Guidance

Importation of motor vehicles into Portugal

Updated 23 November 2023

Disclaimer

This information is provided by the British Government for the convenience of enquirers, but neither His 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 that you might suffer as a result of relying on the information supplied. It is not a substitute for obtaining your own advice from the Portuguese Customs authority.

Transferring your residence to Portugal: importing a motor vehicle

Informing Portuguese customs

If you are transferring your normal place of residence to Portugal and you are bringing your vehicle with you, you should start the importation process with the Customs authority as soon as possible after you arrive in the country. (Note: If you do not meet the criteria for tax exemption, you have 20 working days to start the importation process from the day you bring the vehicle into the country).

Tax exemption

You have 12 months from the date you arrive in Portugal to apply for tax exemption. Please note that only the main Customs Offices (Alfândega) can assess an application for tax exemption.

You may be exempt from paying vehicle tax (ISV) if you

• are over 18
• were resident in your former country of residence for a minimum of 6 months, consecutive or otherwise
• 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
• owned the vehicle in the country of your former residence for at least 6 months prior to moving to Portugal. This starts from the date on which the vehicle registration document was issued, or from the date on which the leasing contract was signed

Applying for importation

Before you start, make sure you have a Portuguese tax number (NIF) and are registered on the Tax Office’s Portal (Portal das Finanças). You will then need to:

• get confirmation from IMT that your vehicle type is approved in Portugal. If it is not, you can ask IMT to approve it. You will need your logbook for this and a Certificate of Conformity, if you have one

• get an inspection certificate (Modelo 112) from a Category B Technical Inspection Centre

• you may need to get a Certificate of Conformity from the vehicle manufacturer. This is not obligatory in every case, but it may be required if the Customs authority is unable to calculate your vehicle’s CO2 emissions from the other information you provide

• if you are transferring your residence from the UK or another non-EU country, you will need a Customs Agent (Despachante Aduaneiro) to complete a Customs Importation Declaration (DAU) before you complete the Vehicle Customs Declaration (DAV) on the Portal das Finanças.

• if you are transferring your residence from an EU country, you will not need to complete a DAU; go straight to the Portal das Finanças and complete the Vehicle Customs Declaration (DAV).

Have the following documents ready to upload:

• your passport and tax number (NIF)
• your residence certificate or visa
• vehicle logbook showing proof of ownership
• vehicle approval certificate from IMT
• vehicle inspection certificate (Modelo 112)
• certificate of conformity, if relevant

Applying for tax exemption

For the purpose of assessing your eligibility for tax exemption, you will need to complete Form 1460.1 (Pedidos no Ambito do ISV) and upload this on to the DAV, together with the documents listed above and:

• a transfer of residence certificate,
• 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

The customs authority may ask for official translations of all documents.

Getting a transfer of residence certificate

If you are transferring your residence from the UK, you can get a transfer of residence certificate from the Portuguese Consulate-General in London.

If you are moving to Portugal from another country, you will need a transfer of residence certificate from the Portuguese Consulate in that country, or a cancellation of residence certificate from the local authorities showing the dates on which you took up and then cancelled your residence.

Remember to keep the originals of all the documents you upload for 4 years to show to the tax authority if requested

While a decision is being made on your eligibility for tax-free importation, you can 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. Carry a copy of the DAV and the cancellation of residence certificate with you to show to the traffic or fiscal police, if necessary.

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.

Registering your vehicle

When you have completed the importation process, you need to apply to IMT for a vehicle registration number. For this purpose, complete Modelo 9 and take this to IMT, together with the documents listed on IMT’s website that are relevant to your circumstances.

When you have the vehicle registration number, apply for the logbook (Certificado de Matrícula) to the Conservatória do Registo Automóvel.

Other documentation

• 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. 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. Your insurance certificate is proof of cover.
• MOT: see the section below for more information

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.  Use IMT’s simulator to check when you need to take your vehicle for its MOT.  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 vehicle tested.

Once the vehicle has passed the MOT, the garage will issued you with a certificate. Keep this with your vehicle logbook and insurance certificate and be prepared to show it if requested by traffic police.

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Portugal

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