Tax-exempt use of a motor vehicle registered in an EEA country (max. 14 days)

If your permanent residence is Finland, and you bring a motor vehicle with you from another country of the European Economic Area, you and your family members can drive the vehicle tax-exempt for a temporary period. For purposes of this rule, family members are your spouse and children. It is also required that they live in the same household with you.

You can operate the vehicle for no more than 14 consecutive days once in a calendar year under the following conditions:

• Its country of vehicle registration is an EEA or EU country.
• It has a valid motor liability insurance.

Submit the declaration of tax-exempt use before you start driving the vehicle in Finland. However, in some circumstances, the declaration is not needed – for example, if your place of permanent residence is a foreign country, and you take the vehicle with you when you arrive in Finland as a tourist.

Submit a declaration of tax-exempt vehicle use

Once you have submitted the declaration in MyTax, the Tax Administration will send you a letter confirming that the declaration has been received. The confirmation letter appears immediately in MyTax, where you can print it. Go to the Communication tab and then click the See decisions and letters link under Decisions and letters. The letter will also be sent to you by post.

Always keep the confirmation letter in your vehicle, either as a paper print-out or available on the display of a mobile device. Present it to the police or Customs if necessary.

Note: Please note that the letter is not a statement of approval regarding tax-exempt use. You are expected to first make sure that the legal requirements for exemption are fully satisfied. If there are no valid reasons for tax-exempt driving by virtue of your student status, the vehicle is subject to car tax. You can request an advance ruling on how the act on car tax is applied to the tax assessment of your vehicle. Read more about requests for an advance ruling.

You can submit the declaration either in MyTax or on paper. 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 Declaration of tax-exempt use.

Submit a declaration of tax-exempt use in MyTax

If you cannot log in to MyTax to send the declaration, complete and submit Form 1230 (Declaration of 14 days of tax-exempt use of EEA vehicle, available on paper in Finnish and Swedish, link to Finnish). You will receive the confirmation letter by post. It is sent to the address you have indicated.