Declaration of use of a company car registered abroad – how to fill out the form

Submit a declaration of use before you start operating the company car in Finland. If all of the following requirements are met, your driving will be deemed tax-exempt:

• Your country of permanent residence is Finland.
• The company you work for has a permanent establishment in another country.
• Your company car has its vehicle registration in a foreign country, and the employer is its owner or holder, in accordance with the registration.
• Your company car is to a lesser extent used in Finland because for the most part, it is regularly driven in other countries.

Read more: Tax-exempt use of a company car registered in a foreign country.

Log in to MyTax to submit the declaration (a new window will appear). MyTax will open on the Your tax types tab. First go to Tax matters, and then click Activities relating to car tax under Car tax. Select Declaration, and then click Use of company car registered abroad.

If needed, you can use the paper form Declaration of use of a company car registered abroad (Form 1235).

Once you have submitted the declaration, the Tax Administration will send you a letter confirming that the declaration has been received. You will receive the letter in MyTax immediately, and you can print it out on paper. Unless you have activated Suomi.fi messages and chosen not to receive paper mail, you will also receive the letter by post to your Finnish address. Keep the confirmation message with you in the vehicle either as a printed letter or in electronic format, saved in a mobile device. You must be able to show it to supervisory authorities such as the police or Customs if requested.

1 Person submitting this declaration

Fill in your name and personal details. If you are completing this form on someone else’s behalf, enter the personal details of the person who will drive the foreign-registered vehicle here.

2 Employer company or information on private entrepreneurship

Fill in your employer’s details, including a person to contact. If the employer is a Finnish company’s foreign subsidiary, enter the subsidiary’s foreign TIN. In the event that there are several subsidiaries in different countries, make sure to enter the TIN for the correct subsidiary and country. Complete the “contact person” fields with the information of someone at your employer company that the Tax Administration can contact if necessary.

Move on to fill in the following spaces:

Duration of the employment contract

This is a selection between “contract is valid until further notice” and “contract is for a fixed, temporary duration”.

End date of employment, if applicable (ddmmyyyy)

Indicate the end date for a fixed-term contract.

Contract includes a company car benefit

Indicate whether the fact that you have the fringe-benefit company car is recognized i.e. included in your employment contract’s terms and conditions.

Estimated days of vehicle use (in Finland/in other countries) in the next 12 months

To drive the company car is exemptible only if it is to a lesser extent operated in Finland, and for the most part, in other countries. If on certain days, you drive it both in Finland and in the territory of another country during the same day, the day would be counted towards vehicle use abroad.

3 Vehicle

This section is for giving details on the motor vehicle you are going to operate temporarily exempt from tax. If needed, you can refer to the vehicle’s official documents, such as the certificate of conformity or the vehicle’s foreign registration certificate.

Make

The name of the company that produces the vehicle.

Model

Vehicle model.

VIN (vehicle identification number)

Enter the vehicle identification number (VIN) here. The VIN is an individualised string of numbers and letters to identify the motor vehicle.

Enter the VIN in the same format as it is in the official documents. In general, VINs consist of 17 characters including special characters. For EC/EU type-approved vehicles, the three letters I, O and Q are not allowed in a VIN so as to not confuse them with digits. The character-length limit and the above restriction against certain letters of the alphabet does not apply to the VINs of other than EC/EU approved vehicles. This means that if your vehicle is imported from the USA, Japan or from a number of other countries, it may have a VIN that contains an I, O or Q.

Start date of vehicle operation in Finland (ddmmyyyy)

Enter the date when you place the company car into operation here. This means the date when it is first driven on the road within the territory of Finland.

Registration plate number

Vehicle’s registration number.

Country of registration

Fill in the name of the country where the vehicle is registered.

Vehicle category

Select vehicle category, in accordance with its vehicle registration.

Owner of the vehicle

Fill in the name of the company car’s owner.

Registered holder of the vehicle

Fill in the holder’s name, if any.