The Imposto Único de Circulação (IUC) is an annual tax, but what is the deadline for payment? When can it be paid? An informational leaflet from the Autoridade Tributária e Aduaneira (AT) clarifies these questions.
What is the payment deadline?
AT notes that the IUC is paid annually and:
- is due on the registration date and its anniversaries, regardless of use or enjoyment;
- is chargeable until the cancellation of the registration due to scrapping in accordance with the law;
- must be paid by the end of the:
– month of the registration anniversary for categories A, B, C, D, and E; and
– first calendar month of the year pertaining to categories F and G.
According to AT, “in the year the registration is granted in Portugal, the payment of the IUC should occur up to 30 days after the timeframe required for registration (60 days from the date of registration assignment – article 42 of the Vehicle Registration Regulation)”.
The IUC should be paid by the person listed in the register as the owner, with ownership changes being finalized after two specific points are verified, clarifies the Tax Authority.
How to obtain a payment document?
The payment document can be obtained on the Portal das Finanças under the IUC option.
“Choose Deliver current year – Deliver IUC. Mark the category and click SEARCH. You can apply a Filter by the month of registration. Select the Registration and ISSUE,” explains the Tax Authority.
Then, “verify the data and subsequently ISSUE FOR PAYMENT. The single payment document is provided, allowing you to PRINT DOCUMENT,” AT further explains.
It is also possible to pay the IUC by direct debit, provided the following conditions are met:
- The vehicle(s) belong(s) to Categories A, B, C, D, or E, with a gross weight of 12 tons or less;
- You are the owner of the vehicle(s);
- The vehicle(s) is not under any leasing scheme.
Attention!
AT also alerts to two important points:
- Official IUC settlements cannot be paid by Direct Debit.
- For vehicles in categories A, B, and E (light vehicles and motorcycles), if there are settlements (for the previous year) with exemptions for individuals with a disability degree of 60% or more, it is not possible to pay the IUC through Direct Debit.
There are tax debts eligible for installment payments, clarifies the Tax Authority. The plans can include up to 36 installments, with a minimum monthly amount of 25.50 euros.
