Case Study 26 – Tesla from Liechtenstein

Many people may not even know where Liechtenstein is. It’s a tiny country nestled between Switzerland and Austria. This was actually our first time importing a vehicle from there. Fortunately, importing from Liechtenstein works the same way as importing from Switzerland, so the process was familiar and manageable.

Typically, we import electric vehicles through the regular route because they’re exempt from ISV (Imposto Sobre Veículos). However, Liechtenstein is not part of the EU, which means the customer would also be required to pay IVA (Value Added Tax), 23% of the car’s market value in Portugal.

To avoid this hefty tax, we went with the tax-free import process, since the customer was officially moving to Portugal.

Collecting Documentation

Because we used the tax-free method, the customer needed to gather all the necessary paperwork related to his relocation, both his emigration from Liechtenstein and his registration in Portugal. The first document he received only listed his date of departure, but Portuguese customs also requires documentation showing the date of arrival at the last address in the previous country. This allows them to confirm that the applicant lived there for at least six months, which is a key condition for tax-free import approval.

Thankfully, the authorities in Liechtenstein were efficient and provided this second document relatively quickly, a big contrast to countries like Italy, where similar documents can take months to obtain.

Getting acceptable proof of residency also turned out to be tricky. Customs requires very specific types of documents, and even though we explain everything clearly in our guide, the requirements can still feel excessive… even illogical. Nonetheless, these documents are absolutely essential. Without them, customs will reject the tax-free application.

Fortunately, our customer successfully collected everything needed. While there were a few follow-up questions from customs, the overall import process went smoothly.

Key Takeaways

• When relocating from a non-EU country, it’s usually most cost-effective to import electric vehicles via the tax-free route. While electric cars are exempt from ISV, IVA can still be significant.
• The deregistration document should include both the date of arrival at your last foreign address and your departure date—both are needed for customs clearance.
• Customs demands detailed proof of residency, and while the requirements may seem excessive, they are non-negotiable for a tax-free import.