DriveHubMileage log requirements in Sweden
What your records have to contain to survive a check by Skatteverket, and the rate DriveHub applies.
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Updated
The rate
2.50 kr per km
In force from 1 January 2023.
Employer's car, employee pays the fuel
1.20 kr per km
In force from 1 January 2023.
Employer's car, employee pays the fuel — fully electric
0.95 kr per km
In force from 1 January 2023.
What every trip has to record
For an electronic körjournal, 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.
Skatteverket's employer page introduces the same list with no ska at all, and the private-person page describes an electronic körjournal as a device plugged into the car that records all driving by itself. An automatic log sits on the strict side of that line and a journal kept by hand on paper on the loose one, so for an automatic log the safe course is to treat every heading as required.
Prefer to keep it by hand? A blank log with these fields: CSV · PDF.
What form the records may take
Paper, computer or electronic — all accepted; an automatic electronic system is explicitly fine provided it holds the same data points.
How long to keep them
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. Among the 21 countries on this site, Sweden is also the only one 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 in a way it is nowhere else on this site. An electronic record must be kept in the format and with the content it had when it was created (7 kap. 1 §).
What it costs to get wrong
A körjournal that cannot answer the list loses the case: the burden of showing how the car was used sits with the driver. For an automatic electronic journal the list is a ska; for one kept by hand it is guidance, but it is still exactly what an audit asks for.
Where this comes from
The requirements above are quoted from Skatteverket. 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.
Longer reads
- Sweden: what an electronic körjournal must hold
- Sweden says where your körjournal must be kept, not only for how long
- Leasingbil och moms in Sweden: half the VAT on the lease, all of it on running costs
- Your employer pays less than 25 kr per mil: the avdrag för mellanskillnad
- Set up automatic tracking, and know when a drive is missed
- How to keep a mileage log: four ways, checked against what tax offices ask for