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.

When you submit the declaration in MyTax, the Tax Administration will immediately send you a letter confirming that the declaration has been received. The confirmation letter appears in MyTax, where you can print it. Go to the Communication tab and then click the See decisions and letters link under Decisions and letters. The letter will also be sent to you by post.

Always keep the confirmation letter of the declaration of tax-exempt vehicle use in your vehicle, either as a paper print-out or available on the display of a mobile device. Present it to the police or Customs if necessary.

Note: Please note that the letter is not a statement of approval regarding tax-exempt use. You are expected to first make sure that the legal requirements for exemption are fully satisfied. If there are no valid reasons for tax-exempt driving by virtue of your student status, the vehicle is subject to car tax. You can request an advance ruling on how the act on car tax is applied to the tax assessment of your vehicle. Read more about requests for an advance ruling.

You can submit the declaration either in MyTax or on paper. MyTax opens on the Your tax types tab. Go to the Tax matters tab and then click the Activities relating to car tax link under Car tax. Then click the link for Declaration of tax-exempt use.

Submit the declaration in MyTax

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.