Pay the tax of a vehicle purchased abroad

The individuals who purchased a vehicle in another country and brought it to Portugal must pay the Vehicle Tax (ISV).

Learn more about this obligation

Service channels

Learn where and how you can pay the tax of a vehicle purchased abroad
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    To access the Vehicles Customs Declaration (DAV), you must be registered in the Automobile Taxation System

    Check the 'What is the price' field to simulate the amount of the tax to be paid

    Check the documents and requirements required to pay the tax

Who can pay the tax of a vehicle purchased abroad?

When can you pay the tax of a vehicle purchased abroad?

Within 20 business days from the vehicle’s date of entry in Portugal.

After the vehicle's fiscal regularization, you have 60 days to pay the registration fee at IMT, I.P. and request the issue of the registration certificate.  

Where pay the tax of a vehicle purchased abroad?

What are the documents and requirements to pay the tax of a vehicle purchased abroad?

  • Together with the Customs Vehicle Declaration - DAV, you must submit:

    • Vehicle’s purchase invoice (or a sale declaration if you purchased the vehicle to another person/individual).
    • Original documents of the vehicle (registration certificate or ownership registration certificate).
    • Support document of the vehicle’s transport to Portugal and this service payment receipt (if the vehicle did not arrive in Portugal by road).
    • Certificate of compliance - except if you submit the Number of the National Approval Registry issued by IMT, comprising the taxation elements of the ISV applicable to the vehicle (cubic capacity, CO2 emissions, particles) and the tax is calculated based on this registry’s elements.
    • National technical approval (model 9) issued by IMT.
    • Technical inspection certificate (model 112) issued by IMT.
    • Support document of the effective measurement of CO2 emissions through a legally authorized technical centre (Category B Inspection Centres), whenever this element is not part of the vehicle’s certificate of compliance.
  • To use the Tax Authority Portal, you may need to use one of the following sign-in methods:

    • access data to the Tax Authority Portal
    • Citizen Card, PIN codes and card reader
    • Digital Mobile Key.

What is the Price to pay the tax of a vehicle purchased abroad?

How pay the tax of a vehicle purchased abroad?

The request must be carried out online, on the Tax Authority Portal.

  1. Access the Tax Authority Portal and login with your taxpayer number and password of the Tax Authority Portal.
  2. Go to Customs Services > IEC/ISV > Vehicles Customs Declaration (DAV) > DAV - create DAV.
  3. Fill in and submit the DAV and the necessary documents. Save the DAV’s number generated by the computer system. You may use this number to consult or print the DAV at Consultations > Consult DAV. You may also monitor the vehicle’s tax regularisation process.
  4. Pay the tax within 10 business days from the submission of the DAV, using the references on the DUC - Single Collection Document. This document is automatically generated when you submit the DAV.

To access the DAV, you must be registered in the Automobile Taxation System

You may only access the electronic DAV at the Tax Authority Portal after you are registered in the Automobile Taxation System. To be registered:

  1. Login on the Tax Authority Portal.
  2. Access Customs > Registration.
  3. Fill in the registration form’s data.
  4. When the registration is accepted, you may access the DAV, logging in again on the Tax Authority Portal.

After the fiscal regularization of the vehicle, the AAD and the proof of payment of the tax, as well as the annotation of the national license plate assigned, allow the use of the vehicle during 60 days counted from the assignment of the license plate. During this period, the registration fee must be paid to the Institute of Mobility and Transport, I. P. (IMT) and an application must be made for the registration of the vehicle. (IMT) and request the issue of the registration certificate.

Note: The IMT, I.P. only issues the registration certificate and delivers it to the person who owns the vehicle after the tax has been paid to the Tax Office.