Do this when you buy or bring into Finland a car not earlier registered in Finland
Submit the declaration of vehicle use
If you are taking the vehicle into taxable use before registering it in Finland, submit a declaration of use.
Vehicle use is taxable starting from the date you have reported as the start date of use. After that date, you cannot remove the declaration of vehicle use.
The Tax Administration will confirm the declaration. You will receive a letter in MyTax as soon as your declaration of use has been confirmed. You will also receive the letter by post to your home address.
Keep your confirmation letter with you in the vehicle and present it to the police or Customs if requested.
If necessary, you can submit the declaration of use on paper with the form Declaration of use of a vehicle to be registered in Finland.
You do not have to file a declaration of use if
- you register the vehicle before you start using it
- you do not drive the vehicle before registration, you only move it by another means of transport
- you are entitled to use the vehicle exempt from tax. Read more about tax-exempt vehicle use.
Note! When importing a vehicle to Finland, you must have valid registration for the vehicle in another EEA country, or you must request a transfer permit from the Finnish Transport and Communication Agency (Traficom).
File your car tax return
If you have submitted a declaration of use, file a car tax return within 5 days from when you started using the vehicle.
If you have not submitted a declaration of use, file a car tax return in MyTax before the vehicle’s taxable use in Finland starts or before the vehicle is registered.
You can make corrections to your car tax return until you receive a car tax decision in MyTax. When you submit corrections, your previous return is replaced by a new car tax return.
If you have already received a car tax decision, you can no longer make corrections to the return. Instead, you will have to submit a claim for adjustment in MyTax. See instructions for making a claim for adjustment.
If necessary, you can file the car tax return on paper with the form Car tax return.
Pay the car tax
You will receive the car tax decision in MyTax. You will also receive the decision by post to your home address, unless you have activated Suomi.fi messages and chosen to not receive paper mail.
After you have received your car tax decision, pay the tax in MyTax or in your online bank. You can see the payment information in the tax decision. Use the reference number for car tax.
- The due date for car tax is the 24th of the month. The due date is always at least 2 weeks from the decision date.
Get the vehicle registered
Please note that you can only register the vehicle after the Tax Administration has received your payment of car tax. In general, the payment arrives at the Tax Administration on the next work day, or in a few days at most.
You will receive a message in MyTax when you can register the vehicle. If you use Suomi.fi messages, you will receive an email notification about new tax information available in MyTax.
Take your vehicle to an inspection station and have it inspected and registered. If necessary, you can start the vehicle’s registration inspection before you file the car tax return.
Remember 24% VAT on new means of transport
When you import a vehicle to Finland from another EU country, you must file and pay VAT on a new means of transport in addition to car tax, if either of the following conditions is met:
- the vehicle was sold within 6 months from when it was first entered into service
- the vehicle has less than 6,000 km on its odometer at the time of the sale.
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