Registered filer of car tax

A vehicle can be registered without the Tax Administration’s permission if a registered filer of car tax is responsible for filing and paying tax on the vehicle.

After the vehicle is registered, the registered filer files the car tax return.

A registered filer of car tax can submit an application to the Finnish Transport and Communications Agency Traficom for becoming an advance filer of new vehicles. Read more about becoming an advance filer on Traficom’s website (in Finnish and Swedish, link to Finnish).

Which returns must be filed by a registered filer of car tax?

For new vehicles, you need to submit your period-specific car tax return once a month in MyTax or via the Tax Administration’s technical interface (Vero API):

• The Tax Administration issues a car tax decision on your new vehicles every month in MyTax, and the whole month’s car tax can be paid in one instalment. There is one due date per month for car tax payment.

For used vehicles, you need to submit a vehicle-specific car tax return for each vehicle in MyTax or via the Tax Administration’s technical interface (Vero API):

• The Tax Administration issues a separate car tax decision for each used vehicle. There is one due date per month for car tax payment.

Who can become a registered filer of car tax?

A company can register as a filer of car tax if it

• imports new or used vehicles
• manufactures vehicles
• is planning to import or manufacture vehicles.

In order to be registered, the company must not have substantially neglected its tax liabilities, such as payments or reporting obligations.

How to apply for registration as a filer of car tax

Applications must be submitted electronically. The application is free of charge.

Give the company’s contact information and details on its operations in MyTax. The Tax Administration will assess the company’s reliability using the same criteria as in prepayment registration.

A registered filer of car tax is required to file period-specific tax return on new vehicles every month starting from the registration date. If you want the registration to start later than the date of the decision, you can request a later registration date on your application.

If there are changes to the details you have given or if your business operations end, notify the Tax Administration in MyTax.

See instructions for MyTax: How to apply for registration as a filer of car tax information in MyTax

File the application in MyTax

You will receive the decision on your registration in MyTax

The registration decision will be available in MyTax. You will also receive the decision by post, unless your company has opted out of paper communication in the Suomi.fi Messages service.

The company’s registration starts on the date of the Tax Administration’s decision, unless a later date has been requested.

If it is necessary to submit an appeal against the decision, your company can file a claim for adjustment to the Assessment Adjustment Board. The deadline for claiming adjustment is stated on the decision. Read more about claiming adjustment of a registration decision.

When is a company removed from the register of car tax filers?

A company can ask to be removed from the register of car tax filers on its own initiative at any time. Conversely, the Tax Administration may remove a company from the register if any of the following conditions is fulfilled:

• The company does not import vehicles or manufacture them.
• The company has been declared bankrupt.
• The company has substantially neglected its tax liabilities, such as payments or reporting obligations.
• The company has not deposited the required guarantee.
• The company no longer meets other requirements for registration.

If the Tax Administration removes the company from the register due to negligence, the Tax Administration is required to inform the company of the de-registration and allow the company the opportunity to provide an account of the situation.

A company cannot be removed from the register of car tax filers on a temporary basis.

If the de-registered company has deposited a guarantee with the Tax Administration, the guarantee is released. However, the Tax Administration may use the guarantee to cover taxes that have not been paid.

If the company is importing vehicles from outside the EU

If the registered filer of car tax is importing vehicles from outside the EU, the company can apply to become a credit customer of the Finnish Customs. In this role, the company can have the imported vehicles in their possession before paying the import duties and VAT on imports.