An employee meets the logbook every month. The employer meets INF 14 once a year — usually in a slightly tense January. It's worth understanding how the two connect, because one grows directly out of the other.
What INF 14 is and who it concerns
INF 14 is an informational return in which the employer tells the Estonian Tax and Customs Board which tax-free payments it made during the year. One of its lines is compensation for using a personal car for work. The key distinction: the filing obligation sits with the employer, not the employee. The employee's job is to keep the logbook in order so that, at year-end, there's something to fill the declaration from.
The deadline and what goes on it
The deadline is 1 February of the following year — reimbursements paid in 2025 go on the return filed by 1 February 2026. It records each recipient and the amount paid to them over the year. The tax-free ceiling is €0.50/km, up to €550/month; anything paid above that in a month is ordinary taxable income, handled separately.
Why the figure is already decided
The number on INF 14 isn't invented. It is exactly the reimbursement calculated from the logbook over the year. If the logbook is sound, the line is just its summary. If the logbook is incomplete, the trouble surfaces after the fact: the MTA can reclassify the reimbursement as taxable, and the declaration no longer matches reality. So INF 14's fate is really decided across the year, not in January. How to keep records that hold up is covered in the logbook guide.
DrivLog totals these amounts as the year runs and produces a year-end summary that shows the INF 14 lines at a glance. For the finer points of filing the return itself, check with an accountant or the MTA.