Mileage log requirements in Finland

What your records have to contain to survive a check by Verohallinto, and the rate DriveHub applies.

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Updated 26 Sep 2026

Country

The rate

€0.55 per km

In force from 1 January 2026 to 31 December 2026.

Employer's car, employee pays the fuel

€0.11 per km

In force from 1 January 2026 to 31 December 2026.

The rule that governs it

For an employee reimbursed for using their own car, the governing text is Ennakkoperintäasetus (1124/1996) 17 §, which prescribes the matkalasku, not a logbook: matkan tarkoitus, kohde, tarvittaessa matkareitti, matkustamistapa, matkan alkamis- ja päättymisajankohta, and — for kilometrikorvaus specifically — matkan pituus. Verohallinto's decision titled "päätös ajoneuvon käytöstä pidettävästä ajopäiväkirjasta" (VH/7370/00.01.00/2020, 14.12.2020) is a different regime: it applies to taxis, foreign-registered company cars and demonstration vehicles, and its per-trip odometer requirement does not reach the own-car case.

What every trip has to record

Required per trip (own car, kilometrikorvaus)

Purpose
destination
route where needed
means of travel
start and end time
distance

Required for a company-car benefit

There the ajopäiväkirja does bite — Verohallinto's luontoisetupäätös 998/2025 § 24 (tax year 2026): "…ajopäiväkirjasta on käytävä ilmi autolla verovuonna päivittäin ajettu kilometrimäärä", the kilometres driven each day; and for each business drive, day by day, the start and end time, the place and the route where needed, "matkamittarin lukema ajon alkaessa ja päättyessä", the distance, the purpose and "auton käyttäjä" — the car's user. For private driving the kilometres alone will do (VH/6801/00.01.00/2025 § 7.5.2: "Yksityisajoista riittää pelkkä kilometrimäärä.").

Prefer to keep it by hand? A blank log with these fields: CSV · PDF.

How long to keep them

Finland has four clocks, and the mileage rule sets none of them. A sole trader's ajopäiväkirja is six years from the end of the calendar year during which the accounting period ended — kirjanpitolaki 2:10 §, 2 momentti, a different clock from the ten years 1 momentti gives the tilinpäätös. An employer's palkkakirjanpito, where the matkalasku behind a kilometrikorvaus sits, is ten years from the end of the accounting period (OVML 28 § 3 mom). And an employee who is neither kirjanpito- nor muistiinpanovelvollinen is given six years by VML 11 a § — which Verohallinto then cuts to three: "Verovelvollisen on säilytettävä verotusmenettelystä annetun lain 11 a §:ssä tarkoitetut tositteet kolme vuotta verovuoden päättymistä seuraavan vuoden alusta lukien" (VH/228/00.01.00/2026, 9 §, applied from tax year 2026). The one Finnish provision that names a mileage log's retention directly is 8 § of that same decision, for professional taxi drivers — six years from the end of the tax year, "siten, että alkuperäiset tiedot ovat todennettavissa", which is an edit-history demand on any app that lets a row be corrected.

What it costs to get wrong

Reimbursement paid without a compliant matkalasku is taxable salary. For the self-employed, a partial refusal plus a tax increase.

Where this comes from

The requirements above are quoted from Verohallinto. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.

DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.