Vans and trucks from the Netherlands to Portugal: ISV, IMT and IUC

A light goods vehicle (ligeiro de mercadorias, in everyday Portuguese a carrinha) with a gross weight of up to and including 3,500 kg is subject to ISV. Many vans fall under table B, which looks only at engine capacity, either at the full amount or at a reduced percentage. Which one applies depends on the load area, the number of seats and four-wheel drive. Vans that do not qualify for a reduced or intermediate rate fall under table A, like passenger cars.

Light mixed-use vehicles over 2,500 kg can get a reduced rate under conditions. Diesels pay a surcharge, which is reduced for some vans. We do not state percentages per van type or any amounts: customs (AT) calculates the ISV.

Heavy goods vehicles (N2 and N3) over 3,500 kg are not on the AT's list of vehicles subject to ISV, and the ISV code only covers goods vehicles up to 3,500 kg. Our conclusion is that a heavy truck pays no ISV; confirm it with customs for your vehicle before you buy.

The IMT route for commercial vehicles:

1. Modelo 9 IMT, on which the manufacturer confirms that the vehicle belongs to a national homologation.
2. Inspection for registration at a category B inspection centre (CITV); you receive the certificate modelo 112, valid for 90 working days.
3. Regularisation at customs with the DAV, within 20 working days of entry.
4. The IMT file, with the IMT fee in Portugal of €45 with national homologation and €165 without, for light and heavy vehicles alike.

A purchase from a business needs a commercial invoice (fatura comercial) for customs. The full route, including the Registo Automóvel, is on importing a car to Portugal. There is no official average processing time; as an indication only, with complete papers the Portuguese part usually takes a few weeks in practice.

After registration, the IMT inspection cycle applies:

• light goods vehicles (N1): two years after the date of first registration, then every year;
• heavy goods vehicles (N2 and N3): one year after the date of first registration, then every year.

The annual IUC puts goods vehicles in category C for own-account transport and category D for transport for hire or reward. Without proof of professional transport, category C applies. The rates depend on the permitted gross weight; we give no amounts. From 1 January 2027 new IUC payment dates apply.

• No CoC or national homologation: the IMT then asks for the homologation of the country of origin, and the fee is higher.
• The 20 working days for the DAV pass while the vehicle waits for an inspection slot.
• The modelo 112 expires after 90 working days.
• The export plates are valid on Dutch roads for 14 days and never beyond the APK; abroad the rules vary by country, so check them before the trip.
• The commercial invoice is missing for a purchase from a company.

In the Netherlands a van or truck needs export insurance and a valid APK (the Dutch roadworthiness test) for the export trip, and gets two white plates. Motorhomes, vans and trucks over 2,500 kg are priced on request. For business buyers we need the company name, address and VAT number. If the buyer cannot come to the Netherlands, a contact person here may arrange the export. A vehicle carried on a low-loader or trailer usually needs no driving insurance, but the export document is still required. No EX-A is needed, as Portugal is in the EU.

BPM is the Dutch registration tax, and our BPM refund service also covers vans if the conditions of the Belastingdienst, the Dutch tax administration, are met. See also white export plates, insurance for the export trip and our prices for Portugal. Exporting a motorhome instead? See motorhome and caravan export.