Case Study 44 – Two Vonk Electric Cars from Belgium

We received two separate requests to import these unique Vonk Electric cars. They are fully customizable, retro-inspired electric vehicles designed for short-distance driving and everyday use. With a typical range of around 160 km, they are ideal for city or town driving, perfect for places like the Algarve or the Lisbon area.

Taxes

Because the cars are fully electric, no ISV tax had to be paid. However, since the cars were brand new, an IVA (VAT) payment was required. In such cases, it’s always worth checking whether the car can be purchased without VAT in Belgium, where these cars are sold. That way, VAT only needs to be paid once (in Portugal). And if the car is bought for a company, the tax advantages can be even greater.

No Belgian registration needed

Both vehicles were brand new. Previously, the company had registered cars in Belgium before exporting them to other countries, but we found a simpler and more efficient way. Brand new cars can be shipped directly to Portugal without plates. All that was needed were the COC, sales invoice, shipping invoice, and CMR (transport document).
By skipping the Belgian registration, we were able to obtain Portuguese registration right away, saving both time and unnecessary costs.

No inspection needed

Since the cars were new and had never been registered in Belgium, no import inspection was required. This eliminated yet another step in the process and helped speed things up further.

Very different approval times

Interestingly, the two cars had very different approval timelines. One went to the Algarve and was approved within a week, while the other — delivered to the Lisbon area — took nearly two months. Part of the delay was due to the second customer taking longer to collect the shipping documentation, but the difference was still striking. This clearly shows how much the process can depend on the individual customs officer handling the case. Sometimes, even after multiple reminders, an official can simply forget to process a file, which can cause unnecessary delays.

Key takeaways:

• Electric cars are exempt from ISV tax.
• For brand new cars, IVA must be paid, but a foreign registration and inspection may not be necessary.
• Even with identical applications, approval times can vary greatly, depending on who handles the case.