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Online service for requesting the issuance of a second copy of a diesel card Exempt from ISP and VAT due to damage / loss


Framework

The exemption from the tax on petroleum and energy products is a tax benefit granted through the use of colored and marked diesel, for the supply of fishing vessels Ordinance No. 117-A / 2008, of 8 February. For this purpose, a magnetic card is used, issued by the Directorate-General for Agriculture and Rural Development (DGADR) and sent to applicants by the Directorate-General for Natural Resources, Security and Maritime Services.


Beneficiaries

Shipowners (natural or legal persons with duly declared fishing activity) of vessels registered in the national fishing fleet, equipped with a diesel propulsion engine and who have a valid fishing license, can benefit from this exemption. This benefit can also be extended to fishing vessels that, although not registered in Portugal, have a valid fishing license and have made their first sale of fish in Portugal, through Docapesca, Portos e Lotas S.A .

Note: The card is personal and non-transferable and is valid for five years from the date it is issued. The respective owners are responsible for their regular use.


Beneficiaries' Obligations

Beneficiaries are subject, under penalty of incurring a tax violation, to the following obligations:
 
  • Communicate to the competent authorities any change in the assumptions of the tax benefit
  • Communicate other relevant changes, namely changes in the vessel's name, port of registration and owner
  • Collaborate with the competent authorities in carrying out the controls that may be determined, with a view to proving the effective allocation of colored and marked diesel to the vessel and providing all the information requested
  • Return the card in the event that the assumptions of the benefit cease, within a maximum period of five working days
  • Report any situation of loss or anomaly on the assigned card.

The beneficiary must guarantee the legitimacy of the information he provides to the filling station, so that the information contained in the billing records is in accordance with the information in the supply records, namely:
 
  • The name of the customer on the invoice must match the name associated with the application for the benefit
  • The tax identification number on the invoice must match the tax identification number associated with the application for the benefit.
  • The beneficiary is obliged to ensure that the colored and marked diesel card is available at the place where the supply is to be carried out. At the time of refueling, the beneficiary must ensure that the card is active.

Application

Orders are made by the shipowner using the forms, to be used according to the following situations: 1st Issue; Alteration of Data and 2nd Copy (Damage / Loss).


Supply record

Sales of colored and marked diesel are mandatorily recorded with the card at the TPA terminals, at the time they occur. When it is not possible to register supplies with the card, because the registration system is not working, or in the event of a card malfunction or loss of the card or PIN code, the service station may proceed to refuel as long as the application is active. This confirmation will be made by the filling station at the Directorate-General for Agriculture and Rural Development (DGADR).

If the application is active, the supply register follows the following procedures:
 
  • The filling station must fill in the Commercial Navigation Form with the supply data and send it to the electronic address cnga@dgadr.pt. (DGADR only considers commercial shipping forms sent by filling stations with the “GNR agent card number” field duly completed)
  • The shipowner must send the 2nd copy request form for loss / damage to the email address: mail.df@dgrm.mm.gov.pt
  • If the application is not active, refueling cannot be carried out and the shipowner must contact DGRM (Tel. +351 213 035 704 / +351 213 035 837, Fax: +351 213 035 917 or e-mail: mail.df @ dgrm.mm.gov.pt.