Vehicle tax based on reassessment and additional tax in incidents of improper vehicle use

A decommissioned vehicle must not be driven before it has been recommissioned except in the exceptional situations stated below. Misuse will incur a tax surcharge of at least EUR 1,000.  

• You can drive your vehicle up to the end of the day on the date of the decommissioning notification if your vehicle insurance is valid and your registration plates are still attached.
• Taking the most direct route, you can drive the vehicle for a periodic roadworthiness inspection at a time reserved for it, and from there to the place where the vehicle is kept, or where it can be repaired. Your vehicle insurance must be valid and your registration plates must be still attached.
  
  Please note that the abovementioned right to drive the vehicle to roadworthiness testing only applies to the vehicle’s immediate transfer to the inspection office for the tests to be carried out. For example, the transfer of a vehicle to a garage before a roadworthiness inspection is not permitted without a transfer permit or the commissioning of the vehicle.
   
• You can apply for a transfer permit for the vehicle, which will allow you to transfer or use the vehicle temporarily.
• A company can transfer and use a vehicle temporarily with a test plate certificate. 
• You can apply for an export registration for the vehicle, which will allow you to transfer the vehicle abroad from Finland.
• You can move the vehicle either by trailer or by towing it with one axle off the ground. Confirm the acceptable method of transfer with your insurance company.
• More detailed provisions on towing vehicles are laid down in the Road Traffic Act.

No. The amount of the additional tax is not proportional to the length of time or distance travelled by a vehicle.

No. Forgetting to commission the vehicle, human error or ignorance of the law will not remove the obligation to pay additional tax.

If your vehicle has been stolen or taken into use without permission, report the matter to the police. Provide a copy of the report to Traficom by the due date of the request for information. Please also provide Traficom with other documents related to the investigation.

In this event, Traficom will wait for further information on the progress of the investigation and take into account a decision made by the police or another judicial authority when making a decision.

If the investigation finds that the vehicle has not been used unlawfully or the alleged unauthorised use is not determined, the tax liability shall be based on the entries in the register. If you are liable for the tax according to the register entries, you will also have to pay the vehicle tax based on reassessment and additional tax.

If the entries in the register are not up to date and you know the name and address details of the new owner and the date of the transfer, submit a notification of transfer with the inspection station receiving registrations, with your insurance company or through Traficom My e-Services. Please note that in order to submit a transfer notification in Traficom My e-Services, you will also need the buyer's personal identity code or business ID.

Please also note that if the transferee you have notified denies having purchased the vehicle, you must be able to prove that the ownership has been transferred to the transferree by means of a transfer or purchase document signed by both parties or e.g. a payment receipt.

If you have sold a vehicle, but you do not know or are unable to find the buyer's name and address information, report the transfer of the vehicle to an unknown person. The name of the notification is Notification of transfer of a vehicle to an unknown party. You can submit the notification electronically in Traficom My e-Services or at an inspection station receiving registrations. The notification is subject to a fee. 

If there is an error in your vehicle's registration data (e.g. the date of transfer of the vehicle is incorrect), you can ask Traficom to correct the data.

No. Motor insurance alone does not mean that matters relating to the commissioning of a vehicle are in order and that a vehicle may be used in traffic. You must commission your vehicle separately.

You can submit the notification in Traficom My e-Services, at an inspection station or to an insurance company.

No. You must commission vehicles separately in addition to roadworthiness tests. 

You can submit the notification in Traficom My e-Services, at an inspection station or to an insurance company. 

No. If the electronic service is not in use or notifications cannot be submitted through it, registration measures shall be taken through an alternative service channel, e.g. an inspection station that offers registration services.

Not being able to commission a vehicle electronically does not mean that a decommissioned vehicle can be used.

Yes. The appeal instructions are attached to the decision. 

Please note that vehicle tax reassessment and additional tax shall be paid by the due date regardless of any appeals.