Driving record

Last updated: 2021-06-21

A driving journal contains information about journeys with the company’s car, for example when and how far it was driven.

There is no legal requirement to keep a driving record. However, it is good to keep a driving record as it can be used to check that owners or employees stay below the limit for the use to be classified as a car benefit. The driving record is also used as a means of evidence for the Swedish Tax Agency’s assessment regarding benefit taxation.

According to the Swedish Tax Agency, a driving record should contain the following information:

Meter reading at the beginning of the year
Meter reading at the end of the year
The car’s registration number
Current year
Date and meter reading at the start and end of the journey
Length of journey in kilometers
Address for the start and end of the journey
What the trip is about, for example business, company or contact person. This clause does not apply to private travel.
Notes on drivers and fueling