Mileage log requirements in Finland: what Vero wants to see

The kilometre allowance and the sole trader’s additional deduction cannot be estimated after the fact. The Tax Administration accepts them only on the basis of a mileage log or other reliable evidence. Here is the checklist of what the log must contain, what a valid entry looks like, and the mistakes that lead to rejection in an audit.

Updated 15 October 2026

What the log must show

Under the Tax Administration's guidance, a mileage log must record for every business trip:

• the start and end time of the trip
• the start and end place (and the route where relevant)
• the distance
• the purpose of the trip
• the odometer reading at the start and end of the trip
• the driver

The log must also show the car's total kilometres for the year. In practice that means the odometer reading on the first and last day of the year: the difference is the annual total, and the share of logged business trips against it decides whether the car is a private or a business asset (the threshold is 50 %).

What a valid entry looks like

The entry does not have to be on paper. An electronic log, whether an app, a spreadsheet or an accounting module, is fine as long as it holds the same fields and is written at the time of the trip, not at year end.

What gets rejected

• A list assembled afterwards. A table built from your calendar or memory in December is not a mileage log. If entries are missing, the Tax Administration may estimate the business share itself, usually lower than you would have claimed.
• Kilometres without a purpose."Work driving 1,200 km" does not show which trips were business. Every trip needs a reason.
• Commuting logged as business trips. Trips between home and a fixed place of business are private, even if you make them daily. They are claimed as commuting costs on your personal return.
• Missing odometer readings. Without the start- and end-of-year readings you cannot show the business share of total kilometres, or that the car is a private asset.
• Private and business legs in one entry.If a trip visits a client and a shop, log the business leg separately or record the whole trip's purpose honestly.

Why this matters most for sole traders

An employee's allowance is paid by an employer who also checks the expense claim. A sole trader is both payer and auditor: the additional deduction (0.55 €/km in 2026) goes on your own tax return, and the only evidence behind it is your own log. The Tax Administration can ask for it years later; accounting records are kept for six years after the end of the financial year.

The same applies to vans, motorcycles and mopeds. For bicycles and e-bikes a sole trader deducts actual costs, but the business share still has to be demonstrable.

Keeping a log you will actually keep

1. Log the trip when it starts, not in the evening. An app that starts with one tap is the easiest.
2. Record the purpose immediately: client, delivery, purchase, training. One word is enough once place and time are stored.
3. Photograph the odometer on 1 January and 31 December, and whenever you change cars.
4. Keep vehicles separate if you drive both your own car and a company vehicle.
5. Export the year's report to your accountant as PDF or Excel at year end, and keep a copy.

RouteLog does steps 1 to 5 automatically: GPS records time, places and route, the purpose is one tap, odometer readings are requested at the turn of the year, and the report carries every field the Tax Administration expects. See how much deduction your kilometres add up to in the mileage deduction calculator.

Source: Vero.fi: Vehicle costs for sole traders (in Finnish).

A mileage log that writes itself

RouteLog detects trips with your phone’s GPS, asks for the purpose with one tap and produces a Vero-compliant report for your accountant. The first 15 trips are free.

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General information, not tax advice. Verify current figures at vero.fi or ask your accountant.