Bilskattelag

Kapitlet gäller lagens tillämpningsområde.

Chapter heading: the scope of the law.

Chapter 1 concerns the law’s scope.

Chapter 1: scope of application.

Chapter heading: the Act’s scope of application.

Before certain vehicles are registered or put into use in Finland, vehicle tax must be paid to the state.

Certain vehicles must have car tax paid to the state before registration in the transport register or before being put into use in Finland.

Certain listed vehicle categories must have car tax paid to the state before registration in the transport register or before being used in Finland.

Certain passenger cars, vans, buses under 1,875 kg, light cars, motorcycles, and other L-category vehicles must have vehicle tax paid to the state before registration or use in Finland.

For listed vehicle categories, vehicle tax must be paid to the state before registration in the transport register or before the vehicle is used in Finland.

This section defines vehicle “use in Finland” and says a temporary, personal use of a foreign-registered vehicle by a person permanently resident outside Finland is not treated as taxable vehicle use if the listed conditions are met.

Vissa fordonstyper ska betala bilskatt till staten innan de registreras eller tas i bruk i Finland.

Certain listed vehicles must have car tax paid to the state before registration or use in Finland.

Vehicle tax must be paid to the state before certain vehicles are registered or put into use in Finland.

För vissa fordon ska bilskatt betalas till staten innan fordonet registreras eller tas i bruk i Finland.

A previously taxed vehicle must be taxed again if 50% or more of its components have been replaced, and a self-supporting-bodied vehicle must always be taxed again if its body is replaced.

This section defines “ibruktagande i Finland” and says some temporary vehicle use by a non-Finnish resident is not taxable if specific conditions are met.

The section defines when a vehicle is considered put into use in Finland, and sets a temporary-use exception for certain non-resident individuals.

The provision defines when use of a vehicle counts as being put into use in Finland, and creates an exception for certain temporary vehicle use by a person living outside Finland.

This section defines vehicle use in Finland and provides a tax-use exception for certain temporary imports by a person resident outside Finland.

This section sets who must pay vehicle tax and who must notify the tax authority when tax liability is transferred.

A previously taxed vehicle must be taxed again if it is used after 50% or more of its components have been replaced; if the body is replaced on a self-supporting body vehicle, it must always be taxed again.

Ett tidigare beskattat fordon ska beskattas på nytt om mer än hälften av komponenterna har bytts ut; ett fordon med självbärande karosseri ska alltid beskattas på nytt om karosseriet byts ut.

A previously taxed vehicle must be taxed again if at least 50% of its components have been replaced; a vehicle with self-supporting bodywork is always re-taxed if the body is replaced.

A previously taxed vehicle must be taxed again if 50% or more of its components have been replaced, and a self-supporting body replacement always triggers re-taxation.

The vehicle owner is liable for tax when a vehicle’s construction or another tax-relevant factor changes after registration or taxation, with fallback liability rules if the owner cannot be identified.

Vem som ska betala bilskatt beror på vem som står i registret, men vid avbetalningsköp, registrerat ombud, oregistrerat bruk och utebliven anmälan kan ansvaret flyttas till andra personer.

Vehicle tax is generally paid by the registered owner, but in some cases by the buyer on instalment, a registered agent, or the person who puts an unregistered vehicle into use.

The person registered as a vehicle’s owner must pay vehicle tax, with special rules for instalment purchases, registered agents, transfer of tax liability, and use of unregistered vehicles.

Vehicle tax is owed by the registered owner, or in some cases the buyer in an instalment purchase or a registered agent, and tax responsibility can be transferred if a written agreement and notice to the tax authority are made.

New passenger cars and vans are taxed at a percentage rate from Appendix Table 1, based mainly on CO2 emissions; if no compliant emissions data exists, a calculated emissions figure is used, and electric-only vehicles get the lowest rate.

This section says who is liable for vehicle tax when a vehicle’s construction or tax-relevant use changes, and who is liable in a repair-related taxation case.

Vehicle owners can become liable for tax when a vehicle is changed after registration or taxation, and in some repair cases the owner is liable if the repair agreement says so.

This section assigns vehicle tax liability when a vehicle’s construction or other tax-relevant factor changes after registration or taxation, and also for certain repaired vehicles with replaced parts.

Vehicle tax liability can shift to the owner or, in some cases, to another person when a vehicle is changed after registration or taxation.

Skatten för personbil och paketbil beräknas enligt skattetabell 1 på bilens beskattningsvärde, med vissa alternativa beräkningsregler kopplade till koldioxidutsläpp.

New passenger cars and package cars are taxed as a percentage of taxable value under schedule 1 or 1 A, unless section 8 says otherwise.

Vehicle tax for a new passenger car or van is set as a percentage according to tax table 1 or 1 A, unless section 8 says otherwise.

New passenger cars and vans are taxed using a percentage rate from tax table 1 or 1A, based on the vehicle’s taxable value and CO2-related rules.

Tax on a new passenger car or van is set as a percentage of the vehicle’s taxable value, using table 1 or 1A depending on how emissions were measured.

The tax on certain new buses and category L vehicles is set as a percentage of the vehicle’s taxable value, with rates varying by weight class or engine displacement/power.

The tax for a new passenger car or van is a percentage of the vehicle’s taxable value, with the rate set by table 1 unless section 8 says otherwise.

The tax on a new passenger car or van is a percentage of the vehicle’s taxable value, with the rate set from the appendix table and based mainly on carbon dioxide emissions; if the vehicle is purely electric, the tax is the lowest rate in the table.

Tax on new passenger cars and vans is set as a percentage in Table 1 of the appendix, based on taxable value, unless section 8 says otherwise.

Vehicle tax for new passenger cars and vans is set as a percentage in Table 1 of the car’s taxable value, with special rules for emissions data and electric-only vehicles.

This section sets vehicle tax rates for certain buses and category L vehicles based on weight, engine displacement, or electric propulsion.

New buses under 1,875 kg are taxed at 31.7% of taxable value; new motorcycles and other taxable new L-category vehicles are taxed by engine displacement or propulsion at the listed rates.

The provision sets the tax rates for new buses and certain new category L vehicles, including motorcycles, based on weight, engine displacement, or drive power.

This section sets vehicle tax rates for certain new buses and new category L vehicles, based on weight, engine displacement, or power.

This section sets vehicle tax rates for certain new buses and new category L vehicles, with rates based on bus weight or motorcycle/vehicle engine size or power.

The tax rate can be reduced for certain category N1 package vehicles that meet specified mass and power conditions; wheelchair transport package vehicles may also be fitted with approved wheelchair-fastening devices.

A tax reduction applies to certain category N 1 package vans that meet the stated size, weight, and performance conditions, and it also covers certain vans used to transport a person who permanently uses a wheelchair.

The vehicle tax rate is reduced for certain category N1 package vans that meet specified weight, seating, and performance conditions, with a separate rule for vans used to transport a permanently wheelchair-using person.

Section 8 reduces the tax rate under section 6 for certain vans if the vehicle meets specified category, weight, and power-to-weight conditions.

The tax rate for certain qualifying package vans is reduced using the applicable tax table.

If a vehicle is taxed again under section 3, the new tax is calculated using the rules that would have applied to a new vehicle of the same kind when the tax liability arose.

Certain category N1 package vans over 2,500 kg may get a tax reduction if they meet payload and power-to-weight conditions; wheelchair-transport vans may also have approved wheelchair fastening devices.

Some vans get a reduced vehicle tax rate if they meet the stated weight and power thresholds; used vehicles taxed in Finland have a minimum tax amount rule.

Certain vans get a reduced vehicle tax rate if they meet specific mass, seating, and power-to-weight conditions.

Vehicle tax can be reduced for certain category N1 vans that meet specified mass, seating, and power-to-weight conditions; the tax cannot fall below the minimum rate in schedule 1.

A vehicle is treated as used if it has been registered or used; otherwise it is treated as new. A vehicle imported as new and used under section 35 b is also treated as new.

If a vehicle is taxed again under section 3, the new tax is calculated using the same basis that would have applied to a new vehicle of the same kind when the tax liability arose.

If a vehicle is taxed again under section 3, the new tax is calculated using the same basis that would have applied to a new vehicle of the same kind when the tax liability arose.

När ett fordon beskattas på nytt enligt 3 § ska den nya beskattningen göras enligt de grunder som skulle ha gällt för ett nytt fordon av samma slag när skattskyldigheten uppkom.

When a vehicle is taxed again under section 3, the new tax is calculated using the grounds that would have applied to a new vehicle of the same kind when the tax liability arose.

Vehicle tax value is based on the vehicle’s general retail value, with rules for how that value is calculated and reported.

A vehicle is treated as used if it has been registered or used; otherwise, it is treated as new. A newly imported vehicle used under section 35 b § is also treated as new. Section 10 a § is repealed.

The section defines when a vehicle is treated as used or new under this law, and notes that section 10 a has been repealed.

A vehicle is treated as used if it has been registered or used; otherwise, and in some imported-as-new cases, it is treated as new under this law.

A vehicle is treated as used if it has been registered or used; otherwise it is treated as new under this law.

If a vehicle is modified so its register type code would need changing on re-inspection, tax may still be charged for the modification value even if the change was made within four years; the tax is charged to the owner at the time of the change.

The section defines how a vehicle’s taxable value and retail value are determined, including what is included or excluded, and requires new vehicle model importers/manufacturers to report pricing information to the Tax Administration.

The provision defines how a vehicle’s taxable value and retail value are determined, including valuation rules, depreciation for used vehicles, and reporting duties for new vehicle models.

Section 11 defines a vehicle’s taxable value as its general retail value in Finland and sets rules for how that value is calculated.

The provision defines how a vehicle’s taxable value is determined and requires new vehicle model importers or manufacturers to report the model’s general selling price and other required details to the Tax Administration before filing a tax return.

När beskattningsvärdet för ett fordon fastställs räknas viss utrustning med, och värdet sänks inte om utrustningen saknas eller är olaglig.

If a vehicle is modified so that its type code would change on re-inspection, tax may be charged on the value of the modification work or equipment, even if the change happened within four years after the end of the year when tax was first charged. The tax is charged to the person who owns the vehicle at the time of the change.

Om ett fordon ändras på ett sätt som skulle ändra typkoden vid ny typbesiktning, kan skatt tas ut på värdet av ändringsarbetet eller utrustningen. Skatten påförs den som äger fordonet när ändringen görs.

Om ett fordon ändras på ett sätt som skulle ändra typkoden vid ny typbesiktning, kan skatt tas ut för värdet av ändringsarbetet eller utrustningen. Skatten ska läggas på fordonets ägare vid ändringstillfället.

Om ett fordon ändras på ett sätt som skulle kräva ny typbesiktning, kan skatt tas ut för värdet av ändringsarbetet eller utrustningen, även om ändringen gjorts inom fyra år från årets slut då skatt först togs ut.

If someone takes an action that affects taxable value with the clear purpose of reducing tax, the tax payable may be set by estimation.

Vid fastställande av ett fordons beskattningsvärde räknas viss funktionsduglig och standardmässig utrustning med; värdet sänks inte om utrustningen saknas eller är olag. Om fordonet har allvarliga brister kan beskattningen skjutas upp tills bristerna har rättats till.

När beskattningsvärdet för ett fordon bestäms räknas viss utrustning in i fordonet, och värdet sänks inte om utrustningen saknas eller är olag. Om fordonet har allvarliga brister kan beskattningen vänta tills bristerna är åtgärdade.

Vid fastställande av ett fordons beskattningsvärde räknas viss utrustning in, och värdet sänks inte för saknad eller felaktig utrustning. Om fordonet har allvarliga brister kan beskattningen skjutas upp tills bristerna åtgärdats.

When a vehicle’s taxable value is determined, certain equipment is treated as included, and the value is not reduced just because that equipment is missing or defective.

Vissa fordon är skattefria eller fria från bilskatt, bland annat särskilda arbets- och specialfordon, husbilar över en viktgräns, M1-bilar över en högre viktgräns och fordon i vissa L-kategorier.

If someone has taken an action that affects tax value clearly to reduce the tax, the tax amount may be estimated.

If someone clearly acts to reduce the tax imposed, the tax amount may be estimated.

If someone takes an action that clearly reduces the tax base with the purpose of lowering the tax imposed, the tax amount may be estimated.

If someone takes an action that affects the tax base and clearly aims to reduce the tax, the tax due may be assessed by estimation.

Vissa diplomatiska och EU-organens fordon är skattefria, men ett sådant fordon får normalt inte säljas, hyras ut eller på annat sätt överlåtas till obehöriga inom tre år utan att skatt har betalts.

Certain rescue, ambulance, veterinary and funeral vehicles, as well as specified motorhomes, M1 cars above 6,000 kg, and category L vehicles are exempt from car tax.

Certain rescue, ambulance, veterinary, funeral, camper, M1, and L-category vehicles are exempt from car tax if the stated conditions are met.

Several specified vehicle types are exempt from car tax.

Vissa fordon är fria från bilskatt, bland annat räddningsbilar, ambulanser, veterinärbilar, vissa likbilar, husbilar som uppfyller angivna mått och utrustningskrav, tunga kategori M1-bilar samt fordon i kategorierna L1, L2, L1e, L2e och L6e.

A person moving to Finland may get a vehicle tax reduction of up to EUR 13,450 if the listed residence, vehicle-use, and timing conditions are met.

Certain vehicles are exempt from car tax or other tax if the stated conditions are met.

Certain vehicles are exempt from vehicle tax or other tax if the listed conditions are met.

Several vehicle categories are exempt from car tax or tax under the stated regulatory conditions.

Certain rescue, medical, funeral and other listed vehicles are exempt from car tax or tax, subject to regulations; some exemptions depend on minimum vehicle mass.

Tax reduction may still be granted to a person who had only a temporary stay in Finland before moving in, if the stay was for housing, job seeking, compelling reasons, vacation, sporadic work, or a comparable short-term stay.

Certain vehicles with special registration plates are tax-exempt, but they cannot be sold, rented out, or otherwise transferred for three years without tax being paid.

Vissa skattefria fordon får inte säljas, hyras ut eller lämnas över till obehöriga inom tre år utan att skatt har betalts.

Certain specially registered vehicles are tax-free, but they cannot be sold, rented, transferred, or otherwise handed over to others without tax payment for three years; if a covered person moves from Finland and later sells such a vehicle, a partial tax must be paid.

Vissa fordon med särskilda registreringsskyltar är skattefria, och EU-organens fordon i Finland är också undantagna från skatt; utrikesministeriet avgör om konventionsvillkoren är uppfyllda.

A vehicle imported when moving to the country cannot be sold, rented, transferred, or given for use to others until tax is paid and a minimum holding/use period is met.

Vissa fordon är befriade från bilskatt om de används för taxitrafik, är anpassade för tillgänglighet eller skol- och dagvårdstransporter, eller är godkända för större persontransport med plats för rullstolsburna.

Certain vehicles are exempt from car tax if they meet listed taxi, accessibility, or passenger-capacity conditions.

Certain vehicles are exempt from car tax if they are first registered in Finland for taxi traffic (or equivalent Åland traffic) and mainly used for that traffic, if they are accessible vehicles or approved for school and daycare transport, or if they can carry at least six people besides the driver, including possibly wheelchair users.

Vehicles meeting the listed taxi, accessibility, or passenger-capacity conditions are exempt from car tax.

Bilskatten kan nedsättas för vissa taxibilar som registreras för beställningstrafik i Finland och används huvudsakligen i sådan trafik.

Section 28 gives a vehicle tax reduction for certain taxis and can reduce it further for accessible or school-transport equipped taxis.

Car tax may be reduced for vehicles first registered in Finland for contract taxi service, with a higher cap for accessible or specially equipped taxis.

Vehicle tax may be reduced for cars first registered in Finland for ordered taxi service, with a higher reduction for accessible taxis or taxis with special transport equipment.

Vehicle tax may be reduced for certain taxis first registered in Finland for order transport, with a higher cap for accessible or specially equipped vehicles.

Vissa taxibilar som registreras för beställningstrafik kan få nedsatt bilskatt.

A traffic permit holder can have only one qualifying car at a time, with limited temporary exceptions for service or repair.

En bil per trafiktillstånd kan få den aktuella förmånen samtidigt, men förmånen kan beviljas igen när vissa registrerings- eller överlåtelsevillkor är uppfyllda.

A traffic permit holder may have only one benefit-linked car at a time, but temporary extra registration is allowed for service or repair, and tax is charged if more than one registered car stays in the same name for over 60 days in a six-month period.

A transport permit holder may be granted the benefit for only one car at a time, with temporary exceptions for transfer, registration changes, service or repair, and tax may be debited if multiple registered cars remain under the same owner/holder for more than 60 days in a six-month period.

A vehicle tax benefit is limited to one car per traffic permit at a time, with limited temporary exceptions.

When a previously taxed vehicle is deregistered and later registered, or should be registered again, in Finland, car tax is charged only for any amount above the tax already collected and not refunded or reduced.

When a vehicle that has already had vehicle tax paid is deregistered and then registered, or should be registered again, in Finland, tax is charged only on the amount that exceeds the previous tax not refunded or reduced.

If a deregistered vehicle is registered again, vehicle tax is charged only on the part that exceeds the previously collected tax that was not refunded or reduced.

When a deregistered vehicle is registered again, vehicle tax is charged only to the extent it exceeds the previously collected tax that was not refunded or reduced.

When a previously taxed vehicle is deregistered and then registered, or should be registered, again in Finland, vehicle tax is charged only to the extent it exceeds the tax previously collected and not refunded or reduced. Exchange-rate changes and changes in tax bases are ignored.

Temporarily imported vehicles may not be sold, rented out, transferred, or handed over for use in Finland unless vehicle tax has been paid. A damaged vehicle may be transferred to an insurance company, but it may not be used or registered in Finland unless the person using or registering it pays the vehicle tax.

Ett fordon som tillfälligt förts in i landet får inte säljas, hyras ut, överlåtas eller lämnas ut för användning av en stadigvarande bosatt i Finland om bilskatt inte har betalats. Ett skadat fordon får överlåtas till ett försäkringsbolag, men får då inte användas eller registreras i Finland utan att bilskatt betalas.

A temporarily imported vehicle may not be sold, rented out, otherwise transferred, or given for use to a person permanently resident in Finland unless vehicle tax has been paid.

A temporarily imported vehicle may not be sold, rented, otherwise transferred, or handed over for use to a person permanently resident in Finland unless vehicle tax has been paid. A damaged vehicle may be transferred to an insurance company, but it cannot be used or registered in Finland unless vehicle tax is paid.

A temporarily imported vehicle may not be sold, rented out, otherwise transferred, or handed over for use to a person permanently resident in Finland unless car tax has been paid. If the vehicle has been transferred to an insurance company because it was damaged, it may be transferred, but it may not be used or registered in Finland unless car tax is paid.

Skatteförvaltningen may, on application and on conditions it sets, extend the temporary-use period by up to one year; the application must be made before the period ends.

Skatteförvaltningen kan på ansökan förlänga den tillfälliga användningstiden med högst ett år, och ansökan ska göras innan tiden löper ut.

Skatteförvaltningen may extend the temporary-use period for up to one year if an application is made before the period expires.

Tax Administration may extend a temporary vehicle-use period by up to one year on application; the application must be filed before expiry.

Tullen kan, på ansökan och på villkor som Tullen bestämmer, förlänga tiden för tillfällig användning med högst ett år.

This section defines a person’s permanent residence and gives the tax authority power to decide it for up to one year at a time.

The section defines a person's permanent residence and gives the tax authority power to decide which state it is in, with a maximum of one year per decision.

The provision defines a person's permanent residence and gives the tax authority power to decide which state it is in for up to one year at a time.

This section defines a person’s permanent residence, including a 185-day rule, a rule for people in two or more states, and an exception for certain study stays.

This section defines a person's permanent residence and lets the tax authority decide, for up to one year at a time, which state it is in.

This section lets certain foreign-registered vehicles be used in Finland tax-free or outside the normal temporary-use time limits, but it also requires reporting to the tax authority in some cases.

Bestämmelsen anger när vissa utländskt registrerade fordon får användas i Finland utan att de vanliga tidsgränserna gäller, samt när anmälan, utredning och tillstånd krävs.

Section 34 sets several vehicle-tax exemptions and refund rules for certain temporary or cross-border vehicle uses, and it requires notices or applications to the tax authority in some cases.

This section allows certain foreign-registered vehicles to be used in Finland tax-free or without the usual temporary-use time limits, but it also requires notifications, proof, and in some cases an application to Skatteförvaltningen.

This section exempts certain foreign-registered vehicles from the normal temporary-use time limits in Finland, but it also requires notifications and evidence in some cases.

This section says vehicle tax is not payable in several temporary-use situations, but notices, carrying documents in the vehicle, and other conditions may still be required.

Vissa fordon kan användas tillfälligt utan skatt, men bara om villkoren och anmälningarna följs.

The provision allows certain vehicle uses to be tax-free, but usually only if notice is filed with the Tax Administration and other stated conditions are met.

Certain temporary vehicle uses are tax-free, but notices, recordkeeping, time limits, and later tax charges can apply.

Certain temporary vehicle imports and uses are tax-free, but some cases must be reported and the vehicle papers must be carried or recorded as required.

A vehicle must be exported, moved, destroyed under authority supervision, or transferred to the state by the deadline when temporary tax-free use ends; otherwise tax must be paid. In some cases, Skatteförvaltningen may grant up to one month for export and set conditions.

If a vehicle’s temporary tax-free use ends, it must be exported, moved to a Tax Administration-designated place, destroyed under authority supervision, or transferred to the state; otherwise tax must be paid. The Tax Administration may give up to one month for export and set conditions if the legal conditions are met.

A vehicle must be exported, moved to a place designated by the Tax Administration, destroyed under official supervision, or transferred to the state by the deadline; otherwise tax must be paid.

A vehicle used under temporary tax-free conditions must be taken out of the country, moved to a Tax Administration site, destroyed under official supervision, or transferred to the state by the deadline; otherwise tax must be paid.

A vehicle must be taken out of the country, moved to a customs-designated place or free zone, destroyed under authority supervision, or transferred to the state by the deadline tied to temporary tax-free use. If that does not happen, tax must be paid, and in one case the vehicle cannot be moved without tax having been paid.

The taxable person must file a vehicle tax declaration with the Tax Administration before a vehicle is registered in Finland or put into use there.

The taxable person must file a vehicle tax declaration with the Tax Administration before a vehicle is registered in Finland or put into use there.

Before a vehicle is registered in Finland or put into use there, the taxable person must file a car tax declaration with the Tax Administration.

The taxable person must file a vehicle tax declaration with the Tax Administration before a vehicle is registered in Finland or put into use there.

The taxable person must notify the tax authority with a vehicle tax declaration before a vehicle is registered in Finland or put into use there.

After the taxpayer has filed a car tax declaration, the Tax Administration carries out taxation and, except in cases covered by section 40, issues a permit to the register keeper to register the vehicle.

After the taxable person has filed the car tax declaration, the Tax Administration assesses the tax as provided below and, except in cases referred to in section 40, issues a permit for the register keeper to register the vehicle.

After the taxpayer files a car tax declaration, the Tax Administration assesses the tax and, except in cases covered by section 40, issues permission for the register keeper to register the vehicle.

After the taxable person has filed the car tax declaration, the Tax Administration carries out taxation as provided below and, in cases other than those covered by section 40, issues a permit for the register keeper to register the vehicle.

After a car tax declaration is filed, the tax authorities must carry out taxation; in cases other than those covered by section 40, they must also issue permission for the vehicle register keeper to register the vehicle and notify the taxpayer.

Skatteförvaltningen kan godkänna vissa importörer eller fordons­tillverkare som registrerat ombud, och ett sådant ombud måste vara tillförlitligt, sakkunnigt och ställa säkerhet. Myndigheten kan också återkalla registreringen, tillfälligt i högst 30 dagar i vissa fall.

Skatteförvaltningen may approve certain regular-business importers or Finland-based vehicle manufacturers as registered representatives, and registered representatives must meet reliability, expertise, reporting, and security requirements.

The Tax Administration may approve certain regular-business importers or Finland-based vehicle manufacturers as registered representatives, and registered representatives must be reliable, competent, and provide required security.

Skatteförvaltningen may approve certain importers or Finland-based vehicle manufacturers as registered representatives, and can revoke the registration if the conditions are no longer met.

Customs may approve certain regular-business vehicle importers or Finland-based manufacturers as registered agents, and registered agents must be reliable, skilled, able to file in machine-readable form, and provide security demanded by Customs.

A registered agent may register a vehicle without the tax authority’s permit, and a vehicle may be entered in the register before the agent files the vehicle tax declaration.

A registered agent may register a vehicle without the tax authority’s permit, and a vehicle may be entered in the register before the vehicle tax declaration is filed.

A registered agent must report vehicles for taxation for each period, and the Tax Administration sets the period length and when the vehicle tax declaration must be filed.

Ett registrerat ombud ska anmäla fordon för beskattning för de perioder som Skatteförvaltningen bestämmer. Fordon kan registreras utan tillstånd från skattemyndigheten och även innan bilskattedeklarationen har lämnats.

A registered representative may register vehicles without the permit mentioned in section 38, and Customs sets the reporting period and the time for filing the vehicle tax declaration.

If someone other than a registered agent filed the vehicle tax declaration, the tax authority assesses the tax and issues a tax decision; the tax must be paid within the time set in section 61, and the authority then issues a registration permit once payment is shown.

If someone other than a registered representative filed the vehicle tax declaration, the tax authority determines the tax and issues a tax decision. The tax must then be paid within the time set in section 61, and the tax authority issues a registration permit once payment is shown.

If someone other than a registered representative submits the vehicle tax declaration, the tax authority must assess the tax and issue a tax decision. The tax must be paid within the time set in section 61, and the tax authority then issues a registration permit once payment is shown.

If someone other than a registered agent files the vehicle tax declaration, the tax authority determines the tax and issues a tax decision. The tax must be paid within the time set in section 61, and the tax authority then issues a registration permit once payment is shown.

Skattemyndigheten fastställer skatten och beslutar i ärendet när bilskattedeklarationen har lämnats av någon annan än ett registrerat ombud. Myndigheten utfärdar också registreringstillstånd när den skattskyldige visar att skatten har betalats.

Ett fordon får inte första gången antecknas i registret utan tillstånd från skattemyndigheten i de fall som avses i 41 §.

A vehicle may not be entered in the register for the first time unless the tax authority has issued a registration permit in the cases referred to in section 41.

A vehicle may not be entered in the register for the first time unless the tax authority has issued a registration permit in the cases referred to in section 41.

A vehicle may not be entered in the register for the first time unless the tax authority has issued a registration permit in the cases referred to in section 41.

A vehicle may not be entered in the register for the first time unless the tax authority has issued a registration permit in the cases referred to in section 41.

A taxpayer or registered agent may withdraw a vehicle tax declaration before the vehicle is first entered in the Finnish register or first put into use. If tax has already been carried out, it must be revoked on notification, and the tax authority also revokes the vehicle registration permit.

A taxpayer or registered agent may withdraw a vehicle tax declaration before the vehicle is first entered in the Finnish register or first used here.

A taxpayer or registered agent may withdraw a vehicle tax declaration before the vehicle is first registered in Finland or first used here.

A taxable person or registered agent may withdraw a vehicle tax declaration before the vehicle is first entered in the register in Finland or first used here.

A taxpayer or registered agent may withdraw a vehicle tax declaration before the vehicle is first registered in Finland or first put into use here.

If a vehicle was first registered as lighter-taxed or tax-exempt on specified grounds, the tax must be corrected; the correction is made on application by the person who filed the vehicle tax declaration.

Om ett fordon först registreras som skattefritt eller lindrigare beskattat trots att skatt redan deklarerats eller betalats, ska beskattningen rättas. Rättelse sker på ansökan av den som lämnat bilskattedeklarationen.

If a vehicle is first registered as lightly taxed or tax-exempt under certain cited provisions, the tax must be corrected. The correction is made on application by the person who filed the vehicle tax declaration.

If a vehicle was recorded at first registration as lower-taxed or tax-free on certain grounds, the tax must be corrected to the amount that would have applied at registration or first use. The person who filed the vehicle tax declaration may apply for the correction.

If a vehicle was registered as lightly taxed or tax-exempt, the taxation must be corrected to match the tax that would have been charged at registration or use, on application by the person who filed the vehicle tax declaration.

Skattemyndigheten får rätt att ta del av registeruppgifter for tax collection and supervision, and customs, police, the registrar, and the inspection officer may access the same register information for reporting to the tax authority.

Skattemyndigheten får rätt att ta del av registeruppgifter för beskattning och tillsyn, och Tullen, polisen, registreraren och besiktningsförrättaren får rätt att ta del av uppgifterna för att anmäla till skattemyndigheten.

Tax authority, customs, police, the registrar, and the inspection officer may access register data in the situations stated in the provision.

Certain authorities have a right to access registry data for tax administration, supervision, or reporting to the tax authority.