How to appeal against a registration decision
A company or organisation can appeal against a registration decision related to the following Tax Administration registers: VAT register, prepayment register, register of car tax filers and excise duty registers. You can appeal by filing a claim for adjustment with the Assessment Adjustment Board. Please note that decisions on entry in the employer register cannot be appealed.
The instructions on this page apply to car tax and excise duty registers only if the registration decision has been made on or after 1 January 2021.
This guidance concerns all companies and organisations.
How to appeal
In cases relating to the VAT register or the prepayment register, the company or organisation usually receives a notification. The notification cannot be appealed. A company or organisation wishing to appeal must first request an appealable registration decision from the Tax Administration. You can request an appealable decision in MyTax.
In excise taxation and car taxation, registration decisions are always appealable and do not need to be requested separately.
When a decision is appealable, you can request an adjustment of the decision. Make a claim for adjustment in MyTax.
You can also file the claim for adjustment on paper. State your claim on a free-form written account. You can enclose the form Claim for adjustment of self-assessed taxes (Form 4015e) as a cover page.
If necessary, a fully free-form claim for adjustment can also be filed.
The claim for adjustment must always contain the following information:
- the appellant's name and Business ID
- the registration decision appealed against
- how you want the decision to be adjusted
- the grounds for claiming adjustment.
Remember to sign the claim for adjustment if you file on paper. If the claim is signed by an agent rather than the appellant, enclose a power of attorney. In addition, you must enclose the documentation you want to refer to.
When must the claim for adjustment be filed?
A registration decision can be appealed within 60 days from the date when the company or organisation was notified of the decision.
If a decision on the entry in the prepayment register has been made in or before 2016, the period of appeal is five years. The period of appeal starts at the beginning of the calendar year following the date of decision.
Example 1: On 13 January 2020, a company received a negative decision in response to its request for prepayment registration. A claim for adjustment must arrive at the Tax Administration by 13 March 2020.
Example 2: On 3 November 2020, a company received a notification saying that it had been entered in the VAT register. The company then requested an appealable decision from the Tax Administration, and it received the decision on 20 November 2020. In this case, the claim for adjustment must arrive at the Tax Administration by 19 January 2021.
Example 3: On 11 January 2021, a company received a decision on its entry in the VAT register. A claim for adjustment must arrive at the Tax Administration by 12 March 2021.
Example 4: On 1 April 2021, a company received a decision on its entry in the register of car tax filers. A claim for adjustment must arrive at the Tax Administration by 31 May 2021.
Only claims submitted by the due date will be processed
A claim for adjustment must arrive at the Tax Administration by 4.15 pm on the due date of appeal. The Tax Administration will not process claims that arrive late.
Registration decisions are in force even if an appeal is pending
A company or organisation appealing against a registration decision must still comply with the decision until the appeal has been processed.
You may be re-entered in the prepayment register after previous negligence has been remedied
A company or organisation removed from the prepayment register due to negligence can be re-registered after the previous negligence has been remedied. No claim for adjustment has to be filed. Instead, the company or organisation submits a new request for registration to the Tax Administration. Even in the case of repeated negligence, the Tax Administration can re-enter the company in the register within one year from the removal, unless it seems obvious that the negligence will continue.
Appeals to the Administrative Court and the Supreme Administrative Court
A decision on a claim for adjustment can be appealed to the Administrative Court. The appeal must be submitted within 60 days from the date when the appellant was notified of the decision. Always read the instructions for appeal enclosed with the decision.
A decision by the Administrative Court can be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants a leave for appeal. Appeals to the Administrative and Supreme Administrative Courts may be subject to a charge.