Arriving in Finland with a Ukrainian-registered vehicle or with a Russian-registered vehicle? FAQ

Sanctions on the import of cars from Russia may limit your rights to use your vehicle in Finland even if the conditions for tax-exempt use are otherwise met. Private vehicles imported temporarily from Russia to Finland should be taken out of Finland by 15 March 2024.

Russian-registered cars must exit Finland no later than 15 March 2024 (the press release by the Finnish Customs)

For more information about the sanctions and their effects, see the website of the Finnish Customs

Read more about restrictions on the import of vehicles registered in Russia in the press release by the Ministry of Foreign Affairs

You can claim a reduction of the full amount of car tax if the vehicle has been taken into taxable use in Finland for the first time and it is not and will not be entered in the traffic register. You must stop using the vehicle after you have filed the claim. If you have already received a car tax decision, the Tax Administration will issue a new decision with the reduction based on the period of use taken into account.

Read more about tax based on a vehicle’s period of use

In matters related to car tax, permanent residence is where you live or are present, for at least 185 days, during the calendar year. When Finnish authorities determine someone’s place of permanent residence, the country where the person is staying is important, and so is the country the person has ‘significant ties’ with, including occupational, personal and other ties.

If you plan to stay in Finland for a limited time and you have a residence permit based on a decision on temporary protection, Ukraine is your permanent residence related to car tax. You are not required to submit an application to the Tax Administration for having your place of permanent residence officially determined.

After arrival from Ukraine to Finland, you have the right to drive a vehicle you brought with you, with Ukrainian registration, for maximally 6 months (over the course of a 12-month period). You are not required to submit a ‘declaration of vehicle use’ to the Tax Administration at this time.

If you operate the vehicle for longer than 6 months in Finland, you must submit an application. The Tax Administration can provide more time for the tax exemption. The maximum extension is one year. Send the application to the Tax Administration before the end of the 6-month period. You can log in to MyTax to send the application, or use the paper form Application for extension of time limit for tax-exempt use (1260e).

If no application for extension of time is submitted, your right to tax-exempt vehicle operation will end when 6 months have elapsed since you arrived in Finland. However, the end date can be earlier if you no longer live in Ukraine permanently and accordingly, you become a person whose ‘place of permanent residence’ is Finland.  If necessary, you can submit an application to the Tax Administration for having your ‘place of permanent residence’ determined. Log in to MyTax to submit the application, or use the paper form Request for determining the permanent place of residence (1255e). To submit the application is free of charge, and the decision is issued free of charge.

If you submitted the application and 1 year of extension was granted, your right to tax-exempt vehicle operation will end when 18 months have elapsed since you arrived in Finland.

If you continue using the vehicle in Finland, you must file a declaration of use and a car tax return, and pay the Finnish car tax.

In addition, you must take your vehicle to a registration inspection and register it in Finland.

Finland and Ukraine have different requirements for vehicles to be registered. Make sure to check beforehand that your vehicle meets these requirements. More information about registration is available at inspection stations and the Finnish Transport and Communications Agency Traficom.

You can also stop using the vehicle in Finland. If you stop driving it by the final date of your tax-exempt period, you will not be required to submit a declaration of vehicle use nor a car tax return. In the same way, you will not have to pay the Finnish car tax or register the vehicle.

Another option to avoid having to pay the car tax is to transport the motor vehicle away from Finland to another country permanently (or for at least 6 months) as soon as possible after the final date of your tax-exempt period.

You can request a payment arrangement for car tax. However, it is important to note that you must pay all the car tax included in the payment plan before you can have the vehicle registered. Read more about payment arrangements.

You can also request tax relief if you have a special reason. Applications are processed individually. Read more about the tax relief application procedure.

After the tax is paid in full and this is recorded in the Tax Administration’s bank account, you can visit a local inspection centre to obtain a Finnish vehicle registration. Please note that after you pay, there is normally a delay of 1 to 2 days before car tax payments are recorded as having arrived into the Tax Administration’s bank account.

The public authority in charge of motor vehicles is the Finnish Transport and Communications Agency Traficom. Please contact Traficom to ask more specific questions about your vehicle registration.

Read more about Vehile registration in Finland (Traficom)

In Ukrainian: Driver’s licenses and cars from Ukraine | Українські водійські права та автомобілі (Traficom)

In Russian: Driver’s licenses and cars from Ukraine | Украинские водительские права и транспортные средства из Украины (Traficom)