610.00
Reductions in the ISV tax for used vehicles imported from another EU country
Age of the Car % OF REDUCTION
From 1 to 2 years 20%
More than 2 years to 3
years
28%
More than 3 years to 4
years
35%
More than 4 years to 5
years
43%
More than 5 years 52%
Necessary Documents to import Motor-cars by foreigners (Dec.-Lei 40/93):
· European certificate of conformity
· Technical Inspection performed at a “classe B” inspection centre
· Document “modelo 9” certified by Alfandega and the inspection centre
· Document from Alfandega (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 Residencia Certificate.
· Photocopy of Driving licence
· Stamped, self addressed envelope
For those applying for exemption of tax you will also need:
· Document proving the official cancellation of residence (from the country of origin or
consulate)
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· Document to request exemption “Modelo 22.1100” filled in and signed. The same
form is 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.
· Residençia Certificate
Severely disabled people must also provide a document proving this disability. |