Declaration of use
Car tax must be paid on a vehicle subject to car tax before it is registered or taken into use in Finland. A vehicle can be used in traffic temporarily tax-free if a declaration of use has been submitted of it to Finnish Tax Administration.
The declaration of use can be provided electronically for a vehicle that is to be registered in Finland.
Before submitting an electronic declaration of use, take a look at the guide on this page.
An electronic declaration of use is submitted
- before taking a vehicle to use in Finland, for example, upon import
- if the vehicle is to be registered in Finland
- if the vehicle will be taken into use later before registration
A declaration of use is not submitted if the vehicle is being transported using some other means of transport.
You cannot submit an electronic declaration of use if the vehicle is not to be registered in Finland or the vehicle is used exempt from taxes in some other way. Read more.
Conditions for electronic declaration of use
- working internet connection
- valid e-mail address (the confirmation for the declaration of use will be sent automatically to the supplied e-mail address)
- information on the vehicle (make, model and production number)
- company name if the vehicle is owned by a company.
After submitting the declaration of use
- A car tax declaration needs to be submitted separately to Tax Administration within 5 days of the declaration of use (if the date of submission is on a Saturday or a holiday, the service will automatically calculate the next working day when the car tax declaration must be submitted).
- A vehicle can be used tax-free temporarily for a maximum of three months (the service will automatically calculate the last day) if the car tax declaration has been submitted within 5 days of the confirmation of the declaration of use.
- Note that the right for tax-free use expires, at the latest, on the due date of the car tax.
- Cancelling the car tax declaration or the taxation will end the right for tax-free use.
- The Tax Administration-confirmed declaration of use must be kept in the vehicle in a legible form either as a printout or on a mobile device. The driver must, on request, present the confirmation of the declaration of use to a traffic-supervising authority. Printing out the confirmation is recommended.
Other conditions for the use of a vehicle
- the vehicle has a valid EEA registration or transfer permit
- the vehicle’s motor liability insurance is valid in Finland
- the vehicle is roadworthy in Finland. Further information is available on www.trafi.fi/en.
The user of the vehicle is responsible for making sure that the conditions for tax-free use of the vehicle are fulfilled.
The Customs online services support the following browser applications and versions: Internet Explorer 7.x, 8 or 9, Mozilla Firefox 24. For the website to function optimally, we recommend that you use the aforementioned browser versions. The user experience has been designed with mobile devices taken into account as well.
Problems or disruptions
- If you do not receive the confirmation via e-mail within 5 minutes of submitting the declaration of use, the declaration can be re-submitted. Make sure that you spelled the e-mail address correctly.
- If the confirmation that arrived contains incorrect information, re-submit the declaration with the correct information.