Application for refund of car tax based on export – how to fill out the form
Motor vehicles that have first been taxed in Finland and then exported can qualify for the export refund. This requires that the vehicle will be kept in a foreign country on a permanent basis. The party entitled to submit the application is the owner.
No refund can be applied for until the vehicle is exported. You must submit the application in 30 days.
Log in to MyTax. Go to the Tax matters tab and then click the Activities relating to car tax link under Car tax. Select the Refund of car tax based on export, tax exemption, or reduced tax.
If necessary, you can submit the Application for refund of car tax based on export (Form 1215e) on paper.
Read more: Refunds of car tax due to export.
1 Applicant
Name
Fill in the applicant’s name.
Personal identity code or Business ID
Fill in the applicant’s identity code as appropriate. If he or she has no Finnish personal identity code, enter their date of birth. If the party is a corporate entity (=a legal person), enter the Business ID. The format for the Business ID is 1234567-8. If the applicant is a foreign company, fill in its TIN, the Taxpayer Identification Number. Note: there are several different TIN formats. The formats vary country by country.
Note: If you are a self-employed person operating a trade or business (T:mi), enter your personal identity code. Although you may have been issued a Business ID for your trade or business (T:mi), do not fill in that Business ID here. For purposes of this application form, if the applicant is a business enterprise, it must be an incorporated one i.e. a legal person, not a self-employed operator. If you are self-employed, you are not a legal person although you are treated as having a “company”. The authorities treat you as a private individual when issuing you the refund.
2 Representative for the applicant (fill in this space if necessary)
If someone other than the applicant is submitting the refund application as a representative, enter their name and personal identity code or Business ID here. If the representative has no Finnish personal ID, fill in the date of birth. Fill in the Business ID if the representative is a corporate entity (=a legal person). The format for the Business ID is 1234567-8. If the representative is a foreign company, fill in its TIN, the Taxpayer Identification Number. Note: there are several different TIN formats. The formats vary country by country.
Note: If the representative signs the application form on the applicant’s behalf, the representative’s letter of authorisation (power of attorney) must be enclosed. However, attorneys and public legal advisers do not need to be authorised with a letter of authorisation for tax representation.
3 Export details
The vehicle was roadworthy on the export date.
Selection: Yes or No
Only the vehicle’s owner, registered on the date of export, can receive the refund.
Date when the vehicle was exported
Fill in the date of exportation to another country for operation outside of Finland on a permanent basis.
The periodic motor vehicle inspection was approved when status changed to “decommissioned”
Selection: Yes or No
Note: the refund can only be granted for vehicles that have been roadworthy on the date of export.
The motor vehicle is temporarily decommissioned
Selection: Yes or No
The refund can only be received for vehicles with a “decommissioned” status on the register.
4 Vehicle
Fill in information on the vehicle. To find the information you need for this part of the form, you can refer to the vehicle’s documentation, its certificate of conformity – CoC, or to its foreign or Finnish certificate of vehicle registration.
Make
This line is for the vehicle’s make, i.e. the name of the company that makes the vehicle.
Model
This line is for the vehicle’s model name.
VIN, the vehicle identification number
Enter the VIN in this space. The VIN is an individualised string of numbers and letters to identify motor vehicles. You can find the VIN of a registered vehicle on its registration certificate.
Enter the VIN in the same format. 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.
Variant
Version
Enter your vehicle’s variant and version. “Variant” and “version” refer to technical characteristics, including the fuel that the engine runs on, the engine’s displacement, power rating, and the vehicle’s or car’s body style. One way to find the version is to look it up on the certificate of registration inspection, under D.2.
Date of first registration
Use the ddmmyyyy format. The first registration date of a vehicle is the day when the vehicle was entered in a register of motor vehicles for the first time, either in a foreign country or in Finland.
Max. 10 years is allowed between the date of the vehicle’s first entry into service and the date of export from Finland. No refund is granted for vehicles older than that.
The date of first registration is important because it is the base for assessing the vehicle’s age for purposes of car taxation. The counting of time is based on full months, starting from the date of first registration. If that date is not known, you can establish the vehicle’s age from the end date of the month of manufacture. If the month when the vehicle was manufactured cannot be ascertained, age must be determined by the probable year of first registration, of first entry into service, or of manufacture (the end date of that year, in Finland or any other country). Indicate the vehicle’s age up to the date when it is exported.
Odometer reading (km)
Fill in the kilometres shown on the odometer. As some imported vehicles have an odometer in miles, please convert the reading: 1 mile = 1.6093 kilometres. If the odometer does not reflect the actual kilometres driven, add an enclosure to provide a clarification of the matter.
Vehicle category
Indicate the category that was in effect for the vehicle when its status changed to “decommissioned” in Finland.
Other, what?
If the appropriate category is not listed here, you should tick "Other" and provide further information as appropriate.
Driving power (= the engine type)
Fill in the source of energy, i.e. the engine type based on its fuel. If your vehicle runs on a fuel that is not listed here, you should tick "Other" and provide further information as appropriate.
Plug-in hybrid vehicle (select Yes or No)
If the vehicle’s engines are powered by gasoline/petrol and electricity – or diesel fuel and electricity – state whether the vehicle is a plug-in hybrid electric vehicle, PHEV, that can be charged using an outlet or a charger set.
Body style
Select the appropriate option. For body styles not listed here, you should tick "Other" and provide further information as appropriate.
Drive type
Select the appropriate option.
Transmission type
This selection is normally between automatic and standard (=manual). However, if your vehicle has an automobile transmission that integrates both parts of an automatic and manual transmission or if your vehicle is a full electric vehicle, tick the box for automatic.
Cylinder capacity (=displacement)
Enter the engine displacement in cubic centimetres (cm3).
Power rating
Indicate the power rating in kilowatts (kW). As the documentation for some vehicles only shows the horsepower rating (in DIN horsepower), please convert it: One kilowatt equals 1.36 hp and one DIN horsepower equals 0.735 kW.
Electric vehicle's battery capacity
Indicate the capacity in kilowatt-hours if the vehicle is an EV, electric vehicle.
Total mass
The gross vehicle weight rating, in kilograms, is the maximum permissible weight of a loaded vehicle.
Basis for the CO2 value
Indicate how the vehicle’s CO2 emissions value was measured.
NEDC is the most widely used testing method for vehicles entered into service before 1 September 2018. After this, i.e. since 31 August 2018, the testing method has been WLTP.
If your vehicle’s CO2 value has been determined based on e.g. EU Regulation 183/2011 (CARB), select Other testing method.
If needed, check the testing method with the importer or the inspection station. If you still cannot ascertain the measurement basis for the CO2 value, you can select Not known.
CO2 emissions (g/km)
This line is for your vehicle’s CO2 value. Your vehicle’s EU or EC type approval’s carbon dioxide emissions (CO2) value determines its rate of car tax. You can find the value in a registration certificate issued in an EU or EEA country, or on your vehicle’s certificate of conformity (CoC) or another certificate issued by a representative of the manufacturer.
Please note that in general, the carbon dioxide (CO2) emissions value must be higher than 0.
Select Not known if your vehicle does not have an EU or EC type approval or if no CO2 value is available for other reasons. In this case, the tax authorities will determine a car tax rate for your vehicle by its gross weight in kilograms (kg) and by the fuel that its engine runs on.
5 Additional details on vans and light trucks
If the category is “van/truck”, you must complete the form’s section 5.
Vans or trucks are subject to reduced car tax if the following requirements are met:
- the van's gross vehicle weight rating (GVWR) is more than 2,500 kg
- the van has the driver’s seat and the seat(s) next to it
- The vehicle’s load capacity – one or the other of the conditions below must be satisfied:
- capacity (= difference between GVWR and unladen weight) is at least 680 kg but less than 1,000 kg and the quotient of power (kW) divided by GVWR (kg) is no more than 0.05.
- capacity is at least 1,000 kg and the quotient of power/ GVWR is no more than 0.06.
Load capacity means the largest allowed load of goods and passengers.
Gross vehicle weight rating (GVWR) is the unladen weight and the capacity combined. This indicates the maximum permissible weight of a loaded vehicle on the road.
If your vehicle is a van/truck subject to reduced tax, select Eligible for tax reduction under Additional details on vans. If your vehicle does not meet the requirements relating to vans and trucks subject to reduced tax, tick the “Subject to full tax” box.
Read more about the amount of car tax
Length
Fill in the length in millimetres.
Unladen weight
This line is for the vehicle’s unladen weight. Fill in the weight indicated by factory documentation, in kilograms. Unladen weight includes the driver’s weight (75 kg for calculation purposes) as well as the weight of the fuel and other liquids.
Doors
Fill in how many doors the vehicle has.
Seats
Fill in the number of seats.
Subject to reduced car tax Subject to full car tax
Tick the correct box to indicate whether the van is subject to reduced or full tax.
6 Information on automotive equipment, a used vehicle of max. 2 years
If the vehicle is a passenger car or a van, and its age is less than 2 years, you also have to provide a list of its equipment.
“Level of equipment” refers to a set of equipment defined by the vehicle manufacturer or importer. An equipment level usually consists of multiple pieces of equipment and has its own name for marketing purposes.
Write the equipment level’s marketing name in the text field. If you cannot give the marketing name for a specific equipment level, you can write the reason why no name is available. If you need more writing space, you can prepare an additional document and enclose it with the application form.
If you selected a specific equipment level, you also need to indicate any additional accessories that are not part of the equipment level’s standard set of equipment. If you are not sure, answer Yes to the question.
After you answer Yes, make a list of the automotive equipment and accessories, and enclose the list with the application form. The list should only contain the items that are not part of the equipment level’s named set. If you are unsure about which pieces of equipment are included in the named equipment level and which are not, you can list all the equipment the vehicle comes with.
You need to enclose this list also in case you have referred to something other than a named level of equipment.
See the contract of purchase of your vehicle to look up all the equipment the vehicle has. Another source of information is the official importer or motor dealer of your vehicle.
Read more about the reporting requirements concerning equipment.
7 Advance ruling
Tick the box if an advance ruling regarding the vehicle had been issued to you, and you demand that the ruling be applied on the car tax. The ruling must still be in effect.
8 Enclosures
The enclosures are for providing an account of the vehicle’s individual automotive features, if any.
These features are any automotive characteristics that are different from the usual. For example, if the vehicle has RHD steering, with the steering wheel on the right-hand side. Changes caused by aging of the vehicle or any minor damage are not considered individual automotive features.