Vehicle tax based on reassessment and additional tax
A decommissioned or unregistered car cannot be used on the road except in separately specified special cases. Improper vehicle use can lead to the imposition of vehicle tax on the basis of a reassessment and additional tax as a penalty. 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.
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.
- If no information or explanation is provided, Traficom will adopt a decision on the matter. The decision will be made using an automated process in the taxation system. The decision will be sent to the address recorded in the Transport Register.
- If information or an explanation is provided, Traficom will make a decision manually, based on the information it has received.
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.
The person liable to pay tax for a vehicle is the person who has been entered in the register as the owner or holder of the vehicle or who should have been entered in the register as the owner or holder of the vehicle. If the register records both an owner and a holder, it is the holder who is liable for the tax. 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. The seller is liable to pay any unpaid taxes on the day of transfer of the vehicle.
Vehicle tax based on reassessment and additional tax must 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, you are not allowed to use the vehicle after the due date. 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.
Tips
- You can check whether a vehicle has been commissioned (allowed to be used on the road) via Traficom’s e-services.
- As the owner/holder of a vehicle, you can commission the vehicle easily and free of charge via Traficom’s e-services. You can also commission your vehicle at your own insurance company or at a vehicle inspection station that carries out vehicle registrations.
- If you are selling a vehicle, please note that the seller is responsible for paying any additional tax that is unpaid on the day of the sale.
- Before driving the vehicle, the buyer must ensure that the vehicle is commissioned.
- The seller should also tell the buyer whether the vehicle is decommissioned or not.
EXAMPLES OF SITUATIONS WHICH DO NOT AFFECT THE IMPOSITION OF ADDITIONAL TAX
- Forgetting to commission the vehicle, human error or ignorance of the law
- Length or duration of journey or reasons for the use of the vehicle
- Motor vehicle liability insurance has been acquired for the vehicle and it has been inspected. (NB! Vehicle inspections and insurance are not the same thing as vehicle commissioning)
- The vehicle has been driven to the inspection location without an inspection having been booked in advance.
- An attempt has been made to commission the vehicle using the e-services, but the commissioning attempt did not succeed.
- E-services not available because of outages or maintenance work.