Exemption from the one-off registration tax for the reindeer husbandry industry

You may get an exemption upon first-time registration of belt motorcycles/snowmobiles and off-road 4-wheel motorcycles that are to be used in the reindeer husbandry industry. The vehicle must be registered to an enterprise, not to a private individual.

Who is entitled to an exemption?

To get an exemption from the one-off registration tax, the enterprise must be registered in the Value Added Tax Register. The enterprise must either have

  • partners with a reindeer earmark, or
  • a licence for reindeer husbandry outside the Sami reindeer grazing areas

The vehicle must be registered to the enterprise, not to a private individual.

The vehicle must primarily be used for reindeer husbandry.

How to get the exemption

  1. Log in to our payment solution and report the exemption
  2. Pay the scrap deposit tax
  3. Contact your nearest Public Roads Administration’s Driver and Vehicle Licensing Office to register the vehicle

You may, as of 25 November 2019, report the exemption yourself.

As an alternative, enterprises using the Autosys service for dealers may declare the exemption on behalf of the owner in the Autosys service for dealers, and then complete the registration in the Autosys service for dealers.

Number of vehicles

  • Enterprises with partners that have a reindeer earmark may at any given time have a maximum of 4 tax-exempt vehicles registered to them.
  • Enterprises with a licence for reindeer husbandry outside the Sami reindeer grazing area may at any given time have a maximum of 8 tax-exempt vehicles registered to them.

Type of vehicle

Vehicles covered:

  • belt motorcycle (snowmobile) in tax group 630.
  • off-road motorcycles in tax group 610 and 620 (no exemption for 3-wheelers).

The conditions must be met for a minimum of 2 years

The conditions for exemption must be met for a minimum of 2 years. If the conditions no longer apply inside of the 2-year period, the enterprise must pay the full one-off registration tax. The one-off registration tax must then be calculated according to the rules that applied at the time of registration.

However, if the enterprise no longer meets the conditions inside of the 2-year period and the one-off registration tax must be paid, the enterprise may not register a new tax-exempt vehicle as a replacement until the previous vehicle’s 2-year period has expired.