Whenever there are no legal assumptions inherent in the ISV exemption scheme at the time of transfer of residence to Portugal, or temporary admission regime, the entry of a taxable vehicle in Portugal is taxable event, becoming the vehicle subject the payment of ISV.
Tax regularization of a private vehicle (considering as such a taxable person who admits or import taxable, new or used vehicles, in order to meet its own transport needs) takes place upon presentation of Customs Vehicle Declaration (DAV) with a customs office, within 20 working days after the entry of taxable vehicle in the country.
To regularize the tax position of your vehicle, you must surrender the following documentation:
- Foreign registration certificate or equivalent document;
- Commercial invoice or sales statement in the case of acquisition to another;
- Certificate of conformity;
- Transport document and respective payment receipt whenever the vehicle does not join the national territory by its own means;
- Document the effective measurement of the level of carbon dioxide emissions by legally authorized technical center, where this element is not included in the respective certificate of conformity.
Note: CO2 emissions of used vehicles, resulting in an effective measurement for legally authorized service center, whose CO2 value below the constant oldest certificate of conformity of the vehicle of the same make, model and version, or in the case of this not on the available information, a similar vehicle, are not deductible for tax purposes, prevailing the value of the certificate.
The ISV has specific nature, and its tax base, recognized for the type of vehicle by cylinders, and carbon dioxide emission level (CO2) on the combined test cycle and the level of particulate emissions when applicable, the elements of the vehicle certificate of conformity.
To calculate the ISV: ISV simulator.
Whenever the vehicle owner understands that the calculated tax (by applying the constant reduction table of article 11, paragraph 1 of CISV) exceeds the tax calculated by applying the formula bellow indicated, he may require the director of customs, against the prior payment of a fee fixed by Government member of the Government responsible for finance (Ordinance No 44/2011 of 26 January, in the wording given by Decree No. 297/2013, October 4), until the expiry of the payment due-date of the ISV, that is applied the method of evaluation of vehicles, for final settlement of the tax.
Formula: ISV = V/VR * (Y + C)
ISV - is the amount of tax payable;
V - is the commercial value of the vehicle, based on the average value of reference indicated in the specialized sector publications, presented by the interested party, weighted by evaluation of the vehicle, as appropriate, due to certain specific factors, such as mileage, mechanical condition and conservation;
VR - is the selling retail price of an identical vehicle in the year of first registration of the vehicle tax, as stated by the applicant, considering as such the vehicle of the same make, model, and propulsion system, or in the case of this does not appear to available information, a similar vehicle entered the domestic market in the same year in which the vehicle to be introduced in consumption was registered for the first time;
Y - is the amount of tax calculated based on the engine capacity component, taking into account the table and the rate applicable to the vehicle, effective at the time of payment of the tax;
C - is the "Cost of Environmental Impact", applicable to vehicles subject to the Table A in effect at the time of payment of the tax, and whose value corresponds to the environmental component of that table.
After the submission of the request for tax regularization, the due-date of payment of the ISV is 10 working days from the settlement notification.
After the deadline for submission of DAV and until the deadline for payment of the tax, it is allowed to circulate in the country vehicles with foreign registration registers, provided they are accompanied by a copy of the DAV and driven by the owner or by the respective spouse or unmarried partner.
The term "admission" refers to the entry of a vehicle originating or in free circulation in another EU Member State in the country. The concept of "import" is, in this respect, the entry of a vehicle originating from Other country in Portugal.
Portal das Finanças - http://www.portaldasfinancas.gov.pt»
Source: Ministry of Finance
