Francisco Cabral Matos (managing associate) is quoted in an article in Expresso newspaper on the Single Road Tax and Vehicle Tax on vehicles imported from other countries within the European economic area.

"Apparently there is no 'unofficial' return initiative, so the correction of the excess IUC will only occur when a request for unofficial review is made, which will cover the last four years of tax paid at the most". It is necessary to prove previous registration in another Member State and that it is a used vehicle 'imported' into Portugal. This proof will be made through the document issued by the competent authorities of the other Member State. If it is the Declaração Aduaneira de Veículos (DAV), which is the document identified in the AT internal instructions, the process must be agile. Otherwise, the taxpayer will have to request other suitable documents from the competent authorities of the other Member State and it will be up to the TA to assess whether it accepts or not".

Read the article here.