Bilskattelag

Chapter 1: General provisions.

Chapter heading: general provisions.

This is the chapter heading for general provisions.

Chapter heading: General provisions.

Certain listed vehicles must pay car tax to the state when they are to be registered or put into use in Finland.

Vissa angivna fordonstyper som ska registreras eller tas i bruk i Finland ska betala bilskatt till staten.

Listed vehicles must pay car tax to the state when they are registered or put into use in Finland.

Certain listed vehicle types must pay vehicle tax to the state when they are registered or used in Finland.

Vissa fordon som ska registreras eller tas i bruk i Finland måste betala bilskatt till staten.

This section defines vehicle registration, putting a vehicle into use, and who counts as the person who took a vehicle into use in Finland.

This section defines vehicle registration and when a vehicle is considered put into use in Finland.

The provision defines vehicle registration, putting a vehicle into use, and who is regarded as the user who put a vehicle into use.

This section defines vehicle registration, putting a vehicle into use, and who is treated as the user who put a vehicle into use.

Vehicle tax liability arises when a vehicle is registered or put into taxable use in Finland, and also when certain changes to the vehicle trigger the tax rules.

Vehicle tax liability arises when a vehicle is registered, first put to taxable use in Finland, or when specified changes trigger taxation, subject to stated exceptions.

Skatt på fordon uppkommer vid registrering, skattepliktigt bruk eller vissa ändringar av fordonet, men vissa överlåtelser inom en månad och ändringar som bara kan ses via hastigheten undantas.

Skatt blir skyldig att betalas när fordonet registreras, tas i skattepliktigt bruk eller när vissa ändringar i fordonet inträffar; vissa undantag gäller.

This section defines when a vehicle counts as used or new for the purposes of the law.

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

This section defines when a vehicle is treated as used or new under the law.

Bestämmelsen förklarar när ett fordon ska räknas som begagnat eller nytt.

Bestämmer vem som är skattskyldig för ett fordon i olika situationer.

Regeln bestämmer vem som är skattskyldig för ett fordon.

Reglerna anger vem som är skattskyldig för ett fordon beroende på registrering, avbetalningsköp, ibruktagande före registrering eller tidigare inlämnad skattedeklaration.

Vem som måste betala fordonsskatt beror på vem som är registrerad ägare, köparen vid avbetalningsköp, den som tagit fordonet i bruk före registrering, eller den som lämnat in skattedeklarationen i vissa fall.

The rule identifies who counts as liable for vehicle tax when a vehicle’s construction, use, or ownership changes.

This section says who is treated as liable for vehicle tax when a vehicle’s construction, use, or ownership changes.

This section says who is treated as liable for vehicle tax when the vehicle’s tax basis changes, including fallback rules if the owner cannot be identified and a special rule for refund recipients.

Provisionen anger vem som ska anses vara skattskyldig när ett fordons skattegrundande faktor ändras, eller när ägaren inte kan fastställas, samt vid viss återbäring av bilskatt.

A registered vehicle tax representative must pay vehicle tax in certain cases and may become responsible for tax if the vehicle was acquired untaxed or if tax cannot be collected from the representative.

A registered vehicle tax agent must pay the tax when it imports or manufactures vehicles, and tax liability can be transferred to a recipient if the transfer is documented and notified.

A registered vehicle tax representative must pay vehicle tax in certain cases and may have the tax liability transferred to a recipient if the transfer is documented.

Ett registrerat bilskatteombud ska betala bilskatt i vissa fall och kan också bli ansvarigt för skatt på vissa obeskattade fordon. Vid överföring av skatteansvar krävs skriftligt avtal och anmälan till skattemyndigheten.

If a registered car tax agent is liable to pay tax, several tax administration rules apply to the agent instead of the taxpayer, unless another rule says otherwise.

A registered car tax agent that must pay tax is subject to the tax return, notification, assessment, payment, collection, penalty fee, and appeal rules instead of the taxpayer, unless otherwise provided.

Om ett registrerat bilskatteombud ska betala skatt, gäller vissa regler i stället för den skattskyldige.

Om ett registrerat bilskatteombud ska betala skatt, gäller flera skatteförfaranderegler för ombudet i stället för för den skattskyldige, om inte annat föreskrivs.

Unless this law says otherwise, the rules in force when the tax liability arises apply to the tax amount payable for a vehicle.

Om inget annat sägs i lagen, ska reglerna som gäller när skattskyldigheten uppkommer tillämpas på den skatt som ska betalas för ett fordon.

Som huvudregel gäller de bestämmelser som gäller när skyldigheten att betala skatt uppkommer för det skattebelopp som ska betalas för ett fordon.

For a vehicle’s tax amount, the rules that apply when the tax obligation arises also apply, unless this law says otherwise.

The tax on a new passenger car or van is set as a percentage under tax table 1 or 1 A, unless section 11 provides otherwise.

New passenger cars and vans are taxed using a percentage rate from the relevant table, with the table chosen based on emissions rules or calculated emissions if emissions data is missing.

New passenger cars and vans are taxed as a percentage of the vehicle’s taxable value, using tax table 1 or 1 A depending on how CO2 emissions were determined.

This section sets the tax rate for new passenger cars and vans using emissions-based tax tables, with special rules for table 1 A, calculated emissions, and electric vehicles.

A package van may get a tax deduction if it is category N1, weighs over 2,500 kg, and meets one of the listed technical load/power conditions.

Certain category N1 package vans get a tax deduction if they meet the stated weight and power ratios; wheelchair-transport vans are also covered.

This section gives a tax deduction for certain category N1 package vans that meet specified mass and power-to-weight conditions.

Vissa paketbilar kan få avdrag från skatt enligt skattetabell 2 eller 2 A om de uppfyller angivna vikt- och effektkrav.

This section sets tax rates for new buses and for new motorcycles and other taxable new vehicles in category L.

This section sets tax rates for new buses and new category L vehicles, with different percentages based on engine size or electric drive.

This section sets tax rates for new buses and for new category L vehicles, including motorcycles, based on vehicle value or engine size/power.

New buses and new category L vehicles are taxed at specified percentages of their taxable value, with different rates based on engine displacement or drive power.

The provision sets how car tax is calculated for used vehicles in Finland and allows a recent tax-based value to be treated as the vehicle’s taxable value if less than six months have passed.

This section defines the vehicle tax value for used vehicles in Finland and allows a recently determined tax value to be treated as the vehicle’s taxable value if less than six months have passed.

Used-vehicle vehicle tax is calculated using the minimum remaining tax amount for a comparable Finland-registered vehicle, and in some cases a recently determined tax value may be used.

Used-vehicle tax in Finland is set as the remaining car tax for a comparable Finnish-registered vehicle, and in some cases a value set within the last six months may be used as the taxable value.

Om ett fordon ändras i vissa fall ska skatten räknas om enligt reglerna för ett likadant begagnat eller nytt fordon, eller efter värdet av ändringsarbetet/utrustningen. För vissa specialfordon och fordon för personer med funktionsnedsättning gäller i stället full skatt vid första beskattningen, med vissa avdrag för tidigare skatt och registreringstid.

Om skattegrunden ändras ska fordonet beskattas enligt de grunder som gällde för ett likadant begagnat eller nytt fordon när ändringen blev känd för skattemyndigheten, med särskilda regler för vissa utryckningsfordon, taxi och fordon för personer med funktionsnedsättning.

När ändringen av skattegrunden blir känd för skattemyndigheten ska beskattningen göras enligt jämförelsegrunden för ett likadant begagnat eller nytt fordon, med särskilda regler för vissa specialfordon och ombyggda fordon.

När skattegrunden ändras ska fordonsskatten beräknas enligt de grunder som skulle ha gällt för ett likadant fordon när ändringen kom till skattemyndighetens kännedom, med särskilda regler för vissa specialfordon och vissa ombyggnader.

For a vehicle, the taxable value is its general retail value including tax.

Beskattningsvärdet för ett fordon är dess allmänna detaljhandelsvärde inklusive skatt.

The taxable value of a vehicle is its general retail value, including tax.

The taxation value of a vehicle is its general retail value including tax.

Defines how a vehicle’s retail value is calculated, including what is counted in the value and what is excluded.

This section defines how a vehicle’s general retail value is calculated for tax purposes.

The section defines a vehicle’s retail value for tax purposes and says how to calculate it, including what to include and exclude.

The provision defines a vehicle’s general retail value and says certain amounts are included, but ordinary financing costs and ordinary delivery costs up to 600 euro are not included.

A vehicle’s general retail value is determined using available evidence about relevant value factors, and it cannot be based only on certain related-party or exceptional-market prices or on the vehicle’s own purchase/sale/redemption price.

The general retail value of a vehicle must be determined from available evidence about the vehicle and the Finnish vehicle market, and not solely from certain related-party, exceptional-market, or transaction prices.

The general retail value of a vehicle must be determined from available evidence about the vehicle and the factors affecting its value on Finland’s vehicle market, and can also take account of age, mileage, condition, and other individual features.

This section says how a vehicle’s general retail value is to be determined from available evidence, including market and vehicle-specific factors, and it limits which prices may be used alone.

If a used vehicle’s retail value cannot be determined from market data because there are too few market entries, it may be set using the retail value of a comparable new vehicle.

If a used vehicle’s retail value cannot be determined under section 16 because there are too few market data points, it may be set by reference to a comparable new vehicle’s retail value.

If a used vehicle’s retail value cannot be determined under section 16 because there are too few market data, its retail value may be based on a comparable new vehicle and reduced by age using the stated percentage method.

Om ett begagnat fordons detaljhandelsvärde inte kan fastställas enligt 16 § på grund av få marknadsuppgifter, får det bestämmas utifrån värdet på ett motsvarande nytt fordon. Värdeminskningen ska då räknas med 3 % för bruksmånaden, 2 % för de två följande hela månaderna och sedan 1 % per hel månad. Ett avvikande kalkylerat värdeminskningsbelopp får användas om statistiskt material ger grund för avvikelse och värdet annars inte kan bestämmas på ett relevant sätt.

Vehicles may be treated as the same if they match in brand, model, and equipment.

The section explains when vehicles may be treated as the same, based on make, model, equipment, and technical similarity.

Fordon kan räknas som likadana om de har samma märke, modell och utrustning, och i vissa gränsöverskridande typgodkännandefall måste de också vara tekniskt likadana i verkligheten.

Section 19 explains when vehicles may be treated as the same: they must match in make, model, and equipment, with extra rules for EC/EU type-approved vehicles compared across countries.

The section defines when a vehicle counts as a “corresponding new vehicle” for taxation purposes.

The provision defines when a vehicle counts as a “corresponding new vehicle” for tax purposes.

Defines when a vehicle counts as a corresponding new vehicle for tax purposes.

This section defines when a vehicle counts as a corresponding new vehicle for tax purposes.

Vehicle age is calculated in months, using the first registration date in Finland or abroad; if that is unknown, the manufacturing month or another fallback date is used.

Vehicle age is counted in months from first registration, or from later fallback dates if that is unknown.

This section says how to calculate a vehicle’s age in months, using the first registration date, then the end of the manufacturing month, then the end of the likely first-year registration/use/manufacture year if needed.

This section sets how to calculate a vehicle’s age in months, including fallback rules when the first registration date is unknown and a special rule for vehicles built from used parts.

When a vehicle’s taxable value is determined, the value includes certain working equipment and standard equipment, and it is not reduced if that equipment is missing or illegal.

När ett fordons beskattningsvärde bestäms räknas viss utrustning med, och värdet sänks inte bara för att utrustningen saknas eller är olaglig.

When a vehicle’s taxable value is determined, certain equipment is counted as part of the vehicle, and missing or illegal equipment does not lower the taxable value.

Vid bestämning av ett fordons beskattningsvärde räknas viss utrustning som tillhörande fordonet, och värdet sänks inte om utrustningen saknas eller är olaglig.

Vissa särskilt angivna fordon är fria från bilskatt.

Vissa uppräknade fordon är fria från bilskatt.

Vissa angivna fordonstyper är fria från bilskatt.

Certain listed vehicles are exempt from car tax.

Vissa diplomatiska, konsulära och EU-institutioners fordon kan vara fria från bilskatt, men fordonet får inte säljas, hyras ut eller annars överlåtas skattefritt till andra förrän tre år har gått.

Vissa fordon är skattefria enligt internationella avtal, men försäljning, uthyrning eller annan överlåtelse utan skatt är begränsad.

Vissa fordon kan vara fria från bilskatt, men de får inte säljas, hyras ut eller annars överlåtas utan betald skatt under de första tre åren. Om en person flyttar från Finland och säljer ett sådant fordon innan tiden gått ut ska skatt betalas per återstående månad.

Vissa räddningsbilar, ambulanser, veterinärbilar, likbilar, husbilar och tunga bilar är fria från bilskatt.

Vissa taxifordon och vissa tillgänglighetsanpassade eller skol-/dagvårdsfordon kan vara fria från bilskatt, och en tidsbegränsad skattenedsättning kan gälla för vissa taxifordon.

Vissa fordon är befriade från bilskatt, och Utrikesministeriet avgör vissa villkor enligt konventionerna.

Some taxi vehicles can be exempt from car tax, and some only get a reduction up to 1,200 euro if registered by 30 June 2022.

Vissa diplomatiska, konsulära och EU-institutionella fordon kan vara fria från bilskatt, men de får inte säljas eller överlåtas utan betald skatt före tre år.

Skatteförvaltningen ska på ansökan återbetala bilskatt för vissa personer med bestående funktionsnedsättning, inom särskilda beloppsgränser och villkor.

Vissa taxi- och tillgänglighetsfordon är fria från bilskatt, och vissa fordon kan få en skattelättnad på högst 1 200 euro om de registreras senast 30 juni 2022.

Skatteförvaltningen ska på ansökan återbetala bilskatt i vissa fall av varaktig funktionsnedsättning, med beloppsgränser och villkor.

Some taxis and certain accessible or school/day-care transport vehicles are exempt from car tax, and some taxi vehicles can get a tax reduction of up to EUR 1,200 if registered by 30 June 2022.

If a vehicle was first registered as tax-reduced or tax-exempt and full vehicle tax was charged, the tax can be refunded on application to the registered owner or conditional buyer/holder.

Applicants with specified permanent disabilities may get a refund of vehicle tax from the Tax Administration, subject to application and conditions set by the authority.

Om ett fordon vid första registreringen anges som lägre beskattat eller skattefritt och full bilskatt redan har debiterats, kan skatt återbetalas på ansökan.

The Tax Administration must refund car tax on application for certain disabled applicants, up to set maximum amounts, and may also allow refunds in comparable cases.

For certain vehicles first used in taxable use in Finland, a request must be made to the Tax Administration within one year, and the tax is adjusted subject to specific conditions and a minimum tax level.

Vissa fordon som registreras som skattefria eller lägre beskattade kan få bilskatt återbetald på ansökan.

A claim for tax deduction must be submitted to the Tax Administration within one year, and vehicle use in Finland must stop after the claim is made.

Tax may be refunded on application for certain first-registered vehicles that are taxed at a reduced rate or exempt, if full vehicle tax was charged.

En sökande som äger ett i Finland beskattat fordon kan få bilskatt återbetald vid utförsel, om flera villkor är uppfyllda.

A taxpayer or registered car tax agent may request a tax deduction within one year, and the Tax Administration may issue procedural rules, correct the tax in the taxpayer’s favor, and revoke the vehicle’s registration permit.

Bilskatt kan återbetalas på ansökan när ett beskattat fordon förs ut ur Finland för permanent användning någon annanstans, om vissa villkor är uppfyllda.

A tax relief claim must be filed within one year in certain vehicle-tax cases, and vehicle use in Finland must stop after the claim.

An application for export refund must be filed with the Tax Administration after the vehicle is exported and within 30 days, and the applicant must provide evidence that the refund conditions are met.

Bilskatt kan återbetalas på ansökan när ett i Finland beskattat fordon förs ut för permanent bruk utanför Finland, om vissa villkor är uppfyllda.

An application for export refund must be filed with the Tax Administration after the vehicle is exported and within 30 days, and the applicant must provide evidence that the refund conditions are met.

Bilskatt kan återbetalas på ansökan när ett i Finland beskattat fordon förs ut för permanent bruk utomlands, om flera villkor är uppfyllda.

If a vehicle is first put into use in Finland under a fixed-term lease for at most five years, the taxable person may seek a car tax deduction, but must show the lessor is established in the EEA and regularly leases vehicles. No deduction is made if the amount is under EUR 500, and if the export refund amount cannot be reliably determined, the tax deduction is based on the amount calculated under section 18.

A person applying for export refund must submit the application to the Tax Administration after the vehicle has been exported and within 30 days, and provide evidence that the refund conditions are met.

Taxpayers may deduct an amount from car tax for a vehicle first put into use in Finland and intended for use there for at most five years under a fixed-term lease, if stated in the tax return and the lessor meets the EEA/business conditions.

Bilskatt kan återbetalas på ansökan när ett i Finland beskattat fordon förs ut ur landet för permanent bruk någon annanstans, om villkoren i paragrafen är uppfyllda.

If a tax deduction under section 31 has been taken, the taxpayer must notify the Tax Administration if the fixed-term lease changes, stop using the vehicle in Finland by lease end, de-register it by then, export it within 30 days, and keep it roadworthy on export day.

A taxpayer may deduct from car tax an amount linked to export refund when a vehicle first used in Finland is leased for up to five years under a fixed-term lease, subject to conditions and a minimum amount.

If the car tax deduction under section 31 has been used and a fixed-term lease changes or ends, the taxpayer must notify the Tax Administration and follow end-of-lease vehicle use, de-registration, export, and condition rules.

An applicant for export refund must file the application with Skatteförvaltningen after export and no later than 30 days after the vehicle leaves the country, and must provide evidence that the refund conditions are met.

The provision defines a person's usual place of residence and gives the tax authority power to decide it on application and issue related application rules.

Om ett bilskatteavdrag enligt 31 § har använts och det tidsbundna hyresavtalet ändras, ska den skattskyldige anmäla ändringen till Skatteförvaltningen. Vid avtalets slut ska fordonsanvändningen i Finland upphöra, fordonet avställas, och fordonet föras ut ur Finland inom 30 dagar i trafikdugligt skick.

The section defines a person’s usual place of residence and gives rules for people in multiple states, temporary tasks, and studies.

En skattskyldig kan få ett bilskat­teavdrag för ett fordon som används i Finland i högst fem år enligt tidsbundet hyresavtal, om vissa villkor är uppfyllda.

Vissa personer som är stadigvarande bosatta utomlands får använda ett utländskt registrerat fordon skattefritt i högst 6 månader inom en 12-månadersperiod, med vissa undantag.

The provision defines a person's usual place of residence and says the tax authority may decide it on application for up to one year at a time.

Vissa personer som är stadigvarande bosatta utomlands får använda ett utomlands registrerat fordon skattefritt i högst 6 månader under en 12-månadersperiod, med vissa undantag.

If a taxpayer has deducted car tax for a fixed-term lease, they must report lease changes to the Tax Administration and, when the lease ends, stop using the vehicle in Finland, deregister it there, and export it within 30 days.

Skatteförvaltningen kan förlänga den skattefria maximitiden med högst ett år på ansökan, och ansökan måste lämnas in innan den skattefria tiden går ut.

A person who is permanently resident abroad may use a foreign-registered vehicle tax-free for up to 6 months in any 12-month period, subject to stated exceptions.

Skatteförvaltningen may extend the maximum tax-free use period by up to one year on application, and the application must be filed before the original period expires.

If a tax deduction under section 31 was taken and the fixed-term lease changes, the taxpayer must notify the Tax Administration. The vehicle’s use in Finland must stop by lease end, it must be taken off the road in Finland by then, and exported within 30 days.

Utländskt registrerade fordon kan användas skattefritt i Finland för viss företags- eller organisationsverksamhet, men bara enligt reglerna i 34 § 1 mom. och högst i sju månader.

Skatteförvaltningen kan på ansökan förlänga den skattefria maximitiden med högst ett år, och ansökan måste göras innan tiden går ut.

A foreign-registered vehicle brought into Finland by a non-resident person may be used tax-free for certain business or organisational purposes, but only for up to seven months.

This section defines a person’s habitual residence and gives the tax authority power to decide it on application.

A Finland-resident individual and the person’s family may use a privately imported vehicle without paying tax for up to 14 consecutive days once per calendar year, if the vehicle is registered in another EEA state.

Foreign-registered vehicles may be used tax-free in Finland for certain business uses, but the tax-free period is limited to seven months.

Certain Finland-resident individuals and their family may use a privately imported vehicle tax-free for up to 14 consecutive days once per calendar year if the vehicle is registered in another EEA state.

Vissa personer som är stadigvarande bosatta utomlands får använda ett utlandsregistrerat fordon skattefritt i högst 6 månader under en 12-månadersperiod, med vissa undantag.

Vissa Finland-bosatta personer med arbetsplats utomlands får skattefritt använda arbetsgivarens utlandsregistrerade fordon i Finland för arbetsuppgifter.

A person permanently resident in Finland, and that person’s family, may use a privately imported vehicle without paying tax for up to 14 consecutive days once per calendar year if the vehicle is registered in another EEA state.

A Finland-resident person with a foreign workplace may use the employer’s permanently registered vehicle in Finland tax-free for work duties, if the vehicle is returned after each work assignment and stays in Finland no longer than three consecutive days at a time.

The Tax Administration may extend the maximum tax-free use period by up to one year if requested, and the request must be filed before the original period ends.

Certain Finland-based people may use a foreign-registered vehicle in Finland tax-free if specific ownership, registration, and use conditions are met.

A Finland-based person whose workplace is abroad may use a foreign-registered employer vehicle in Finland tax-free for work duties, if the vehicle is returned after each assignment and used in Finland for no more than three consecutive days at a time.

Some Finland residents may use certain foreign-registered vehicles tax-free in Finland if the vehicle is permanently registered abroad and other stated conditions are met.

A foreign-registered vehicle brought into Finland for certain business use may qualify for tax-free use, but only for up to seven months and the period cannot be extended under section 35.

A student who normally lives in Finland and spends at least 185 days abroad each calendar year for studies may temporarily use a foreign-registered vehicle in Finland if the circumstances show compelling reasons, or for an ordinary holiday trip or a similar short stay.

Some Finland-resident persons may use certain foreign-registered vehicles in Finland tax-free if the vehicle is permanently registered abroad and meets the stated use conditions.

A qualifying student may temporarily use a foreign-registered vehicle in Finland.

A Finland-resident individual and their family may use a privately imported vehicle without paying tax for up to 14 consecutive days once per calendar year, if the vehicle is registered in another EEA state.

A vehicle’s use is tax-free in the listed temporary or special cases, such as service, testing, export movement, competitions, and certain sales demonstrations.

A student who normally lives in Finland and studies abroad for at least 185 days per year may temporarily use a foreign-registered vehicle in Finland if there are compelling reasons, or for a regular holiday trip or a similar short stay.

Användning av ett fordon är skattefri i vissa uppräknade situationer.

A Finland-resident person with a workplace abroad may use a foreign employer’s registered vehicle tax-free in Finland for work duties, if the vehicle is returned after each assignment and used in Finland for at most three consecutive days at a time.

The tax-free use of a vehicle ends when the required condition is no longer met or the maximum period expires.

Fordon kan användas skattefritt i vissa uppräknade situationer, och Skatteförvaltningen kan i enskilda fall godkänna kortvarig skattefri användning utanför listan.

Den skattefria användningen av ett fordon upphör när villkoret inte längre uppfylls eller maximitiden går ut.

Certain Finland-based individuals may use an abroad-registered vehicle tax-free in Finland if the listed conditions are met.

If a vehicle is transferred, the transferor must notify the Tax Administration; the vehicle generally may not be registered or put into taxable use in Finland unless tax is paid.

Tax-free use of a vehicle ends if the required condition is no longer met or the maximum period expires.

If a vehicle is transferred in certain non-tax-free ways, the tax-free use ends and the transferor must notify the Tax Administration.

Certain students living in Finland may temporarily use a foreign-registered vehicle in Finland if they study abroad for at least 185 days a year and the stated conditions are met.

This section names the tax authorities and says which authority handles vehicle-tax tasks and which authorities supervise compliance.

If a vehicle is transferred for non-tax-free use, the tax-free use ends and the transferor must notify the Tax Administration. Certain short-distance transfers and transfers to an insurer are allowed.

Skatteförvaltningen, Transport- och kommunikationsverket, Tullen och polisen har specified uppgifter i tillsyn och verkställighet enligt bestämmelsen.

A vehicle use is tax-free in specified situations, and the Tax Administration may approve short-term tax-free use case by case.

State tax-right monitoring is handled by specified tax officers, and the state tax representative must be heard and served with decisions.

Paragrafen anger vilka myndigheter som sköter bilbeskattning, skattekontroll och vissa andra uppgifter, samt att Tullen och polisen övervakar att skyldigheterna följs.

State tax-right monitoring is assigned to specified officials, and the state tax representative must be heard and receive decisions and supporting documents.

Tax-free vehicle use ends when the required condition is no longer met or the maximum period expires.

Skatteförvaltningen för ett register över registrerade bilskatteombud och kan på ansökan anteckna vissa aktörer i registret.

State tax-rights supervision is assigned to two specified representatives, and the state tax-rights supervisor must be given a chance to review and receive decisions and supporting documents.

Skatteförvaltningen ska föra ett register över registrerade bilskatteombud och kan på ansökan anteckna vissa aktörer i registret.

Vid vissa fordonsöverlåtelser upphör den skattefria användningen, och överlåtaren ska anmäla överlåtelsen till Skatteförvaltningen.

En sökande antecknas i registret över bilskatteombud bara om tre villkor är uppfyllda.

Skatteförvaltningen ska föra ett register över registrerade bilskatteombud och kan på ansökan anteckna vissa verksamhetsutövare som registrerade bilskatteombud.

An applicant is entered in the register of vehicle tax agents only if the stated conditions are met.

Skatteförvaltningen, Transport- och kommunikationsverket, Tullen och polisen har vissa ansvar och tillsynsuppgifter enligt paragrafen.

An applicant for registration as a car tax agent must submit required information and documentation, and the application must be electronic unless the Tax Administration approves another method for special reasons.

A person applying for entry in the car tax agents register is entered only if the stated conditions are met.

An applicant for registration as a car tax representative must submit the required information and file the application electronically, unless the Tax Administration accepts another method for special reasons.

Statens rätt ska bevakas av särskilda ombud vid viss beskattning, och den statliga rättsbevakaren ska höras och få del av beslut och underlag.

Skatteförvaltningen must deregister a registered bilskatteombud if it asks to be deregistered, and it may also deregister one on its own initiative in certain cases.

An applicant for registration as a car tax agent must submit required information and supporting evidence, and the application must be filed electronically unless the Tax Administration accepts another method for special reasons.

The Tax Administration must deregister a registered car tax agent if the agent requests it, and may deregister the agent on its own initiative if the agent no longer carries on the relevant activity or no longer meets the registration conditions.