What your records have to contain to survive a check by Skatteverket, and the rate DriveHub applies.
kr2.50 per km
In force 2023-01-01 onwards.
Employer's car, employee pays the fuel
kr1.20 per km
In force 2023-01-01 onwards.
Employer's car, employee pays the fuel
kr0.95 per km
In force 2023-01-01 onwards.
For an electronic körjournal — which is what DriveHub is, in the safe reading — Skatteverket's private-person page pulls the whole example list into a ska: "Den elektroniska körjournalen ska innehålla alla de rubriker som visas i exemplet ovan." Those rubriker are the registration number, the year, the date and odometer at each trip's start and end, the kilometres per trip, the start and end address, ärende/syfte med resan, the places or contacts visited, notes on driver and refuelling, and the odometer at the year's start and end.
That is the whole hard requirement." Two of Skatteverket's own pages disagree — the employer page introduces the same list with no ska at all — and this document flattened the disagreement into the looser reading while citing the stricter page. The distinction matters because the app is on the strict side of it: a paper journal kept by hand is the bör case, and an automatic electronic one is not.
Paper, computer or electronic — all accepted; an automatic electronic system is explicitly fine provided it holds the same data points. (The retention claim that stood here — "Retained seven years under bokföringslagen" — is corrected in the Retention block below: bokföringslagen binds the bokföringsskyldig, not the employee this list is written for.)
Seven years from the end of the calendar year in which the räkenskapsår closed — bokföringslagen 7 kap. 2 § — but only for whoever is bokföringsskyldig, which under 2 kap. 6 § is the sole trader and not the employee. Skatteverket's körjournal page prescribes no retention period at all, and SFL 39 kap. 3 § imposes the documentation duty while naming no number of years — so a förmånsbil driver's real horizon is the six-year efterbeskattning window (SFL 66 kap. 27 §), counted from a different event than the seven. Sweden is also the only country here that says where the record must be kept: 7 kap. 2 § requires storage in Sweden together with the equipment needed to print it, and 7 kap. 3 a § permits storage elsewhere in the EU only on notification to Skatteverket with immediate electronic access — a cloud-hosted logbook is a compliance question in Sweden and nowhere else here. An electronic record must be kept in the format and with the content it had when it was created (7 kap. 1 §).
Formally slight; practically the bör-list is exactly what an audit asks for, and a körjournal that cannot answer it loses the case.
The requirements above are quoted from Sweden'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.