Instructions for filling in the period-specific car tax return via API
This guidance describes how you can submit a registered car tax filer’s period-specific car tax return via an interface (API). The car tax period is always the calendar month.
Please note that you must file a return for every tax period, even if you have no vehicles to report.
Tax return for a period when you do not have vehicles to report
If you have no information to report for the period, enter the following details:
- Enter the registered car tax filer’s Business ID. If the return is filed by a representative authorised by the registered car tax filer, also enter the representative’s Business ID.
- Specify the car tax period and state that the number of vehicles is zero.
You can submit details up to 6 months in advance.
Tax return for a period when you have vehicles to report
Report the following general information about the period
- Registered car tax filer’s Business ID. If the return is filed by a representative authorised by the registered car tax filer, also enter the representative’s Business ID.
- Month and year of the car tax period.
- Total number of vehicles reported for the period.
When you use the API, you do not need to enter the total tax for the car tax period. Just report the amount of tax per vehicle.
Give the following details separately on each vehicle
Vehicle identification number
The vehicle identification number (VIN) is a unique code for identifying the vehicle. It is stated in the official documents of the vehicle. Vehicles are specified by the VIN in the transport register.
Enter the VIN in the same format as it is in the transport register. The VIN usually consists of 17 characters, and it may contain special characters. The VINs of EU and EC type-approved vehicles usually do not have the letters o, i or q, because these may be easily mistaken for numbers.
Enter the date of first registration in Finland. The date of registration must be during the tax return period.
Date when price was determined
Report the vehicle’s date of registration as the date when the price was determined.
If an order and sales contract for the vehicle was made before the date of registration and a recommended retail price existed for the vehicle on the contract date, report the contract date as the date when the price was determined.
For more information, see the Tax Administration’s detailed guidance on a new vehicle’s taxable value in car taxation (available in Finnish and Swedish, link to Finnish).
Price code and price source
Report the price code or other code for price in the vehicle details.
Report the price code that was valid on the date when the vehicle’s price was determined.
The price code is a unique code for the vehicle model, determined by a company.
- The vehicle importer or manufacturer must provide the Tax Administration with information on their commercially available vehicle models. The information must be itemised by price code. Read more about reporting the price code.
If details of a commercial title confirmed by the Tax Administration have been used in the tax calculation, report the commercial title (i.e. the vehicle identifier) as other code for price. The commericial title can be used until a new price code is adopted for the vehicle or the vehicle is no longer on sale. Read more about how to switch from the commercial title to the price code.
- Commercial title refers to the vehicle identifier that consists of 10 numbers and specifies the model of the vehicle. The identifier usually starts with the numbers 1100.
- Report the commercial title that was valid on the date when the vehicle’s price was determined.
If the price code reported to the Tax Administration or the commercial title confirmed by the Tax Administration has not been used in the tax calculation, enter 9999 as the other price source.
Taxable value of vehicle
Enter the taxable value of the vehicle in euros with two decimal places. The value includes all taxes.
The taxable value of the vehicle is its standard retail value including tax. All accessories included in the vehicle on the date of registration, as well as the portion of the vehicle’s delivery costs that exceeds €600, are included in the vehicle’s taxable value. The taxable value of the vehicle includes all taxes included in the price of the vehicle.
Total recommended retail prices of vehicle accessories.
Enter the recommended retail prices of the vehicle’s accessories in euros with two decimal places. Enter the prices with VAT but without car tax.
Enter the total recommended retail prices of accessories and taxable supplies insofar as they are not included in the recommended retail prices of the price code reported for the vehicle, as well as the portion of the vehicle’s delivery costs that exceeds €600.
Amount of tax on vehicle
The Tax Administration will not calculate the tax amount for the vehicle – it must be calculated by the filer.
Report the vehicle’s special use if you request tax exemption or tax reduction for the vehicle.
Enter the grounds for tax exemption or reduced tax.
Also report the traffic licence number if you report the vehicle as a taxi exempt from tax or eligible for tax reduction. Read more: The reduced car tax for taxicabs and full exemption from tax
The Tax Administration can grant tax exemption for a vehicle or reduce the amount of car tax upon the filer’s request if the conditions for tax exemption or tax reduction are met. Vehicles that can be exempted from car tax include rescue vehicles and ambulances.