Tax-exempt use of vehicles with test plates attached

An exemption from car tax is allowed if the holder of the certificate for the test plates or the holder’s representative is in the vehicle when it is operated on the road. Circumstances of tax-exempt use may include:

  • You drive the vehicle to a destination where it is washed, or accessories are installed or the tank is filled up, before showing it to a customer
  • You drive the vehicle only to make sure that it is roadworthy
  • You drive it to an inspection station to have it inspected
  • You drive it to a repair shop
  • You present the vehicle on a short-term basis to a prospective customer residing in a foreign country. Please note: If the prospective customer is a permanent resident of Finland, it does not fall under tax-exempt use to drive a vehicle with test plates.

It is not necessary to submit a declaration of tax-exempt vehicle use to the Tax Administration if test plates are attached and the above conditions of tax-exempt use are fulfilled.

If the above conditions are not fulfilled, the vehicle is considered to have been taken into taxable use. The person who started using it must submit a declaration of use and file a car tax return. Read more about filing the car tax return.

Applications for test plates and certificates must be submitted to Traficom, the Finnish Transport and Communications Agency. Read more about the certificate for test plates (Traficom).