Bilskattelag

This is a chapter heading for general provisions.

This is the heading for Chapter 1, “General provisions.”

This is a chapter heading for general provisions.

Chapter 1: general provisions.

Certain vehicle types must pay vehicle tax to the State in Finland.

Certain vehicles registered or put into use in Finland must pay car tax to the State.

Tietyistä Suomessa rekisteröitävistä tai käyttöönotettavista ajoneuvoista on maksettava valtiolle autoveroa.

Certain vehicles registered or taken into use in Finland must pay car tax to the state.

Certain vehicles first registered or put into use in Finland must pay car tax to the state.

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

This section defines vehicle registration, putting a vehicle into use, taxable use, and who counts as the user/introducer of the vehicle.

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

This section defines vehicle registration, putting a vehicle into use, and who counts as the user/initiator.

Vehicle tax liability arises when a vehicle is registered or put to taxable use in Finland, and also in certain cases of changes to the vehicle’s structure, ownership, or intended use.

Vehicle tax liability arises when a vehicle is registered, put to taxable use in Finland, or certain changes are made to the vehicle or its use.

Tax liability for a vehicle arises when it is registered, put into taxable use in Finland, declared before registration/use, or changed in ways that affect tax relief, refund, exemption, or the law’s scope.

Tax liability for a vehicle arises when it is registered, put to taxable use, reported before registration/use, or changed so it no longer meets certain tax relief conditions.

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

This section defines when a vehicle counts as used, and when it is treated as new under the Act.

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

This section defines when a vehicle is treated as used or new for applying the Act.

The person liable for vehicle tax depends on who is registered in the vehicle register, who uses the vehicle before registration, and whether a tax return was filed first.

The tax liability for a vehicle depends on who is entered in the vehicle register, with special rules for hire purchase, early use before registration, and prior tax declarations.

This section identifies who is liable for vehicle tax in different registration and use situations.

This section says who is liable for vehicle tax in different registration situations.

This section says who is treated as the vehicle tax taxpayer when a vehicle’s tax-relevant features change, the owner cannot be identified, a special case under 5 § applies, or a refund has been granted.

This section says who is liable for vehicle tax when a vehicle’s tax-affecting feature changes during ownership.

If a vehicle’s tax basis changes during ownership, the liable taxpayer is the person who owned it at that time, with fallback rules if the owner cannot be identified or if a tax refund has been granted.

Ajoneuvon verovelvollisuus määräytyy sen mukaan, kenen omistusaikana veroperusteisiin vaikuttava muutos tapahtui; jos omistajaa ei voida osoittaa, ratkaisevaa on, kenen omistusaikana muutos tuli veroviranomaisen tietoon.

Registered vehicle tax declarants must pay the tax in place of the taxpayer in certain cases, and tax liability can be transferred with a written agreement and notice to the tax authority.

A registered vehicle tax declarant must pay the tax instead of the taxpayer in certain cases, and can also be liable for tax on untaxed vehicles it acquired from someone else.

A registered car tax declarant must pay the vehicle tax in place of the taxpayer in certain cases, may transfer tax liability by written agreement, and must notify the tax authority of the transfer.

A registered vehicle tax declarant may have to pay vehicle tax, notify the tax authority about a liability transfer, and may become jointly liable if the notice is not made.

If a registered car tax declarant must pay the tax, several taxpayer rules apply to that declarant instead, unless the law says otherwise.

If a registered car tax declarant must pay the tax, the rules on declarations, tax assessment, correction, payment, collection, penalties, and appeals apply to that declarant instead of the taxpayer, unless otherwise provided.

This section says certain vehicle-tax rules apply to a registered vehicle-tax declarant, a refund applicant, and other declarants/information providers instead of, or in addition to, the taxpayer, unless the law says otherwise.

This section says that, in some cases, rules that normally apply to the taxpayer also apply to the registered car tax declarant, refund applicants, and certain other reporting or information obligors.

Vehicle tax is calculated using the rules in force when the tax liability arises, unless this Act provides otherwise.

Vehicle tax is calculated using the provisions that are in force when the tax liability arises, unless this Act provides otherwise.

Ajoneuvosta suoritettavan veron määrä arvioidaan sen mukaan, mitkä säännökset ovat voimassa silloin, kun veron suorittamisvelvollisuus syntyy, ellei tässä laissa toisin säädetä.

Vehicle tax amount is determined under the rules in force when the tax liability arises, unless this law says otherwise.

New passenger cars and vans are taxed using the annex tax table percentage based on the vehicle’s taxable value, with the rate determined by CO2 emissions or, in some cases, by a calculated emissions figure.

The tax on a new passenger car or van is a percentage of the car’s taxable value, based on the applicable table and the vehicle’s CO2-related emissions data, with special calculations if emissions data is missing or the vehicle runs only on electricity or hydrogen.

New passenger cars and vans are taxed as a percentage of the vehicle’s taxable value, based mainly on CO2 emissions; if emissions data is unavailable, a calculated emissions value is used, and electric vehicles get the lowest tax share.

New passenger cars and vans are taxed at a percentage of the car’s taxable value, with the rate based on carbon dioxide emissions or, if emissions data is unavailable, on calculated emissions tied to mass and power.

This section reduces the vehicle tax percentage for certain N1-class vans that meet mass, seating, and carrying-capacity/power criteria.

Certain N1-class vans get a reduced vehicle tax if they meet weight and capacity/power conditions.

Tietyn N1-luokan pakettiauton veroa voidaan alentaa, jos ajoneuvo täyttää tässä pykälässä säädetyt massa-, istuin- ja suorituskykyedellytykset.

Certain N1-class vans get a reduction in the vehicle tax rate if they meet the stated mass, seating, and load-capacity/power ratio conditions.

New buses and certain L-category vehicles are taxed at rates based on vehicle value, engine size, or power source.

New buses are taxed at 31.7% of taxable value. New motorcycles and other taxable L-class vehicles are taxed at different percentages based on engine size or electric power.

New buses and certain new L-class vehicles are taxed at rates set by vehicle type, engine size, or electric drive.

New buses are taxed at 31.7% of taxable value; new motorcycles and other taxable L-class vehicles are taxed by engine-size or electric-drive brackets.

For used vehicles taxed in Finland, the car tax is the lowest remaining tax amount for a comparable vehicle registered in Finland, and if less than six months have passed since tax assessment, refund, or reduction, the value set at that time may be used as the vehicle’s taxable value.

Used vehicles are taxed based on the smallest remaining car tax amount in a comparable Finnish-registered vehicle, and a recent valuation may be reused if less than six months have passed.

Used vehicles are taxed under the used-vehicle rules, and the tax is the smallest remaining amount for a comparable registered vehicle in Finland.

Used vehicles are taxed at the lowest remaining car tax amount for a comparable registered vehicle in Finland, and a recently determined value may be used if less than six months have passed.

When a vehicle’s tax basis changes, the tax is calculated using the basis that would apply to a similar used or new vehicle at the time the change became known to the tax authority, with special rules for certain emergency, taxi, and disabled-person vehicles.

When tax basis changes are known to the tax authority, the vehicle tax is calculated using the rules that would apply to a comparable used or new vehicle, with special rules for certain vehicle types.

Kun ajoneuvon veroperuste muuttuu, verotus tehdään uudelleen sovellettavien perusteiden mukaan; tietyissä ajoneuvoissa vero kuitenkin määräytyy ensimmäisen verotuksen täysimääräisen veron mukaan, josta vähennetään aiemmin määrätty tai suoritettu vero. Joissakin muutostapauksissa vero perustuu vain muutostyön tai varustelun arvoon.

Vehicle tax is recalculated when the tax basis changes, with special rules and monthly reductions for certain vehicle types.

The vehicle’s tax value is its general taxable retail sale value.

Ajoneuvon verotusarvo määritetään sen yleisenä verollisena vähittäismyyntiarvona.

Ajoneuvon verotusarvo on sen yleinen verollinen vähittäismyyntiarvo.

Ajoneuvon verotusarvo on sen yleinen verollinen vähittäismyyntiarvo.

This section defines a vehicle’s general retail value and explains what to include or exclude.

Defines a vehicle’s general retail value for tax purposes and explains what must be included or excluded.

This section defines a vehicle’s general retail value for tax purposes and says what must be included or excluded in that value.

This section defines a vehicle's general retail value for tax purposes and says ordinary financing costs and ordinary delivery costs up to EUR 600 are not included.

General retail value for a vehicle must be based on available evidence about market factors and vehicle characteristics, and cannot be determined only from certain related-party or exceptional prices.

General retail value is determined by considering available evidence about the vehicle’s value and value-affecting features, and it cannot be based only on specified prices or purchase/sale/redemption amounts; demonstration-use mileage for a new vehicle is not counted.

General retail value for a vehicle is assessed using available evidence about market factors and vehicle characteristics; it cannot be based only on certain related-party or exceptional-market prices, or only on the purchase, sale, or redemption price of the taxable vehicle.

The general retail value of a vehicle must be assessed using available evidence about market factors and the vehicle’s characteristics.

If used-vehicle retail value cannot be determined from limited market data, it may be based on a comparable new vehicle’s retail value. The provision also allows a different depreciation calculation when statistical market data justifies departing from the default and available information is insufficient.

If a used vehicle’s general retail value cannot be determined because market data are scarce, it may be estimated using the general retail value of a corresponding new vehicle.

If a used vehicle’s retail value cannot be determined from sparse market data, it may be estimated from a comparable new vehicle’s retail value, using age-based depreciation unless statistical market data justifies a different calculation.

If a used vehicle’s general retail value cannot be determined because market data are sparse, it may be calculated from a comparable new vehicle’s retail value.

Vehicles may be treated as similar if they match in make, model, and equipment.

Vehicles may be treated as similar if they have the same make, model, and equipment.

Ajoneuvoja voidaan pitää samanlaisina, jos niiden merkki, malli ja varusteet ovat samat; EU/EY-tyyppihyväksytyissä vertailuissa myös teknisen samanlaisuuden on toteuduttava.

Vehicles may be treated as similar if they share the same make, model, and equipment.

A vehicle counts as a “vastaava uusi ajoneuvo” if it matches the taxed vehicle’s power source, make, body type, model, and key technical features; minor differences do not prevent equivalence.

A vehicle counts as a “similar new vehicle” if it matches the taxable vehicle in power source, make, body type, model, and technical characteristics, with minor differences allowed.

This section defines when a new vehicle counts as the equivalent of a taxable vehicle, and says minor differences do not stop that classification.

An “equivalent new vehicle” is one that matches the taxable vehicle in key characteristics, with minor differences still allowed.

Vehicle age is calculated from first registration; if that is unknown, from the end of the month of manufacture; if that is also unknown, from the end of the year of likely first registration, use, or manufacture.

Vehicle age is counted in months from first registration; if that is unknown, use the end of the manufacture month, and if needed the end of the likely first-registration/use/manufacture year.

Vehicle age is counted in months, starting from first registration; if that is unknown, from the end of the manufacture month, and if that is also unknown, from the end of the relevant year.

Vehicle age is calculated from first registration, or if unknown from manufacture month, or if still unknown from the end of the likely year of registration/use/manufacture.

When calculating a vehicle’s taxable value, certain equipment is treated as included in the vehicle, and the value is not reduced because that equipment is missing or out of order.

Vehicle taxable value is calculated as if certain required and standard equipment, including a car heater, are included, and the value is not reduced because such equipment is missing or not working.

When determining a vehicle’s taxable value, certain required and standard equipment is treated as included, and the value is not reduced because such equipment is missing or not working.

When calculating a vehicle’s taxable value, certain equipment is treated as included, and the taxable value is not reduced because such equipment is missing or not working.

Certain listed vehicles are exempt from vehicle tax.

Several specified vehicle types are exempt from motor vehicle tax.

Several listed vehicles are exempt from car tax if they meet the stated type and equipment conditions.

Tietyt pelastusautot, ambulanssit ja muut luetellut ajoneuvot ovat vapaita autoverosta.

Certain vehicles are exempt from car tax, but they cannot be sold, rented, transferred, or given for free to others without tax for three years after registration for that use.

Tietyt kansainväliseen asemaan liittyvät ajoneuvot voivat olla autoverosta vapaita, mutta 1–2 kohdassa tarkoitetun ajoneuvon veroton luovutus on rajoitettu kolmen vuoden ajan.

Certain diplomatic and EU-related vehicles are exempt from car tax, but they cannot be sold, rented, transferred, or given away tax-free to others for three years after registration.

Several listed vehicle types are exempt from car tax.

Taksi- ja esteettömäksi soveltuva ajoneuvo voi olla autoverosta vapaa, jos se täyttää tässä kohdassa mainitut edellytykset.

Tietyt diplomaattisiin ja EU-toimielimiin liittyvät ajoneuvot ovat autoverosta vapaita, mutta ajoneuvoa ei saa myydä, vuokrata tai luovuttaa verotta ennen kuin kolme vuotta on kulunut rekisteröinnistä.

A vehicle is exempt from car tax if it meets the taxi, accessibility, school/daycare transport, and passenger-capacity conditions stated here.

Certain vehicles are exempt from car tax, but they cannot be sold, rented, transferred, or given free of charge before three years have passed from registration, and a tax amount applies if the vehicle is sold after the owner moves away from Finland within that period.

The Tax Administration may refund car tax to eligible applicants with disabilities, subject to conditions and maximum amounts.

Tietyt taksi-, esteettömyys- ja kuljetuskäyttöön hyväksytyt ajoneuvot ovat autoverosta vapaita, ja tietyissä tilanteissa veroa voidaan alentaa enintään 1 200 eurolla.

Verohallinto may refund vehicle tax on application for certain disabled applicants, with maximum amounts depending on disability and need for an automatic transmission vehicle.

Certain vehicles are exempt from car tax if they are used for taxi transport, accessible school/daycare transport, and meet the passenger-capacity requirement; some vehicles may instead get a reduced tax.

Ajoneuvon veroa voidaan palauttaa hakemuksesta tietyissä ensirekisteröinnin tilanteissa, jos täysi autovero on maksettu.

Verohallinto voi hakemuksesta palauttaa autoveroa, jos vammaan liittyvät edellytykset täyttyvät.

Tietyissä ajoneuvon ensimmäisen rekisteröinnin tilanteissa autoveroa voidaan palauttaa hakemuksesta, jos täysimääräinen vero on maksuunpantu.

Verohallinto can refund car tax on application for certain disabled applicants, with capped amounts and conditions.

If a vehicle first used in Finland for taxable use will not be entered in the vehicle register, the taxpayer or registered car tax declarant may request a tax reduction within one year, and use of the vehicle in Finland must stop after the request.

A person who is entered as the vehicle owner, or a hire-purchase buyer entered as holder, may apply for a refund of car tax if the vehicle is first registered as lower-taxed or tax-free and full car tax was charged.

If a first-time taxable vehicle in Finland will not be registered, the taxpayer or registered car tax declarant can request a deduction, but the tax must still be at least 5% of the full tax.

A person can get vehicle tax refunded on application if the vehicle is first registered as lightly taxed or tax-free under the cited grounds and full car tax has been imposed.

Ajoneuvon omistaja voi saada autoveron palautuksen, jos Suomessa verotettu ajoneuvo viedään pysyvästi pois Suomesta ja muut ehdot täyttyvät.

If a vehicle first put to taxable use in Finland will not be registered, the taxpayer or registered car tax declarant may request a tax reduction; the request must be filed with the Tax Administration within one year, and use in Finland must stop after the request is made.

Ajoneuvoveroa voidaan palauttaa hakemuksesta, jos Suomessa verotettu ajoneuvo on viety pysyvästi maasta käytettäväksi muualla kuin Suomessa ja tietyt ehdot täyttyvät.

If a vehicle first put to taxable use in Finland will not be registered, the taxpayer or registered car-tax declarant may request a deduction from the full tax; the request must be filed with the Tax Administration within one year of the first tax due date, and vehicle use in Finland must stop after the request.

Vientipalautushakemus on tehtävä Verohallinnolle viimeistään 30 päivän kuluessa ajoneuvon maasta viennistä, ja hakijan on esitettävä selvitys edellytysten täyttymisestä.

Ajoneuvon omistaja voi saada autoveron palautusta, jos Suomeen verotettu ajoneuvo viedään pysyvästi pois Suomesta muihin maihin käytettäväksi ja muut laissa asetetut ehdot täyttyvät.

A vehicle export refund application must be filed with the Tax Administration after export and no later than 30 days after the vehicle leaves the country. The applicant must also provide evidence that the refund conditions are met.

Autoveroa voidaan palauttaa hakemuksesta, jos Suomessa verotettu ajoneuvo viedään pysyvästi ulkomaille ja useat ehdot täyttyvät.

If a first-time vehicle used in Finland for up to five years under a fixed-term lease meets the conditions, the taxpayer may claim a car tax deduction, but the taxpayer must show that the lessor is established in the EEA and regularly rents vehicles. No deduction is made if it is under 500 euros.

Vientipalautushakemus on tehtävä Verohallinnolle viimeistään 30 päivän kuluessa ajoneuvon maasta viennistä, ja hakijan on liitettävä selvitys edellytysten täyttymisestä.

Certain leased vehicles first used in Finland may get a car tax deduction, if the taxpayer claims it and shows the lessor meets the stated EEA rental-business conditions.

Autoveroa voidaan palauttaa hakemuksesta, jos Suomessa verotettu ajoneuvo viedään pysyvästi pois Suomesta muualla käytettäväksi, ja hakija on sen omistaja ja viejä.

If a deduction under section 31 has been made and a fixed-term lease changes, the taxpayer must notify the Tax Administration. If the lease ends, the vehicle’s use in Finland must stop by the end date, the vehicle must be taken out of traffic use in Finland by then, and it must be exported for permanent use outside Finland within 30 days; it must be roadworthy on the export date.

Tietyn vuokra-ajoneuvon autoverosta voidaan tehdä vähennys, jos ehdot täyttyvät, ja vähennyksen jälkeen samasta ajoneuvosta ei saa vientipalautusta.

If the tax deduction under section 31 has been made, the taxpayer must notify the Tax Administration when a fixed-term rental agreement changes, and must stop using the vehicle in Finland, deregister it in Finland, export it within 30 days, and keep it roadworthy on the export date.

Vientipalautushakemus on tehtävä Verohallinnolle ajoneuvon viennin jälkeen ja viimeistään 30 päivän kuluessa, ja hakijan on esitettävä selvitys ehtojen täyttymisestä.

This section defines a person's permanent residence and gives the tax authority power to decide, on application, where a person's residence is considered to be.

If a deduction under section 31 has been taken and a fixed-term lease is changed, the taxpayer must notify the Tax Administration. If the deduction was taken, the vehicle must stop being used in Finland by the lease end date, be removed from traffic use by that date, and be exported for permanent use outside Finland within 30 days. The vehicle must be roadworthy on the export date.

This section defines when a person's permanent residence is considered to be in a place or state, including a 185-day rule and special rules for people in multiple states, temporary assignments, and study.

Autoveroa voidaan vähentää määräaikaisen vuokrasopimuksen perusteella tietyin ehdoin; verovelvollisen on osoitettava vuokranantajan EEA-sijoittautuminen ja säännöllinen ajoneuvovuokraus, eikä vähennystä tehdä alle 500 euron määristä.

Ulkomailta vakituisesti asuva henkilö voi käyttää maahan tuomaansa ulkomailla rekisteröityä ajoneuvoa verottomasti enintään 6 kuukautta 12 kuukauden aikana, ellei jokin poikkeus sovellu.

Section 33 defines a person's permanent residence and gives the tax authority power to decide residence on application.

Certain foreign residents may use an imported, foreign-registered vehicle privately tax-free for up to 6 months within a 12-month period.

If a tax deduction has been taken and a fixed-term lease changes, the taxpayer must notify the Tax Administration. The vehicle’s use in Finland must end by the lease end date, it must be deregistered by that date, exported within 30 days, and be roadworthy on export day.

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

Ulkomailla vakituisesti asuva luonnollinen henkilö voi käyttää maahan tuomaansa ulkomailla rekisteröityä ajoneuvoa verottomasti enintään 6 kuukautta 12 kuukauden aikana, ellei tekstiin perustuva poikkeus sovellu.

Verohallinto may extend the tax-free use period for certain vehicles by up to one year on application.

If a car tax deduction under section 31 was made and the fixed-term lease changes, the taxpayer must notify the Tax Administration. The taxpayer must also stop using the vehicle in Finland by the lease end date, deregister it from traffic use, and export it within 30 days. The Tax Administration may issue detailed rules and adjust tax if the deduction or conditions do not match.

Ulkomailla rekisteröityä ajoneuvoa saa käyttää verottomasti Suomessa tietyissä ulkomaisen yrityksen tai yhteisön käyttötilanteissa, enintään 7 kuukautta.

Verohallinto voi hakemuksesta pidentää verottoman käytön enimmäisaikaa enintään vuodella, ja hakemus on tehtävä ennen määräajan päättymistä.

A non-resident may bring in a foreign-registered vehicle for use in certain foreign business or organization activities, and tax-free use in Finland is limited to 7 months.

This section defines a person’s permanent residence and gives the tax authority power to decide, on application, where a person’s residence is located for up to one year at a time.

Suomessa vakituisesti asuva luonnollinen henkilö ja hänen perheensä voivat käyttää yksityiskäyttöön maahantuomaansa ajoneuvoa verotta enintään 14 päivän ajan kerran kalenterivuodessa, jos ajoneuvo on rekisteröity toisessa ETA-valtiossa.

Ulkomailla rekisteröityä ajoneuvoa saa käyttää verottomasti Suomessa tietyissä ulkomaisen yrityksen tai kansainvälisen järjestön toimintaan liittyvissä tilanteissa, enintään 7 kuukautta.

Suomessa vakituisesti asuva luonnollinen henkilö ja hänen perheensä voivat käyttää yksityiskäyttöön maahantuotua ajoneuvoa veroa suorittamatta enintään 14 päivää kerran kalenterivuodessa, jos ajoneuvo on rekisteröity toisessa ETA-valtiossa.

Ulkomailla vakituisesti asuva henkilö voi käyttää maahan tuomaansa ulkomailla rekisteröityä autoa verottomasti enintään 6 kuukautta 12 kuukauden aikana, jos käyttö on yksityiskäyttöä.

A Finland-based person whose workplace is abroad may use an employer-owned or employer-controlled vehicle registered in the workplace country tax-free in Finland, but only for work tasks and only for up to three consecutive days at a time.

Finnish residents 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.

Tietyt ulkomailla työskentelevät Suomessa vakituisesti asuvat henkilöt voivat käyttää työnantajan ajoneuvoa Suomessa verottomasti vain työtehtäviin, jos auto palautetaan rekisteröintivaltioon työn päätyttyä ja käyttö on enintään kolme vuorokautta kerrallaan.

Verohallinto may extend the maximum tax-free use period by up to one year on application, if the application is filed before the period ends.

Certain Finland-based individuals, self-employed persons, and their family may use a foreign-registered vehicle in Finland tax-free if the text’s conditions are met.

A Finland-resident person working abroad may use the employer’s foreign-registered vehicle in Finland tax-free only for work duties, if the vehicle is returned after each assignment and each use lasts no more than three consecutive days.

Certain Finland-based people and family members may use a foreign-registered vehicle in Finland tax-free if the use stays mainly outside Finland over each 12-month period.

Ulkomainen yritys tai yhteisö voi käyttää ulkomailla rekisteröityä ajoneuvoa verottomasti Suomessa, jos ajoneuvo tuodaan maahan tietyssä liiketoiminta- tai järjestötoiminnassa käytettäväksi.

A student meeting the stated residence and study-abroad conditions may temporarily use a foreign-registered vehicle in Finland.

Certain Finland-based residents may use specified foreign-registered vehicles in Finland tax-free if the stated conditions are met.

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

Suomessa vakituisesti asuva luonnollinen henkilö ja hänen perheensä voivat käyttää yksityiskäyttöön maahantuotua ajoneuvoa verotta enintään 14 päivän ajan kerran kalenterivuodessa, jos ajoneuvo on rekisteröity toiseen ETA-valtioon.

Ajoneuvon käyttö on verotonta, jos siinä täyttyy jokin luetelluista tilanteista; Verohallinto voi myös tapauskohtaisesti hyväksyä lyhytaikaisen verottoman käytön.

A student who lives permanently in Finland and studies abroad for at least 185 days a year may temporarily use a foreign-registered vehicle in Finland for certain short visits or for a compelling reason.

Ajoneuvon käyttö on verotonta vain tietyissä luetelluissa tilanteissa.

Certain Finland-resident individuals working abroad may use an employer-controlled vehicle registered in the workplace country in Finland tax-free only for work tasks, if the vehicle is returned after each task and each use lasts no more than three consecutive days.

Tax-free vehicle use ends when the allowed condition no longer applies or the maximum time expires.

Ajoneuvoa voi käyttää verottomasti vain tässä pykälässä luetelluissa tilanteissa; muissa tapauksissa Verohallinto voi hyväksyä lyhytaikaisen verottoman käytön yksittäistapauksessa.

Tax-free vehicle use ends when the stated condition no longer applies or the maximum period ends; tax liability does not arise in certain export, transfer, disposal, or minor temporary-use cases.

Certain Finland-resident individuals and their family may use a foreign-registered vehicle in Finland tax-free if the listed conditions are met.

If a vehicle is transferred in the situations covered here, the transferor must notify the Tax Administration. The Tax Administration may issue more detailed rules about the notice and may limit the duty when notice is obviously unnecessary.

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

If a vehicle is transferred from tax-exempt use, the transferor must notify the Tax Administration. The Tax Administration may also issue detailed notice rules and limit the reporting duty when it is clearly unnecessary.

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

This section names the tax authorities and assigns them vehicle tax, collection, supervision, and related official tasks; Customs and police also supervise compliance with statutory duties.

If a vehicle is transferred from exempt use to another use or to a person without the legal right to exempt use, exempt use ends and the transferor must notify the Tax Administration. The Tax Administration may also issue detailed notification rules.

This section names the tax authorities and assigns them vehicle-tax administration and supervision tasks, with separate oversight roles for Customs and police.

Ajoneuvoa saa käyttää verottomasti vain tässä pykälässä luetelluissa tilanteissa; Verohallinto voi lisäksi hyväksyä lyhytaikaisen verottoman käytön yksittäistapauksessa tietyin ehdoin.

Valtion oikeutta valvovat nimetyt verovalvontayksiköt/veroasiamies tietyissä verotustehtävissä, ja valtion oikeudenvalvojaa on kuultava sekä hänelle on annettava päätös tiedoksi niin, että hän voi tutustua siihen ja sen perusteena oleviin asiakirjoihin.

Verohallinto and the Finnish Transport and Communications Agency are tax authorities; Customs and police also supervise compliance with statutory duties.

The state’s interests in certain tax matters are represented by designated tax officials, and the state representative must be given a chance to review the decision and supporting documents before the decision is served.

Ajoneuvon veroton käyttö päättyy, երբ säädetty tai Verohallinnon määräämä edellytys ei enää täyty tai enimmäisaika päättyy.

Verohallinto keeps a register of registered vehicle tax declarants and may enter a person in it on application if they regularly import or manufacture new or used vehicles within the law’s scope.

In certain tax matters, the state is represented by specified tax-authority officials, and the state’s representative must be heard and given access to the decision and its supporting documents.

Verohallinto pitää autoveroilmoittajien rekisteriä ja voi hakemuksesta merkitä siihen toimijan, joka harjoittaa tai aikoo säännöllisesti harjoittaa uusien tai käytettyjen ajoneuvojen maahantuontia tai valmistusta.

Vehicle tax-free use ends when it is sold, rented, or otherwise transferred to unauthorized use; the transferor must notify the Tax Administration.

An applicant is entered in the register only if it has not seriously neglected certain tax duties, and if the applicant is a natural person, is an adult with no restriction on legal capacity, and has provided the required security.

The Tax Administration keeps a register of registered car tax declarants and may enter, on application, persons engaged in regular business importing or manufacturing new or used vehicles covered by the Act.

Hakija voidaan merkitä autoveroilmoittajien rekisteriin vain, jos tietyt verovelvoitteiden hoitoa, ikää ja toimintakelpoisuutta koskevat ehdot sekä vakuusvaatimus täyttyvät.

Verohallinto and Liikenne- ja viestintävirasto are tax authorities here, and Tulli and police also supervise compliance with set duties.

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

An applicant is entered in the vehicle tax declarants register only if it meets the stated conditions.

Autoveroilmoittajaksi rekisteröitymistä hakevan on annettava tarvittavat tiedot ja hakemus on tehtävä sähköisesti, ellei Verohallinto erityisestä syystä hyväksy muuta tapaa.

The State is represented in certain tax matters by specified tax representatives, and the representative must be allowed to review the decision and supporting documents before notice is given.

Verohallinto removes a registered car tax declarant from the register if the declarant asks, and may also remove them on its own initiative if the activity or registration conditions no longer apply.

Autoveroilmoittajaksi rekisteröintiä hakevan on annettava tarvittavat tiedot ja tehtävä hakemus sähköisesti, ellei Verohallinto erityisestä syystä hyväksy muuta tapaa.

The Tax Administration must remove a registered car tax declarant from the register if the declarant asks to be removed, and may remove them on its own initiative if certain activity or registration conditions are no longer met.