How to keep a mileage logbook in Estonia

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).

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 (specific, not 'work meeting')

Most common mistakes

• No trip purpose entered — a standard category like “Meeting” or “Client visit” is perfectly valid
• Filling in the logbook retroactively — auditors recognise this
• Inconsistent odometer readings between entries
• No right-of-use document signed by the employer
• Mixing private trips with business trips