Scam messages have been sent out in the Tax Administration’s name. Read more about scams.

Use of a vehicle for business purposes

When you conduct business in Finland and put a motor vehicle into operation in this country, you must submit a car tax return and pay the applicable car tax unless the tax has been assessed previously.

In the event that you operate the vehicle before it gets its Finnish vehicle registration, you must additionally submit a declaration of use.

And further, if you operate a rented motor vehicle in Finland for your business, both the car tax return and the declaration of use need to submitted if you rented the vehicle from a party outside Finland.

Example: A company signed a rental contract with a Swedish rental company for a minivan with Swedish registration number plates (vehicle category “M1” – same as a passenger car). The company operates the rented van in Finland in its business, to transport customers and also to transport some goods. In these circumstances, the company must submit both the declaration of use and the car tax return. 

See instructions for submittal

In certain circumstances, to operate a motor vehicle is exempted from car tax. In general, if you place a motor vehicle into one of the types of use that are exemptible, you must submit a declaration of tax-exempt use to inform the Tax Administration of it. The declaration must be submitted before the vehicle is operated.

Check the requirements and conditions for the exemption – find instructions matching your circumstances

Key terms:

Page last updated 4/25/2022