The logbook records information on the number of journeys made by car in order to see what proportion of the kilometers driven by the car is business related and which is private related. The logbook is recorded at the request of the Tax Administration. You can write the information down, for example, on paper, a form, an Excel sheet, or using an electronic logbook. The UKKO Private Trader service also has an easy-to-use driving logbook where you can record the kilometers you drive easily and quickly. In order to use UKKO Private Trader’s logbook, your business-related driving must be over 50% from all your driving, and the vehicle needs to be added in your accounting. You can do this in the "driving log" page.
The logbook can be used to reliably explain to the tax office how much of the total drive is for a business-related drive and how much for private drive. It can also be used for paying the kilometer allowance.
What need to be included?
The logbook can be done as you wish, but the following information should be provided for each working trip:
- start and end time of the trip
- the starting and ending point of the trip and, if applicable, the driving route
- odometer reading at the beginning and end of the trip
- the length of the journey
- the purpose of the drive
- car user
In accordance with the requirements of the tax authority, it is necessary to retain all kilometer logs for six years from the end of the fiscal year. Therefore, it is of utmost importance that kilometer logs are consistently and meticulously filled out to ensure impeccable documentation related to the kilometer logs.
So what counts as a business trip and what doesn’t?
Overall, the division is quite easy. When you drive from home to work, this is not a business drive. Instead, driving from home to the client’s office or other non-permanent workplaces (so places where you do not usually work) is counted as a business drive.