Applying for an advance ruling

Finnish Tax Administration can issue an advance ruling on how the Car Tax Act will be applied to the taxation of the applicant’s vehicle. An advance ruling is issued for concrete situations on the basis of facts presented by the applicant, not for queries of a general nature. It is issued only on how the Car Tax Act will be applied to the taxation of the applicant’s vehicle. An advance ruling is not issued on the taxable value of the vehicle, and no estimates of the tax amounts will be provided.

An advance ruling is issued for a specific period of time, and a legally valid advance ruling is observed as binding at the request of the recipient of the ruling for the period of time for which it has been issued, yet no further than until the end of the calendar year following the issuing of the ruling. A payment of 165 euros is collected for advance rulings issued to private persons and a 550 euro payment for advance rulings requested for commercial purposes.

As a rule, the applicant does not need to present documentation to prove the information stated in the advance ruling application. Tax decisions or other decisions pertaining to the vehicle will be made separately at Tax Administration and Tax Administration’s Car Taxation will request the necessary documentation from the applicant during the taxation procedure to prove the existence of the circumstances detailed in the advance ruling. If the true circumstances of the applicant differ from those detailed in the advance ruling decision, the advance ruling will not be taken into account when implementing taxation.

If a tax declaration has been submitted for a vehicle, and the tax matter is pending at Tax Administration, an advance ruling will not be granted. An advance ruling can, however, be granted after the tax declaration has been cancelled in accordance with section 43 of the Car Tax Act.

Application instructions

Apply for an advance ruling from Tax Administration at the address below:

Tax Administration/ Car Tax
PL 40
00052 Vero

  1. Submit a free-form application in writing.
  2. Specify what you are applying an advance ruling for in the application.
  3. Present the clarification needed to solve the issue.
  4. Supply your personal data and contact information (name and postal address). You may also supply a phone number or e-mail address. As a rule, the postal address should be in Finland, as Tax Administration will send the decision as a cash on delivery consignment. The decision may also be delivered to an address abroad, but, in such cases, the payment due for the decision must be paid in advance to Tax Administration's bank account.
  5. Remember to sign the application.
  6. If the application was drafted by an agent, the power of attorney must be enclosed with the application.