Facts and sources
The register behind the site. Every highlighted value in our texts points to a line below.
How we work
We do not copy numbers from other sites. A deadline, condition or amount only enters this register when we have read it ourselves in an official source: the Portuguese ISV code, the Portuguese government's service pages, the IMT, the Dutch RDW or the Dutch tax office. Each fact comes with the source, the article of law where possible, and the date of the check.
Rules change. The rates and some conditions are adjusted with the state budget. If you see a fact that is no longer right, let us know; the address is at the bottom of the page.
What we could not establish from an official source is not here, and we do not present it as a fact in the texts either.
after registration in PortugalOnce your vehicle is registered in the destination country, send your official Belgian plate (the rear plate with the DIV logo) to DIV – 1212 Brussels to have it deregistered. As long as you have a registration plate, road tax remains due.
Source: Verhuizen van België naar het buitenland met uw voertuig (FOD Mobiliteit, gewijzigd 4-12-2025) (FOD Mobiliteit en Vervoer (DIV)) · Checked on
four yearsYou keep the other original documents of the declaration for four years and show them when customs asks.
Source: Etapas na regularização fiscal de veículo proveniente de outro Estado-membro (Autoridade Tributária e Aduaneira) · Checked on
30 calendar daysThe X plate (transit plate) is intended for the export of a vehicle and is valid for 30 calendar days, except in certain VAT-exemption cases where it may be longer. A Belgian resident who wants a temporary export plate for a temporary stay abroad can get at most one per holder per year.
Source: Export a vehicle – transit (FOD Mobiliteit, changed 8-1-2026) (FOD Mobiliteit en Vervoer (DIV)) · Legal basis: KB 20 juli 2001 betreffende de inschrijving van voertuigen · Checked on
13 weeksFor the bpm refund, documents must show that the vehicle was permanently registered in another EU member state, Iceland, Liechtenstein or Norway within 13 weeks of getting export status at the RDW.
Source: Teruggaaf bpm bij export van een gebruikt motorrijtuig (Belastingdienst) (Belastingdienst) · Checked on
16 October 2006A bpm refund on export is only possible for a vehicle that got its Dutch registration on or after 16 October 2006, that is not a damaged vehicle and that has the status 'Export' at the RDW.
Source: Teruggaaf bpm bij export van een gebruikt motorrijtuig (Belastingdienst) (Belastingdienst) · Checked on
23%The normal IVA rate on the Portuguese mainland, also on import, is 23%. The Azores and Madeira may set lower rates.
Source: Código do IVA, artigo 18.º (Autoridade Tributária e Aduaneira) · Legal basis: CIVA art. 18.º n.º 1 c) · Checked on
customs value plus duty and ISVOn import from outside the EU, IVA is charged on the customs value plus the customs duty and the ISV, plus costs up to the first destination in Portugal.
Source: Ofício Circulado 25076/2025 (veículo de país terceiro) (Autoridade Tributária e Aduaneira) · Legal basis: CIVA art. 17.º n.º 1 en n.º 2 a) en b); Ofício Circulado 25076 van 9-7-2025 · Checked on
six months in any twelveA car with a definitive registration from another EU member state may be driven in Portugal for at most six months, continuous or interrupted, in each twelve-month period, and only when it is registered to someone who does not live in Portugal and was brought in by that person for private use.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 30.º n.º 1 · Checked on
20 working daysA private individual files the DAV (customs declaration for vehicles) within 20 working days after the vehicle enters Portugal.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 20.º n.º 1 a) · Checked on
at most 1 yearYou apply for an export plate (Ausfuhrkennzeichen) at the Zulassungsbehörde with the registration certificate and the current plates. You show proof of insurance for foreign vehicles; the registration runs as long as that insurance and at most 1 year. The old Zulassungsbescheinigung Teil I is taken in; you get one limited to the export. If the next roadworthiness test (Hauptuntersuchung) falls before the end of the registration, it has to be done first.
Source: Fahrzeug-Zulassungsverordnung § 45 Fahrten zur dauerhaften Verbringung eines Fahrzeuges in das Ausland (Bundesministerium der Justiz (gesetze-im-internet.de)) · Legal basis: FZV § 45 Abs. 1 und 4 · Checked on
12 monthsYou apply for taking the car out of service (Außerbetriebsetzung) at the Zulassungsbehörde with the Zulassungsbescheinigung Teil I, and you present the stamped plates to have the stamps removed. The office notes the date on the Zulassungsbescheinigung Teil I and hands the papers back. You can have the registration number reserved for up to 12 months from that day.
Source: Fahrzeug-Zulassungsverordnung § 16 Außerbetriebsetzung, Wiederzulassung (Bundesministerium der Justiz (gesetze-im-internet.de)) · Legal basis: FZV § 16 Abs. 1 · Checked on
every monthIn principle the holder must arrange the deregistration. If that is not done, the KBA receives a monthly notice of cars re-registered in another EU member state; if the car is still registered in Germany, the Zulassungsbehörde takes it out of service after checking, and customs and the insurer are informed.
Source: Fragen und Antworten – Zentrale Register (KBA) (Kraftfahrt-Bundesamt) · Legal basis: FZV § 15 Abs. 7 · Checked on
10% or 22%For a van up to 5 tonnes from outside the EU the normal customs duty is 22% for a diesel (hybrid) above 2500 cm³ or a petrol (hybrid) above 2800 cm³, and otherwise 10%. Fully electric: 10%.
Source: TARIC: maatregelen voor GN 8704 21 39 00 (gebruikte diesel-bestelauto boven 2500 cm³), oorsprong VK (Europese Commissie) · Legal basis: GN 8704 21, 8704 31, 8704 41, 8704 51 en 8704 60 00 (tot 5 ton); ongewijzigd in GN 2027 (Uitvoeringsverordening (EU) 2026/2163) · Checked on
10%For a passenger car from outside the EU the normal customs duty is 10% of the customs value, for every fuel, new or used.
Source: TARIC: maatregelen voor GN 8703 23 90 00 (gebruikte personenauto), oorsprong VK (Europese Commissie) · Legal basis: Verordening (EEG) 2658/87 bijlage I, GN 8703 21 tot en met 8703 80 (GN 2026: Uitvoeringsverordening (EU) 2025/1926; ongewijzigd in GN 2027: Uitvoeringsverordening (EU) 2026/2163) · Checked on
0%A vehicle of UK origin enters the EU without customs duty if the importer claims this in the declaration, based on a statement on origin by the exporter or their own proof of origin. A car built outside the UK that was only driven in the UK is not of UK origin.
Source: Handels- en samenwerkingsovereenkomst EU–VK (PB L 149 van 30-4-2021) (Europese Unie) · Legal basis: Handels- en samenwerkingsovereenkomst EU–VK art. 39, 54, 56 en 58; TARIC-preferentie VK (D2253/20) · Checked on
price plus transport to the EUThe customs value is the price paid for the car when sold for export to the EU, plus the cost of transport, insurance and loading up to the place where it enters the EU.
Source: Douanewetboek van de Unie (Verordening (EU) 952/2013) (Europese Unie) · Legal basis: Verordening (EU) 952/2013 art. 70 lid 1 en art. 71 lid 1 e); van toepassing tot 21-9-2027, daarna vervangen door Verordening (EU) 2026/2108 · Checked on
freeThe IMT declaration with your car's homologation number is requested online and is free. You can only submit a registration certificate that shows the European type-approval number.
Source: Consulta de Registos de Homologação para atribuição de matrícula a veículo importado (Instituto da Mobilidade e dos Transportes) · Checked on
import declaration (DAI)A vehicle from outside the EU is presented at the Portuguese customs office of entry with an import declaration (DAI), on which customs duty and IVA are charged. ISV follows through the DAV.
Source: Ofício Circulado 25076/2025 (veículo de país terceiro) (Autoridade Tributária e Aduaneira) · Legal basis: Ofício Circulado 25076 van 9-7-2025 · Checked on
no reduction for ageA used car with a registration from outside the EU gets no ISV reduction for age: table D only applies to cars with a registration from another EU country. Customs tax it as a new car.
Source: Informação vinculativa P.23408 (ISV, veículo de país terceiro) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 11.º n.º 1; informação vinculativa P.23408 (8-8-2022) · Checked on
the same conditionsFor IVA on import, a move from outside the EU gives an exemption for your own car, on the same conditions as for customs duty.
Source: Richtlijn 2009/132/EG (btw-vrijstelling bij invoer) (Europese Unie) · Legal basis: Richtlijn 2009/132/EG art. 2 lid 1 b), 3 en 4; in Portugal Decreto-Lei 31/89 art. 2.º tot en met 10.º (AT-tabel Isenções de IVA, code 417) · Checked on
12 months outside the EUAnyone moving their normal residence from outside the EU into the EU may bring their own car without customs duty: at least 12 months living outside the EU, the car owned and used for at least 6 months before leaving, declared within 12 months of the move, and not lent, hired out or sold for 12 months without notifying customs.
Source: Verordening (EG) 1186/2009 (douanevrijstellingen) (Europese Unie) · Legal basis: Verordening (EG) 1186/2009 art. 2 lid 1 c), 3, 4, 5 lid 1, 7 lid 1 en 8 lid 1 · Checked on
10 working daysISV must be paid within 10 working days of the notification of the assessment.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 27.º n.º 1 · Checked on
€ 500A diesel car pays € 500 extra ISV, unless the certificate of conformity (or the technical homologation) states particle emissions below 0.001 g/km. For a used EU car the table D reduction also applies to this surcharge (art. 11.º n.º 1).
Source: Código do Imposto sobre Veículos (CISV), version including Lei n.º 73-A/2025 (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 7.º n.º 3 · Checked on
outside ISVFully electric vehicles fall outside the scope of ISV.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 2.º n.º 2 a) · Checked on
€ 100If the environmental component is negative, it is deducted from the cylinder component; the total ISV is never below € 100.
Source: Código do Imposto sobre Veículos (CISV), version including Lei n.º 73-A/2025 (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 7.º n.º 4 · Checked on
25%A plug-in hybrid that meets the conditions of article 8 (among them at least 50 km electric range and low CO2 emissions) pays 25% of the ISV from the ordinary table. Plug-in hybrids are therefore not exempt.
Source: Código do Imposto sobre Veículos (CISV), version including Lei n.º 73-A/2025 (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 8.º n.º 1 d) · Checked on
80%The highest reduction in table D is 80%, for a car older than ten years. Age counts from the first registration to the end of the DAV deadline (art. 11.º n.º 2).
Source: Código do Imposto sobre Veículos (CISV), table D (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 11.º n.º 1 · Checked on
10%For a used car from another EU member state the ISV is reduced according to table D; for a car up to one year old that is 10%.
Source: Código do Imposto sobre Veículos (CISV), table D (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 11.º n.º 1 · Checked on
table AThe ISV of a passenger car is the sum of a cylinder-capacity component and an environmental component based on CO2 emissions, each calculated as value × rate − deduction from table A. The environmental component has separate tables for petrol and diesel and for the NEDC and WLTP test methods. The table has not changed since Lei n.º 82/2023; the 2026 budget law (Lei n.º 73-A/2025) changed only art. 8.º and art. 52.º.
Source: Código do Imposto sobre Veículos (CISV), version including Lei n.º 73-A/2025 (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 7.º n.º 1, tabel A · Checked on
30 daysIn the year of registration you pay the IUC within 30 days after the legal deadline for registration ends. This also applies to imported vehicles.
Source: IUC — Imposto Único de Circulação (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Checked on
exemptFully electric vehicles are exempt from IUC.
Source: IUC — Imposto Único de Circulação (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Checked on
1 January 2020Since 1 January 2020 the IUC looks at the date of the first registration in an EU or EEA country, not the date of the first Portuguese registration.
Source: IUC — veículos importados (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Legal basis: Lei n.º 119/2019 · Checked on
the registration monthIn later years you pay the IUC each year by the end of the month in which the registration was assigned.
Source: IUC — Imposto Único de Circulação (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Checked on
10 daysYou hand in the original foreign registration certificate to the IMT within 10 days of filing the DAV.
Source: Etapas na regularização fiscal de veículo proveniente de outro Estado-membro (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 20.º n.º 5 · Checked on
only after customsA vehicle gets no Portuguese registration until customs has confirmed that the ISV is paid, secured or exempt.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 27.º n.º 3 · Checked on
model 112For the declaration you need inspection certificate model 112, issued by a category B inspection centre (CITV). If the CO2 emission is not on the COC or in the homologation register, the centre measures it.
Source: Etapas na regularização fiscal de veículo proveniente de outro Estado-membro (Autoridade Tributária e Aduaneira) · Checked on
14 daysAfter the export notification you may drive on Dutch public roads for another 14 days with the export plate (white plates with black characters); for a passenger car insurance and a valid MOT (apk) remain required.
Source: Voertuig exporteren (RDW) (RDW) · Checked on
€12.00Reporting a vehicle for export at an RDW test station or RDW desk costs €12.00. A recognised export company sets its own price.
Source: Voertuig exporteren (RDW) (RDW) · Checked on
10 working daysIf the car is already abroad, you report the export yourself online (Melding export). The RDW assesses it within 10 working days and sends a confirmation letter; only stop the insurance once you have that letter. This route gives you no export certificate.
Source: Voertuig exporteren (RDW) (RDW) · Checked on
60 daysRegistering a vehicle in the owner's name (registo automóvel) has a legal deadline of 60 days. An initial registration can be filed online.
Source: Registar um automóvel (gov.pt, updated 27-04-2026) (Instituto dos Registos e do Notariado) · Checked on
185 daysFor the ISV code you live in Portugal when you have your normal residence there for 185 days or more per calendar year.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 30.º n.º 6 · Checked on
60 daysWith only the DAV you may drive the car for 60 consecutive days. The registration request must be filed within those 60 days.
Source: Pedir a matrícula para um veículo importado (gov.pt, updated 04-09-2026) (Instituto da Mobilidade e dos Transportes) · Legal basis: Decreto-Lei n.º 102-B/2020 · Checked on
30 daysThe scheme for people who are in Portugal temporarily for an assignment, placement or study must be requested within 30 days of entry.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 34.º n.º 3 · Checked on
12 monthsThe ISV exemption on moving must be requested within 12 months of the date you transferred your residence to Portugal.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 45.º n.º 2 a) · Checked on
six monthsThe car must have been your property in the country of origin for at least six months before the move, counted from the issue date of the registration certificate (or of the lease contract).
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 60.º n.º 1 c) · Checked on
form 1460.1You request the exemption online in the Portal das Finanças, with form 1460.1 (Pedidos no âmbito do Imposto Sobre Veículos) together with the DAV.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 61.º · Checked on
freeFiling the exemption request is free of charge.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Checked on
18The exemption is for people over 18 who transfer their residence to Portugal from an EU member state or a third country.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 58.º n.º 1 · Checked on
once every ten yearsThe same person can get the moving exemption once every ten years, counted from the assignment of the registration; each request covers one vehicle.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 48.º n.º 1 · Checked on
six monthsFor the exemption you must prove that you lived abroad for at least six months before moving to Portugal.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 59.º n.º 1 a) · Checked on
12 monthsYou may not sell, give away, rent out or lend an exempt car within 12 months of the assignment of the Portuguese registration. If you do, the full ISV becomes payable.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 47.º n.º 1 · Checked on
30 daysIf the request for exemption is refused, the applicant has 30 days to state what will be done with the vehicle.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 45.º n.º 6 · Checked on