What your records have to contain to survive a check by Maksu- ja Tolliamet, and the rate DriveHub applies.
€0.50 per km
In force 2025-01-01 onwards.
Vabariigi Valitsuse määrus nr 164 (14.07.2006). § 4 Arvestuse pidamine governs the sõidupäevik; § 3 is Hüvitise vormistamine, the employer's written decision (the recipient's name, the amount, and the date or period). Since the RT I, 02.07.2025, 14 amendment the regulation no longer contains the rate — § 5 now cross-refers to TuMS § 13 lg 3 p 2.
"Sõiduauto kasutamise üle peetavas arvestuses näidatakse: 1) sõiduautot kasutava isiku ees- ja perekonnanimi; 2) sõiduauto riikliku registreerimismärgi andmed; 3) sõiduauto läbisõidumõõdiku alg- ja lõppnäit iga … sõidu korral; 4) kuupäev ja sõidu eesmärk iga … sõidu korral."
Seven years, and Estonia is the outlier of its neighbourhood — raamatupidamise seadus § 12 lg 1, from the end of the financial year in which the transaction was recorded, and independently maksukorralduse seadus § 58, seven years from 1 January of the year following the document's preparation. The two provisions use different clocks for the same document, so the MKS one is the later for a calendar-year filer. Määrus nr 164 — the sõidupäevik regulation itself — sets no period at all: säilit occurs zero times in the RT I, 02.07.2025, 18 text. No split between employer and FIE, since both are raamatupidamiskohustuslane and MKS § 58 catches anything outside the accounting duty. Failure is estimation under MKS § 94 (1), which names the case exactly — "kui maksu määramiseks vajalikud kirjalikud tõendid on puudulikud, ebapiisavad, mitteusaldusväärsed, hävinud või kadunud" — on top of the entry's existing rule that a payment without arvestus is salary outright. Assessment prescribes in three years (five if intentional), so the records outlive the audit window by a wide margin.
Absolute. "Kui isikliku sõiduauto kasutamise hüvitist makstakse ilma arvestust pidamata, on väljamakse näol tegemist palgatuluga." Without the logbook the entire payment is salary — the pre-2025 flat 64 €/month no-records allowance no longer exists.
Where the employer provides the car, TuMS § 48 lg 8 charges an erisoodustus on the employer computed from the car, not from the driving: "uuel sõiduautol 1,96 eurot kW kohta kuus, üle 5 aasta vanusel sõiduautol 1,47 eurot kW kohta kuus" (MTA Erisoodustused handbook, chapter Tööandja sõiduauto, last updated 08.01.2025). Three consequences worth having in one place:
The requirements above are quoted from Estonia's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.