Personal Goods Imports when moving to Portugal

Personal Goods Imports when moving to Portugal .... and Taxes  :|


Importing Vehicles


People who live in another country and transfer their legal residence to Portugal may be entitled to an exemption from Vehicle Tax (ISV - imposto sobre veículos) if they bring a vehicle with them.

How to benefit from the exemption of the Vehicle Tax (ISV)?

If you are over 18 years of age, have resided in a member state of the European Union (EU) or in a non-EU country for at least 12 months and have been able to drive during the minimum period of residence in the country of origin, you can benefit from the regime of vehicle tax (ISV) exemption provided that you transfer your residence to Portugal and:

- has owned the vehicle in your country of origin for at least 12 months (title deed or lease contract with at least 12 months);

- has paid the required taxes in the country where you have lived and where you have purchased the vehicle without having benefited from any tax exemption at the time of dispatch or export to Portugal;

- the vehicle is only for your use purpose on the occasion of the residence transfer to Portugal.


https://eportugal.gov.pt/servicos/pedir … a-portugal


FAQs about this exemption:
(need translation)

https://info-aduaneiro.portaldasfinanca … n-res.aspx

- Who can benefit from the ISV exemption?
(Quem pode beneficiar da isenção de ISV?)

- What are the conditions regarding residence for the ISV exemption purposes?
(Quais as condições relativas à residência para efeitos de isenção de ISV?)

- What conditions must the vehicle fulfil for the ISV exemption purposes?
(Quais as condições que deve preencher o veículo para efeitos de isenção de ISV?)

- How many vehicles can benefit from an ISV exemption and how long does the new ISV exemption last?
(Quantos veículos podem ser objecto de isenção e qual o prazo de fruição de nova isenção de ISV?)

- What is the legal deadline to present the ISV exemption request?
(Qual o prazo legal para apresentação do pedido de isenção de ISV?)

- At which customs office must the ISV exemption request be presented?
(Em que alfândega deve ser apresentado o pedido de isenção de ISV?)

- What documents must be presented for the ISV exemption concession?
(Quais os documentos a apresentar para efeitos da concessão da isenção do ISV?)

- What are the charges that the beneficiary of the exemption has to pay?
(Quais os ónus a que se encontra sujeito o beneficiário da isenção?)

- How does the vehicle circulate during the ISV exemption process and after the vehicle's fiscal regularization (concluded regularisation with the Portuguese AT Finanças)?
(Como se processa a circulação do veículo no decurso do processo de isenção de ISV e após a regularização fiscal do veículo?)

- Is the recognition of the ISV exemption on the occasion of transfer of residence to Portugal subject to expiry?
(O reconhecimento da isenção do ISV por ocasião da transferência de residência está sujeito a caducidade?)


importing Personal Goods


In Portugal, Value Added Tax (VAT) / (Imposto sobre o Valor Acrescentado - IVA) is applied to most goods and services, including imported goods, and is, as a rule, included in the price payable by the consumer. When you transfer your residence from a country outside the European Union to Portugal, the goods you bring with you are considered to be imported and, as a rule, are subject to taxation.

However, your personal belongings and those of your family that are not of a commercial nature and are not intended for any economic activity may be exempt from VAT. This includes, for example, the normal household contents (furnitures, domestic appliances, clothing, ....), any tools you use in your activity/job, your children's bicycles or your private vehicle.

https://eportugal.gov.pt/pt/servicos/ob … ao-de-bens


FAQs about this exemption:
(need translation)

https://www.acm.gov.pt/-/impost-2

- How can I benefit from VAT exemption?
(Como posso beneficiar da isenção do IVA?)

- How can I request the VAT exemption of these personal goods?
(Como posso pedir a isenção do IVA destes bens pessoais?)

- What are the deadlines for this request?
(Quais os prazos em que devo fazer este pedido?)

Importing Personal Goods

(continued from previous post)

Citizens who have lived outside the European Union for more than 12 consecutive months, when they change their residence to Portugal, can import their personal goods, with duty-free/ VAT (IVA tax in portuguese) exemption.

_______

In portuguese:

https://eportugal.gov.pt/pt/servicos/ob … ao-de-bens

https://portaldascomunidades.mne.gov.pt … de-bagagem

- O que se considera bens pessoais?
- Normas a observar na importação de bens
- Documentos necessários

_______

In english:

https://portaldascomunidades.mne.gov.pt … e-consular

- Choose the country where you are living
- Choose the portuguese consulate you want
- Type the website of this consulate

Eg.
From UK:
https://portaldascomunidades.mne.gov.pt … eino-unido

Portuguese Consulate in London, eg:
http://www.portugalemlondres.org

Baggage Certificate:
http://www.portugalemlondres.org/certif … gagem.html

____

From USA:
https://portaldascomunidades.mne.gov.pt … da-america

Portuguese Consulate in New Belford, eg:
http://www.consulateportugalnewbedford.org/us/index.php

Baggage Certificate:
http://www.consulateportugalnewbedford. … gem-us.php

Required documents:
.....
- Signed (original, handwritten), in triplicate (three originals) and dated Statement (click here for sample - in Portuguese only);
....
i.e.
Baggage Certificate SAMPLE
(Eg. as suggested by New Bedford Consulate website)

For the due and legal effects, I, (full name), (single/married),  major, electronic engineer, born in XX, council XX, US State XX, living in XX Haven Street, New Bedford, MA 02740, registered at the Consulate of Portugal in New Bedford under number XX, I declare to transfer my residence from September, 1st, 2021 to Avenida xxxx, Lagos, 8600-148 Lagos, Portugal, sending as part of my personal luggage, the following:

1.    Several tools and garage items
2.    Garage vacuum cleaner
3.    A bedroom furniture; 3 tables; 2 sofas; 1 black chair;
4.    A standing lamp
5.    Personal clothing
6.    Crockery, cups, kitchen vacuum cleaner, shoe holder, ...
7.    Samsung Televisor brand
8.    Yellow racing bicycle
9. …
10. …
11. …

I also declare that the items on this list have been part of my household stuffing for more than six months and are intended for my personal use and the performance of my profession in my new above-mentioned residence, and I therefore request the competent authorities to import them unhindered.

xxxxxx, XX of XX of 2021

(Signature)

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