Volvo 2008 S40 Owner's Manual page 140

The towing eyelet is located under the floor of the cargo area. This eyelet must be screwed into the positions provided
on the right sides of either the front or rear bumper (see illustrations).
To attach the towing eyelet:
1. Press the mark on the lower edge of the cover (1) to open it.
2. Screw the towing eyelet in place first by hand and then using the tire iron until it is securely in place.
After the vehicle has been towed, the eyelet should be removed and returned to the tool bag. Press the cover back into
position.
Towing a vehicle with all four wheels on the ground
WARNING
Volvo does not recommend towing a disabled vehicle behind another vehicle. Significant difficulty in steering and
braking, combined with unfavorable weather, traffic, and road conditions may make it impossible to maintain vehicle
control.
1. Apply the parking brake.
2. Insert the key into the ignition to unlock the steering wheel. The steering wheel must be unlocked. With the engine
off and the vehicle at a standstill, great effort will be required to turn the steering wheel.
WARNING
Towing a vehicle with a locked steering wheel will make the vehicle impossible to steer.
3. Turn the ignition key to position II.
4. Place the gear selector in neutral. For vehicles with automatic transmissions, follow instruction on
"Shiftlock override" to allow the gear selector to be moved from the Park position.
5. Keep firm pressure on the brake pedal while releasing the parking brake.
6. When towing has been completed, return the gear selector to Park (automatic) or Reverse (manual) and apply the
parking brake.
The following points should also be observed:
Never exceed 50 mph (80 km/h). Never exceed local towing speed limits and heed all local towing restrictions.
page 145,