Tax-exempt operation: for technical maintenance, demonstration, automotive research, dealership use, etc.
Motor vehicles can be operated in Finland under exemption from car taxes if:
- The vehicle arrives and is driven in Finland exclusively for maintenance, repair, service or other work on the vehicle; including a short distance of transfer as necessary to carry out the maintenance, repair, etc.
- The vehicle is driven in this country in order to try it out or to test it; to measure its technical characteristics, to learn about its automotive features, etc.
- All the driving is for research purposes.
- All the driving serves the purpose of obtaining a type approval for the vehicle.
- The vehicle is driven for the purpose of moving it 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.
The Finnish Tax Administration may, on a case-by-case basis, also give permission for tax-exempt use in other circumstances similar to the above.
Submit a declaration of use exempt from car tax
The party that imports the vehicle, or the party that enters the vehicle into service, must inform the Tax Administration of the tax-exempt operation before the vehicle is driven on Finnish roads.
MyTax opens on the Your tax types tab. First select the All tax types tab, then Activities relating to car tax. Then click the link for Declaration of tax-exempt use.
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. The letter will also be sent to you by post.
Keep a copy of the letter with you in the vehicle and present it to the police or Customs if necessary.
Note: The letter is not a statement of approval regarding tax-exempt use. Make sure that the motor vehicle will only be driven for the tax-exempt purpose. You must do this before the driving begins. If there are no valid reasons for tax exemption, your driving the vehicle is subject to car tax. You can request an advance ruling on how the act on car tax (Autoverolaki 1482/1994) is applied to the tax assessment of your vehicle. Read more about requests for an advance ruling.
If you cannot log in to MyTax to send the declaration, complete and submit Form 1225 on paper (Declaration of vehicle use – Tax-exempt use). You will receive the acknowledgement of receipt by post. The letter is sent to the address you have indicated.