Temporary tax-exempt use of a vehicle registered in an EEA country
Submit a declaration of tax-exempt vehicle use before you start using the vehicle in Finland. Read more about tax-exempt vehicle use.
The Tax Administration will confirm your declaration, but that does not mean that the Tax Administration has checked or confirmed that the requirements for tax-exempt use are met. Please remember to check beforehand whether or not you have the right to use the vehicle exempt from tax. If you do not, your use of the vehicle is subject to tax.
You will receive a letter in MyTax as soon as your declaration has been confirmed. You will also receive the letter by post to your home address, unless you have activated Suomi.fi messages and chosen not to receive paper mail.
- Always keep the confirmation letter in your vehicle and present it to the police or Customs if requested.
You can also submit the declaration by filing Form 1230e (Declaration of 14 days of tax-exempt use of EEA vehicle, available in Finnish and Swedish, link to Finnish).
- After the Tax Administration has confirmed your declaration, it will be sent by post to the address you have given.
Requirements of tax-exempt use
If you live permanently in Finland, you can use a vehicle that is registered in another EEA country exempt from tax once during a calendar year. You have the right to use the vehicle exempt from tax if you or a member of your family imports the vehicle to Finland for private use. You and your family can use the vehicle exempt from tax for a continuous period of at most 14 days.
Your family is considered to include your spouse and any unmarried children who live in the same household as you. If you live permanently with another person in a marriage-like relationship, this person is considered your spouse even if you are not married.
If the requirements for tax-exempt use are not met, the vehicle is considered to have been taken into taxable use. The person who started using the vehicle must submit a declaration of use and file a car tax return. Read more about filing the tax return.