Importing a new vehicle

A vehicle is considered new if it has not been registered or used before. Vehicles that are imported as new or that have been temporarily in tax-exempt use for demonstration purposes are also considered new vehicles.

Amount of car tax and taxable value

The Tax Administration cannot provide preliminary calculations or estimates of car tax amounts or the taxable value of various vehicles. The final amount of tax is stated in your car tax decision.

Importing from EU – VAT on new means of transport

When you import a new vehicle into Finland from another EU country, you must pay 24% of VAT on new means of transport in addition to car tax.

A vehicle is considered new if either of the following conditions is met:

  • the vehicle is less than 6 months old
  • the vehicle has less than 6,000 km on its odometer.

If you are liable to pay VAT in Finland, you pay this VAT with your regular VAT payments in accordance with your tax period.

If you are not VAT liable in Finland, you pay the VAT together with the car tax. Instructions for payment are included with the car tax decision.

Read more about buying a new means of transport from another EU country (Detailed guidance)

VAT on imports from outside the EU

In addition to the car tax, vehicles imported from outside the EU are subject to customs duties and an import VAT of 24%. Read more about import VAT on vehicles imported from outside the EU.

Guidance for completing the forms and instructions for payment – when the car is in Finland and you want to use it

1

Submit the declaration of vehicle use

If you want to operate the motor vehicle in Finland before registration, e-file a declaration of use in advance.

Note: at this stage, you can have an inspection for registration carried out for your car without further delay. For more information, see section 4.

2

File your car tax return

After you filed the declaration of use, you must file the car tax return in five days.You can file the car tax return when the vehicle is in Finland.

Note: decisions are not issued immediately after you have submitted the return. When the processing is finalised, you will receive e-mail to notify you of your car tax and you’ll also receive the decision letter by post.

If you cannot use the electronic filing service, you can send us a paper form. If you opted for the paper form, we will send you the decision letter only by post.

3

Pay the car tax

Pay the car tax by its due date. See instructions for payment.

4

Get the vehicle registered

Take the car to a test station. It will undergo an inspection for vehicle registration.

If necessary, you can go to the test station and ask for the inspection to be started even if you haven’t yet filed your car tax return.

This is required for some motor vehicles, including those imported from countries outside the EEA and vehicles subject to reduced rates of car tax. Inspection at the test station must be completed before the Tax Administration can make the decision on car tax.

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