Appealing against a Car Tax Decision
If you are not satisfied with the car tax decision you have received, you can submit a claim for adjustment to the Finnish Tax Administration. You can submit a free-form claim for adjustment in writing.
Who can submit an appeal?
You can submit a claim for adjustment if you are the person liable to pay car taxes, i.e. the person defined as the payer of the car tax.
As the taxpayer, you can also authorise another person to act as your representative and submit the claim for adjustment on your behalf. This must be done using a written power of attorney.
How to appeal?
A claim for adjustment is free-form, but must be made in writing. Include the following information:
- The car tax decision you are appealing against
- The parts of the decision you are appealing against and how they should be adjusted
- The grounds on which you are making the appeal (for example, stating that the taxes are too high is not enough – the appeal must state the grounds on which the tax is incorrect)
- The name of the appellant
- The name of the legal representative, agent, or other person who wrote the claim for adjustment
- The postal address and telephone number using which the Tax Administration can contact the appellant and send requests for information, decisions and other documents concerning the matter
- An account number for the payment of possible tax refunds.
The claim for adjustment must be signed by the appellant, legal representative or agent.
Enclose the following
- The car tax decision you are appealing against (either the original decision or a copy)
- A statement of the time at which the appeal period began if more than three years have passed since the beginning of the calendar year in which the car tax decision was issued
- The documents to which you are referring in support of the claim for adjustment if you have not already sent them to the Tax Administration
- If your agent in the appeal is not a lawyer or a legal aid counsel, he or she must enclose a power of attorney with the claim for adjustment
Send the claim for adjustment to:
Verohallinto / Autoverotus
P.O. Box 40
You can also submit a claim for adjustment at any tax office.
A registered agent must submit a claim for adjustment to the following address:
Verohallinto / Autoverotus
P.O. Box 1000
By when should the claim for adjustment be submitted?
A claim for adjustment must be made within a certain time.
It must be submitted:
- Within three years of the start of the calendar year following the car tax decision
- A minimum of 60 days after receiving notice of the decision.
For example, claims for adjustment regarding car tax decisions implemented in 2014 must arrive by 31 December 2017 at the latest.
The claim for adjustment must be submitted to the Finnish Tax Administration within the time limit. If posted, documents must be sent in time for them to reach the Finnish Tax Administration by the appeal deadline. Claims for adjustment arriving after the deadline will be disregarded.
Tax must be paid even if an appeal is pending
You must pay your car tax on the original due date, even if you have appealed against the tax decision. However, you can petition the Tax Administration to issue an order preventing or postponing any recovery proceedings. The original amount will continue to incur late-payment interest and any surtax, regardless of any such order issued.
However, the car tax must be paid in full in order to obtain a vehicle registration permit.
Please also note that the right to the tax-exempt use of a car expires on the due date for car tax.