What your records have to contain to survive a check by Verohallinto, and the rate DriveHub applies.
€0.55 per km
In force 2026-01-01 — 2026-12-31.
Employer's car, employee pays the fuel
€0.11 per km
In force 2026-01-01 — 2026-12-31.
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.
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.").
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.
Reimbursement paid without a compliant matkalasku is taxable salary. For the self-employed, a partial refusal plus a tax increase.
The requirements above are quoted from Finland'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.