How to keep a mileage logbook in Estonia
A complete guide to keeping a compliant sõidupäevik — what Estonian law requires, who qualifies for the reimbursement, common mistakes that trigger MTA audits, and why digital beats paper.
What is a mileage logbook (sõidupäevik)?
A sõidupäevik (mileage logbook) is the document that proves an employee used their personal vehicle for work purposes. Without a correctly maintained logbook, the employer cannot pay the tax-free reimbursement — up to €550 per month (€0.50/km). The legal basis is Income Tax Act § 13(3)(2).
MTA (Estonian Tax and Customs Board) audits mileage logbooks regularly. An incomplete or retroactively filled logbook is considered insufficient evidence — the reimbursement will be taxed as regular salary (income tax + social tax).
Who qualifies?
The reimbursement is available to employees, civil servants, and paid board members. A sole shareholder who is not on the payroll as a board member does not qualify. Neither do sole traders (FIE).
Prerequisite: A written agreement between employer and employee authorising use of a personal vehicle for work must exist before the first trip. Without it, no tax-free reimbursement — even with a perfect logbook.
What must each logbook entry contain?
- Driver's full name
- Vehicle registration number
- Odometer reading at trip start
- Odometer reading at trip end
- Date of the trip
- Purpose of the trip (e.g. Client visit, Meeting)
How much is the reimbursement?
€0.50 per km, up to a maximum of €550 per month per employer. You reach the maximum at 1,100 km/month. Any excess is taxed as salary.
Most common mistakes
- No trip purpose — a standard category like “Meeting” or “Client visit” is fine; leaving it blank is not
- Filling in the logbook retroactively — auditors recognise this immediately
- Gaps or inconsistencies in odometer readings between trips
- No right-of-use agreement signed by the employer
- Mixing private trips with business trips
Skip the paperwork
DrivLog handles all MTA requirements automatically. Log a trip, get the PDF — €3/month.
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