Declaration of other tax-exempt vehicle use, instructions

This form is for declaring that you have brought or imported a motor vehicle to Finland for certain tax-exempt purposes, and that no Finnish vehicle registration will be applied for. File the declaration before you start operating the vehicle in Finland.

The circumstances that allow tax-exempt vehicle use include testing, research, type approval, racing, demonstration use for a short term, automotive service or repairs, etc. Read more about the rules on tax-exempt operation of motor vehicles in these circumstances (in Finnsh and Swedish only, link to Finnish).

Please note: if your motor vehicle has a transfer permit and it is driven in Finland for racing purposes, you only need to submit the declaration once.

File in MyTax: Home → All activities → Car taxation → Declaration of tax-exempt use → Other situation for tax-exempt use → Select the reason as appropriate

If needed, you can use a paper form (Form 1225e). For more information, go to Forms.

If you vehicle is driven for racing purposes, file the declaration in MyTax as follows: Select → All activities (if you have no car tax account in MyTax) → Car taxation → More activities → Declaration of tax-exempt use → Use for racing purposes → Select the appropriate option.

After you submit the declaration, the Tax Administration sends you an acknowledgement of receipt. You will see the acknowledgement letter in your MyTax mailbox where you can print it out. You will also receive the letter by post to your home address, unless you have activated Suomi.fi messages and chosen not to receive paper mail. Keep a copy of the letter with you in the vehicle, either as a printout or as an image stored in your mobile device. You must be able to show the letter to supervisory authorities such as the police or Customs if requested.

Read more about the rules on tax-exempt operation of motor vehicles.

1 Filer

Fill in your personal details. If you are completing this form on someone else’s behalf, enter the personal details of that person.

Name

This space is for the filer’s name, as instructed above.

Personal ID or Business ID

Fill in the filer’s Finnish personal identity code.

If he or she has no Finnish personal identity code, enter the date of birth. If you are completing this form for a corporate entity (=a legal person), enter its Business ID. The format for the Business ID is 1234567-8. 

2 Vehicle

Enter the details of the vehicle you wish to operate exempt from tax. To find the information you will need for this part of the form, you can refer to the vehicle’s documentation, its certificate of conformity – CoC, or to a foreign or Finnish certificate of vehicle registration.

Make

The name of the company that produces the vehicle.

Model

Vehicle model.

Vehicle identification number (VIN)

Enter the VIN in this space. 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. Most 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 the VIN, to avoid confusion 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 way, if your vehicle is imported from the USA, Japan or a number of other countries, it may have a VIN that contains an I, O or Q.

Registration number

If you have a vehicle registration in another country, enter the numbers and letters on the foreign license plate. In the same way, if you have a transfer permit or test plates, enter the numbers and letters in this field.

Please note: Vehicles driven on public roads must have motor liability insurance.

Country of registration

Enter the name of the country of vehicle registration.

Vehicle category

Select the category in which the vehicle is registered.

3 Purpose of use

Read more about the rules on tax-exempt operation of motor vehicles in these circumstances (in Finnsh and Swedish only, link to Finnish):

Temporary transfer from the place of import to another location in Finland, or to a place of export

This purpose involves moving the vehicle away from the place of import, either to another location in Finland or to a place where it will be taken out of the country, without registration in Finland.

Import for service, repair, other work on the vehicle

This purpose of use is exclusively for automotive maintenance, repair, service or other work on the vehicle including a short distance of transfer, as necessary, to carry out the maintenance, repair, etc.

Test use

The vehicle is brought to Finland or taken into temporary use only for trials, testing, without registration in Finland.

Type approval

The vehicle is brought to Finland or taken into use only for type-approval purposes, without registration in Finland.

Research use

The vehicle is brought or taken into use only for research use, without registration in Finland.

Short-term demonstration

The vehicle is brought or taken into use only as a demonstration vehicle, for a short time, without registration in Finland.

Use for racing purposes with transfer permit (max. 7 days)

A vehicle with no Finnish registration is driven in Finland for racing purposes for no more than 7 consecutive days, and transfer plates are attached to the vehicle during this time.

Use of foreign-registered vehicle for racing purposes (max. 30 days)

Having a vehicle registration in another country, a vehicle is imported only for racing purposes for no more than 30 days and is then taken out of the country. What is meant by “racing purposes” is the car race itself and any necessary operation directly linked to the race. However, if the racecar is always on a trailer when on the road, there is no need to submit this declaration on tax-exempt vehicle use.

Other, what? 

This space is for importing or taking the motor vehicle into use for some other special purpose without registration in Finland. You must state a special purpose of use. The purpose must be different from the other temporary tax-exempt uses listed above.

Place of departure of temporary transfer

Fill in the street address of the location where the transfer trip begins. “Place of departure” refers to the place of import in Finland.

Destination of the temporary transfer

If the transfer trip is made in order to move the vehicle to another location in Finland, please indicate that destination in Finland. If the vehicle is taken out of the country, you must indicate the place in Finland from where the vehicle is taken abroad (e.g. a harbour or a border crossing) as the destination.

4 Period of use in Finland

Start date

This is the date when you begin operating the motor vehicle in Finland, i. e. when it is first used in road traffic in Finland’s territory. For example, if the vehicle is driven from the port where it arrived, its period of use starts immediately.

End date

This is the end date for use in Finland. If you bring the vehicle to Finland for automotive repairs, service or similar reason, you must estimate an end date and fill in that estimated date in this space. Please note that if you bring the vehicle for no more than 7 days for a racing purpose, you do not have to fill in an end date.