Mileage log 2026 – what must it contain according to the Swedish Tax Agency?

Short answer: A continuous and accurate mileage log is one of the most important pieces of documentation for showing how a company car is used. The Swedish Tax Agency recommends including the odometer reading, date, distance, start and end address, and the purpose of business trips, among other things.

When is a mileage log particularly important?

The mileage log is often used as evidence when an employer or employee needs to distinguish private driving from business driving. For private use of an employer's car to be considered minor, it must remain within both a maximum of 10 private occasions and a maximum of 1,000 kilometers during the calendar year. Trips between home and the regular place of work are normally counted as private trips.

What should the mileage log contain?

• odometer reading at the beginning and end of the year
• car registration number
• current year
• date of each trip
• odometer reading at start and end
• kilometers driven
• start and end address
• errand or purpose of the business trip
• companies visited, locations, or contact persons for business trips
• preferably the driver as well as refueling or charging

30,000 km in business use

If an employee with a company car drives at least 30,000 km for business during the year, the benefit value can in some cases be reduced. A detailed mileage log is a central piece of documentation for demonstrating the extent of business driving.

Fuel and congestion taxes

If the employer pays for fuel for private driving, a fuel benefit normally arises. The mileage log makes it possible to distinguish between private and business driving. The same principle is important when the employer pays congestion taxes or infrastructure charges that relate to private trips.

Paper, Excel, or electronic mileage log?

The Swedish Tax Agency accepts that a mileage log is kept on paper, on a computer, or electronically. The crucial factor is that the information is sufficiently detailed and maintained on an ongoing basis. An electronic solution often needs to be supplemented with the purpose and customer or location for the business trip.

Common mistakes

• trips are filled in long after the fact
• purpose is missing
• commuting to the workplace is registered as a business trip
• odometer reading is missing
• private trips are confused with business driving
• the documentation is not saved together with other accounting records

See the Mallbutiken mileage log in Excel, Word, and PDF.

FAQ

Is a mileage log required by law in all situations?

No, but it is a very important evidentiary basis for several tax issues regarding car benefits and business driving.

Is GPS data sufficient?

Not always. Automatic driving data often needs to be supplemented with the business purpose of the trip and the customer or location visited.

How often should it be updated?

Ideally, immediately in connection with each trip.

This article provides general information and does not replace tax or accounting advice.