Applying for an advance ruling on car tax

An advance ruling is a binding decision on how the Tax Administration will treat a specific car tax matter in the tax assessment.

You can request an advance ruling on the application of the act on car tax in the tax assessment of your vehicle. The advance ruling may concern matters such as:

  • vehicle’s taxable value
  • amount of car tax.

Decisions issued on advance ruling applications are subject to a charge. Read more about charges (in Finnish or Swedish).

Request an advance ruling in writing

In the application, you must present a specific question about car taxation and give an account of the vehicle that the question concerns. The Tax Administration will not issue advance rulings on queries of a general nature.

Request an advance ruling in MyTax 

If you cannot submit an application in MyTax:

  1. Write a free-form application.
  2. Enclose a separate cover page for advance ruling, special permit or guidance application (7300e) with the application.
  3. Send the application with the cover page to the address stated on the first page of the form.

Read more about processing times for advance rulings.

What information should the advance ruling application include?

If you apply for an advance ruling on the taxable value of your vehicle, give the following information:

  • vehicle category
  • make, model and technical details (cylinder capacity, body style, transmission type, drive type, engine power, driving power and number of doors)
  • odometer reading
  • whether the vehicles is new or used; if the vehicle is used, state the date of first use
  • vehicle identification number (if known)
  • variant and version (if known)
  • other relevant information.

If you are requesting an advance ruling on the amount of car tax, also give the following information:

  • basis of the vehicle’s CO2 value
  • vehicle’s CO2 value or total mass.

The advance ruling is in force for a limited period of time, no longer than the end of the next calendar year following the date of issue. However, an advance ruling on the taxable value or amount of car tax is in force for no more than 3 months.

The Tax Administration must comply with a legally valid advance ruling if the party who requested the ruling so requires. The actual circumstances must match the situation described in the application.

If a car tax return has already been filed on the vehicle, no advance ruling will be issued.

Appeal procedure

An advance ruling can be appealed to the Administrative Court. For the applicant, the appeal period is 30 days from the date of service. For the Tax Recipients’ Legal Services Unit, the appeal period is 30 days from the date of decision.