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.

The quantity of the additional tax is the annual vehicle tax multiplied by five, with a minimum charge of €1,000. In addition, €10 of vehicle tax is charged based on the reassessment.

By default, the vehicle tax based on reassessment and the additional tax are charged to the person liable to pay tax for the vehicle .

The vehicle user or driver is liable to pay the taxes only if it is impossible to ascertain the owner or holder of the vehicle or if the vehicle has been taken into use without permission. If your vehicle has been taken into use without permission, report the offence to the police.

The tax based on reassessment and the additional tax must be paid by the deadline as a single payment. Otherwise the vehicle will incur a prohibition of use. 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.

EXCEPTIONAL SITUATIONS WHERE A DECOMMISSIONED VEHICLE MAY BE USED

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) 
  • When the vehicle was purchased, it was not mentioned that the vehicle has been decommissioned. It is the buyer’s responsibility to ensure that the vehicle may be used on the road.
  • 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.