Application for extension of the time limit for tax-exempt use, instructions

If the requirements for tax-exempt use are met, and you live outside Finland on a permanent basis, you can take your foreign-registered vehicle with you to Finland and drive it here without paying car tax.

For this category of tax-exempt use it is not necessary to file a notice to the Tax Administration. In these circumstances, your motor vehicle is in “tourist use” in Finland; for a maximum of 6 months during a period of 12 months.

If you submit this application, the Tax Administration can provide more time for the tax exemption. The maximum extension is one year.  You are required to submit the application before the end of the period of tax-exempt use as described above.

If the Tax Administration has already given you an extension, you can continue the tax-exempt use of the vehicle only when 6 months have elapsed from the extended period’s end date.

Log in and file in MyTax (a new window appears). MyTax opens on the Your tax types tab. Go to the Tax matters tab and then click the Activities relating to car tax link under Car tax. Then click the link for Extension of the time limit for tax-exempt use.

If needed, you can use a paper form Application for extension limit of tax-exempt of vehicle use (Form 1260e).

Read more about how the permanent place of residence for purposes of car tax is determined.

1 Applicant

Fill in your (or the applicant’s) personal details, including postal address in Finland, and postal address in another country.

2 Need for extension

Please state your reasons for requesting an extension. For example, your reason may be that you have arrived in Finland because your employer has sent you to work here. Now, your assignment or job will continue for longer than six months, so you need an extension of time. Accordingly, please enter the relevant information here.

When did you arrive in Finland?

Enter the date when you arrived in Finland. The date format is ddmmyyyy.

Up to what date are you requesting extension?

Fill in your planned end date for the extension (ddmmyyyy).

3 Vehicle

This section is for giving details on the motor vehicle you use exempt from tax. To find the information for this part of the form, you can refer to the vehicle’s documentation, its certificate of conformity – CoC, or to a foreign or Finnish certificate of vehicle registration.

Make

The name of the company that produces the vehicle.

Model

Vehicle model.

VIN, the vehicle identification number

Enter the VIN in this space. The VIN is an individualised string of numbers and letters to identify the motor vehicle.

Enter the VIN in the same format as it is in the official documents. Most VINs consist of 17 characters including special characters. For EC/EU type-approved vehicles, the three letters I, O and Q are not allowed in the VIN in order to avoid confusion with digits. The character-length limit and the above restriction against certain letters of the alphabet does not apply to the VINs of other than EC/EU approved vehicles. This means that if your vehicle is imported from the USA, Japan or from a number of other countries, it may have a VIN that contains an I, O or Q.

Country of registration

Fill in the name of the country where the vehicle is registered.

Registration number

Fill in the number and letters on the vehicle’s registration number plate.

First imported into Finland on

Enter the date (ddmmyyyy) when you took the vehicle to Finland for the first time.

Use in Finland within the past year 

Indicate for how many days, in the past 12 months (fill in the number of days), the vehicle has been in use.

Vehicle category

Select the category in which the vehicle is registered.