A decommissioned or unregistered car cannot be used on the road except in separately specified special cases. Verified improper vehicle use will lead to the imposition of vehicle tax on the basis of a reassessment and additional tax. The Finnish Motor Insurer’s Centre also charges a payment for the absence of insurance for the period when the vehicle was not covered by insurance.
A decommissioned or unregistered car cannot be driven before it has been commissioned except in separately specified special cases. If a decommissioned or unregistered vehicle has been used on the road, the supervisory authority will inform Traficom of the matter.
All parties involved will be requested to provide information and their own explanation about the matter by the deadline given. The request for information is not a decision on the matter. The request for information provides the parties the opportunity to clarify the situation before the actual decision is issued.
- If no information or explanation is provided, Traficom will adopt a decision on the matter using an automated process in the taxation system.
- If information or an explanation is provided, an expert from Traficom will make a decision manually, based on the information provided to Traficom.
The decision will primarily be transmitted electronically (OmaPosti or Suomi.fi Messages) or alternatively sent to the address recorded in the Transport Register.
Quantity of vehicle tax based on reassessment and additional tax
The quantity of the additional tax is the annual vehicle tax multiplied by five, with a minimum charge of €1,000. Traficom may also charge a vehicle tax amount of €10 based on reassessment.
- For example, for a diesel-powered passenger car with an annual vehicle tax of €750 (including basic tax and tax on driving power), the additional tax will be €3,750. This means that the total amount of vehicle tax based on reassessment and additional tax is €3,760.
Who will have to pay the vehicle tax based on reassessment and additional tax?
Vehicle tax based on reassessment and additional tax is imposed on the person who, according to the registration data, is responsible for vehicle tax, i.e. the owner or holder of the vehicle. The vehicle user or driver is liable to pay the tax only if it is impossible to ascertain who the owner or holder of the vehicle is or if the vehicle has been taken into use without permission. Reliable evidence of unauthorised use must be provided by a judicial authority (a decision made by the police or another judicial authority).
The seller is liable to pay any unpaid vehicle tax based on reassessment and additional tax on the day of transfer of the vehicle. Therefore, the seller of the vehicle has an obligation to inform the purchaser if the vehicle has been decommissioned. Before driving, the buyer must ensure that the vehicle has been commissioned, e.g. in Traficom e-services, or take into account the manner in which the decommissioned vehicle may be removed from the place of purchase.
Information on paying vehicle tax based on reassessment and additional tax
Vehicle tax reassessment and additional tax shall be paid by the due date. The taxes can also be paid in instalments, but the full amount must be paid by the due date. If you have unpaid tax after the due date, you are not allowed to use the vehicle. A vehicle subject to a prohibition of use cannot be commissioned for road use, inspected or taken out of the country. The prohibition of use is not removed even if the vehicle is transferred to a different owner or holder. Any unpaid tax is automatically passed on to debt recovery proceedings for collection 90 days after the due date.