IVA on a (nearly) new car from another EU country
For IVA a car only counts as used once it is older than six months and has driven more than 6,000 km. Otherwise you pay IVA in Portugal, even as a private buyer.
By Gerardus Koetje · Updated on
When does a car count as new?
IVA has its own rule, separate from the ISV. A car is new for IVA as long as, when sold, it has been in use for at most six months or has driven at most 6,000 km: at most six months or 6,000 km. Both limits must be exceeded before the car counts as used.
Two examples:
- four months old, 12,000 km driven: new, because the six months have not passed;
- one year old, 3,000 km driven: new, because the 6,000 km have not been reached.
An ordinary used car that has been on the road for years is therefore never affected. This page is about the demonstrator, the pre-registered car and the car you take along shortly after buying it.
What it means
If you buy such a car in another EU country, you pay Portuguese IVA on the purchase, also as a private buyer. That applies even if you are not a business.
- Basis: the price, including the ISV.
- Payment: together with the ISV, so after the DAV, when customs set the ISV.
- Invoice: the law says what must be on it, including the mileage on the date of sale. Check this before you pay.
Whether and how the seller charges VAT in the country of purchase is up to that country. We have not checked this for the Netherlands; ask the seller beforehand and have it put on the invoice.
And the ISV?
The ISV applies as usual, with the reduction for age from table D. For a car up to one year old that is the smallest reduction, 10%. How to calculate the ISV is on Understanding ISV.
Moving with a car you bought new shortly before the move? Check the exemption conditions first: the car must have been yours for six months. See ISV exemption.
Frequently asked questions
How much ISV will I pay for my car?
That depends on the engine capacity, the CO2 emissions and the age of the car. For a used car from the EU the amount is reduced by 10% to 80%. We cannot give a fixed amount: the rates change with the budget. Calculate it with the simulator in the Portal das Finanças before you decide. The explanation is in Understanding ISV.
Facts and sources on this page
Every highlighted value in the text comes from an official source that we read ourselves.
at most six months or 6,000 kmFor IVA a car is new as long as it is sold at most six months after it was first put into use, or has driven at most 6,000 km. Only when both limits are exceeded does it count as used. The date of first use is the date on the ownership or registration document.
Source: Regime do IVA nas Transações Intracomunitárias, artigo 6.º (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Legal basis: RITI art. 6.º n.º 2 en 3 · Checked on
also as a private buyerIf you buy a new car in another EU country as a private individual and it comes to Portugal, you yourself owe Portuguese IVA on that purchase, at the rate that applies in Portugal to the sale of such a car.
Source: Regime do IVA nas Transações Intracomunitárias, artigo 1.º (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Legal basis: RITI art. 1.º b), art. 2.º n.º 2 a) en art. 18.º n.º 1 · Checked on
including the ISVThe IVA on a new car from another EU country is calculated on the price plus the ISV, even if that ISV is not paid at the same time.
Source: Regime do IVA nas Transações Intracomunitárias, artigo 17.º (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Legal basis: RITI art. 17.º n.º 1 en 3 · Checked on
together with the ISVA private individual pays the IVA on a new car from another EU country together with the ISV, to the office that collects the ISV. If no ISV is due, you pay the IVA before the car is registered or given its number.
Source: Regime do IVA nas Transações Intracomunitárias, artigo 22.º (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Legal basis: RITI art. 22.º n.º 3, 4 en 6 · Checked on
mileage on the invoiceAnyone buying a new car in another EU country must demand an invoice showing the names, addresses and tax numbers of seller and buyer, the date of sale, the price, the registration or description of the car and the mileage on the date of sale.
Source: Regime do IVA nas Transações Intracomunitárias, artigo 29.º (Portal das Finanças) (Autoridade Tributária e Aduaneira) · Legal basis: RITI art. 29.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
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
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
Guide: Importing your car into Portugal
Do it yourself, in the right order
The pages on this site explain the rules. The guide is the workbook: what to do in which week, which papers to take to which office, where to click in the Portal das Finanças and what to do when an application is rejected.