A isenção do IVA depende do cumprimento cumulativo das condições seguintes: ∙ o proprietário tenha residido fora da Comunidade pelo menos doze meses consecutivos, salvo se for apresentada prova de que o interessado tinha intenção de residir fora da Comunidade durante um período mínimo de doze meses; ∙ os bens tenham estado na posse do proprietário e sido por si utilizados, durante pelo menos os seis meses anteriores à data em que deixou de ter residência no país terceiro; ∙ os bens tenham sido adquiridos nas condições gerais de tributação do país de proveniência; ∙ no caso de meios de transporte, o proprietário deve estar habilitado à sua condução, governo ou pilotagem.
VAT exemption depends on the cumulative fulfillment of the following conditions:
- the owner resided outside the Community at least twelve consecutive months, unless it is established that the person had intended to reside outside the Community for a minimum period of twelve months;
- the assets have been held by the owner and was used by him for at least six months before the date when he ceased to be resident in the country;
- the goods have been acquired under the general conditions of taxation in the country of origin;
- in the case of transportation, the owner must be qualified to driving, riding or flying it.
Which documents are required to qualify for exemption from Value Added Tax?
The applicant must make a request to the Director General of Tax Administration and Customs and submit it with the Customs where you want to meet the acts and customs formalities for the import of personal property used in his former habitual residence.
The applicant must make a request to the Director General of Tax Administration and Customs and submit it with the Customs where you want to meet the acts and customs formalities for the import of personal property used in his former habitual residence.
The applicant should attach a set of documents to that application. For example, the following:
- list of goods you want to import, with a detailed description of each, its common name and the respective value;
- probationary certificate issued by the Portuguese diplomatic authorities in the country where the concerned party is coming from, certifying that the personal property, properly designated, were used by him in his former habitual residence for at least six months before the date when he ceased to have this residence the country of origin;
- identification and ownership documents of the means of transport, and the document entitling the applicant to driving, riding or flying it;
- document proving that the person concerned has established or will establish residence in Portugal, issued by the respective parish council, or copy of the document submitted to the Foreigners and Borders Service of the Ministry of Internal Affairs, to apply for a residence permit.
Except in duly justified special cases, the exemption is granted only for personal property entered for home use before the lapse of twelve months from the date when the person concerned has established his normal residence in the country.
The exemption can also be granted for personal property imported before the person concerned establishes his normal residence in Portugal, through commitment he made to then settle within six months from the date of acceptance of the customs declaration, must provide collateral.
The import of personal property may be carried out in one or several times, within twelve months from the date on which the person concerned has established his normal residence in the country.
The personal property that was imported with exemption, shall remain held by the owner within the 12 months of the date of acceptance of the customs declaration.
