Portugal Business structure
Vehicle import business in Portugal: self-employed or a company?
Your job title alone does not determine the right structure. Consider how you work, ongoing costs and your plans to move before deciding. These are the points to prepare for your business: Vehicle import business.
Let’s discuss your project
A few details to understand your business and the next step.
Bertrand Jayol receives your enquiry for an initial assessment. Referral to the partner is considered with your agreement. Privacy
01 / Your business
How you earn shapes the questions to ask
- Finding and purchasing vehicles abroad.
- Coordinating transport and preparation for sale.
- Vehicle resale or purchase assistance under the agreed model.
Choosing a business structure
| Consideration | Self-employed activity | Company |
|---|---|---|
| Organisation | Business carried on in your name; identify the applicable registration steps. | A separate entity; define ownership and management. |
| Administration | Understand the regime applying to your work and the returns required. | Allow for incorporation and organised accounting with a certified accountant. |
| Decision | Consider simplicity and the way your business will operate. | Consider ownership, organisation and recurring costs. |
There is no universal answer based only on your profession or turnover. These points prepare a discussion, not a personalised tax calculation.
Assess each vehicle separately
Autoridade Tributária lists the DAV and records used for vehicle tax regularisation. Use that reference to prepare the actual file without promising a tax amount or exemption. Company formation does not replace vehicle-specific formalities.
In the budget, separate purchase, transport, checks to arrange, preparation, storage and the cost of unsold stock. Compare buying to order with buying for a sales lot. Gather foreign documents and have resale terms and commitments to the buyer assessed. Plan who handles an issue after delivery and with what resources. A commission-only mandate should also show that the customer, rather than your business, makes the purchase.
02 / Next steps for your project
Questions to prepare your application
- Who owns the vehicle at each stage?
- Will vehicles come from the EU or third countries?
- Do you have the technical records and invoice for each vehicle?
Portugal
Before you incorporate
Registering as self-employed and incorporating a company are different routes. The choice depends on how your business actually operates. A Portuguese company alone does not determine your tax residence or the treatment of every source of income.
Information to gather
- Your country of residence and where you actually work.
- A description of the services or products you sell.
- Whether your customers are businesses or individuals, and their countries.
- Any shareholders, existing business structure and your planned timing.
Sources and references
Content reviewed on