{"id":46473,"date":"2026-03-13T10:00:34","date_gmt":"2026-03-13T09:00:34","guid":{"rendered":"https:\/\/boomr.se\/?p=46473"},"modified":"2026-03-13T10:00:34","modified_gmt":"2026-03-13T09:00:34","slug":"correspondence-journal-skatteverket","status":"publish","type":"post","link":"https:\/\/boomr.se\/en\/correspondence-journal-skatteverket\/","title":{"rendered":"K\u00f6rjournal Skatteverket 2026 - Rules, requirements &amp; deductions for entrepreneurs"},"content":{"rendered":"<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\"@type\": \"Question\", \"name\": \"Vad kr\u00e4ver Skatteverket f\u00f6r k\u00f6rjournal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Skatteverket kr\u00e4ver att varje resa dokumenteras med datum, start- och slutadress, miltal, syfte och om resan \u00e4r privat eller i tj\u00e4nst. 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Digital k\u00f6rjournal g\u00f6r detta enkelt eftersom datan lagras automatiskt i molnet.\"}},\n    {\"@type\": \"Question\", \"name\": \"Godk\u00e4nner Skatteverket digital k\u00f6rjournal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ja, Skatteverket godk\u00e4nner digital k\u00f6rjournal under f\u00f6ruts\u00e4ttning att den inneh\u00e5ller samma uppgifter som en manuell k\u00f6rjournal och att datan inte kan manipuleras i efterhand.\"}},\n    {\"@type\": \"Question\", \"name\": \"Vad h\u00e4nder om man inte har k\u00f6rjournal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Utan k\u00f6rjournal riskerar du att Skatteverket underk\u00e4nner dina avdrag vid en revision. Det kan leda till skattetill\u00e4gg p\u00e5 40% av den undandragna skatten samt krav p\u00e5 att betala tillbaka avdragen.\"}},\n    {\"@type\": \"Question\", \"name\": \"R\u00e4cker det med en app som k\u00f6rjournal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ja, f\u00f6rutsatt att appen loggar alla uppgifter Skatteverket kr\u00e4ver automatiskt. GPS-baserade l\u00f6sningar som Boomr Fleet \u00e4r godk\u00e4nda och betydligt s\u00e4krare \u00e4n manuella alternativ.\"}}\n  ]\n}\n<\/script><\/p>\n<p>The Swedish Tax Agency's requirements for driving records are strict - and the consequences of not keeping accurate driving records can be costly. In this guide, we go through exactly what is required, how to avoid common mistakes and why a <a href=\"https:\/\/boomr.se\/en\/digital-choir-journal\/\">digital driving log<\/a> saves time and money.<\/p>\n<h2>What does the Swedish Tax Agency require for driving records in 2026?<\/h2>\n<p>According to the Swedish Tax Agency's rules, a driving log must contain the following information for each journey:<\/p>\n<ul>\n<li><strong>Date<\/strong> - when the journey was made<\/li>\n<li><strong>Meter reading<\/strong> - at the start and end of the journey<\/li>\n<li><strong>Start and end address<\/strong> - where from and where to<\/li>\n<li><strong>Itinerary<\/strong> - if it deviates from the shortest route<\/li>\n<li><strong>Purpose of the programme<\/strong> - why the trip was made (customer visit, delivery, etc.)<\/li>\n<li><strong>Private or business<\/strong> - clear classification<\/li>\n<\/ul>\n<p>The driving record shall be kept <strong>on an ongoing basis<\/strong> - not retrospectively. The Swedish Tax Agency takes a serious view of driving logs that are obviously written in a lump, and these risk being rejected during an audit.<\/p>\n<h2>Who needs to keep a driving record?<\/h2>\n<p>You need to keep a driving record if you:<\/p>\n<ol>\n<li><strong>Has a company car<\/strong> - and want to deduct business travel expenses<\/li>\n<li><strong>Driving a private car on business<\/strong> - and want mileage reimbursement<\/li>\n<li><strong>Running a business with company cars<\/strong> - to prove that the cars are used in the organisation<\/li>\n<li><strong>Has a sole proprietorship<\/strong> - and use the car for both private and business purposes<\/li>\n<\/ol>\n<p>In short, anyone who wants to claim tax deductions for business car journeys needs a driving record approved by the Swedish Tax Agency.<\/p>\n<h2>Mileage allowance 2026 - current amounts<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Type of journey<\/th>\n<th>Amount per mile<\/th>\n<th>Terms and conditions<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Own car in the service<\/td>\n<td>25,00 kr\/mil<\/td>\n<td>Certified by driving licence<\/td>\n<\/tr>\n<tr>\n<td>Preferential car, diesel<\/td>\n<td>12,00 kr\/mil<\/td>\n<td>Driving licence required<\/td>\n<\/tr>\n<tr>\n<td>Preferential car, petrol<\/td>\n<td>9,50 kr\/mil<\/td>\n<td>Driving licence required<\/td>\n<\/tr>\n<tr>\n<td>Preferential car, electric<\/td>\n<td>9,50 kr\/mil<\/td>\n<td>Driving licence required<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><em>The amounts apply to the income year 2026. Always check the current amounts on <a href=\"https:\/\/www.skatteverket.se\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Skatteverket.se<\/a>.<\/em><\/p>\n<h2>Common mistakes that lead to a failed driving licence<\/h2>\n<h3>1. Writing the driving licence afterwards<\/h3>\n<p>The most common mistake. The Tax Agency can often see that a logbook has been written in a lump - for example, if all journeys have exactly the same pattern or if the odometer reading is incorrect. A <a href=\"https:\/\/boomr.se\/en\/digital-choir-journal-guide\/\">digital driving log with GPS<\/a> solves this as each journey is automatically logged in real time.<\/p>\n<h3>2. lack of purpose for travelling<\/h3>\n<p>Many just write \u201dcustomer visit\u201d without specifying which customer. The Swedish Tax Agency wants to see concrete information: \u201dCustomer meeting with Volvo AB, Torslanda\u201d.<\/p>\n<h3>3. Do not distinguish between private and business<\/h3>\n<p>All journeys must be classified. If you don't declare private journeys, HMRC will assume you're trying to hide them - and may reject your entire driving record.<\/p>\n<h3>4. using paper or Excel<\/h3>\n<p>It is not forbidden, but paper and Excel sheets are easy to manipulate afterwards. The Swedish Tax Agency weighs digital GPS-based driving records more heavily as evidence in an audit.<\/p>\n<h2>Digital driving record - how to fulfil the Swedish Tax Agency's requirements automatically<\/h2>\n<p>With a GPS-based digital driving record as <strong>Boomr Fleet<\/strong> all the requirements of the Swedish Tax Agency are automatically met:<\/p>\n<ul>\n<li>\u2705 <strong>Automatic logging<\/strong> - each journey is recorded with GPS without manual input<\/li>\n<li>\u2705 <strong>Time stamp and odometer reading<\/strong> - logged in real time<\/li>\n<li>\u2705 <strong>Start and end address<\/strong> - GPS provides precise position<\/li>\n<li>\u2705 <strong>Classification<\/strong> - tick service\/private directly in the app<\/li>\n<li>\u2705 <strong>Tamper-proof<\/strong> - the data is stored in the cloud and cannot be changed afterwards<\/li>\n<li>\u2705 <strong>7 years of storage<\/strong> - fulfil the requirements of the Accounting Act<\/li>\n<\/ul>\n<h2>What happens if you are audited without a driving licence?<\/h2>\n<p>If the Swedish Tax Agency audits you and you don't have an approved driving licence, the consequences can be severe:<\/p>\n<ul>\n<li><strong>Deductions are disallowed<\/strong> - you have to pay back all deductions for car journeys<\/li>\n<li><strong>Tax surcharge<\/strong> - up to 40% of the tax avoided<\/li>\n<li><strong>Benefit value is increased<\/strong> - the entire car benefit is taxed without deduction for business travel<\/li>\n<li><strong>Audit takes time<\/strong> - without a digital driving record, you have to manually prove each journey<\/li>\n<\/ul>\n<p>A digital driving record costs a few hundred euros a month. The tax surcharge for an unrecognised driving record can be tens of thousands of kronor.<\/p>\n<h2>Frequently asked questions about driving records and the Swedish Tax Agency<\/h2>\n<h3>What does the Swedish Tax Agency require for driving records?<\/h3>\n<p>The Swedish Tax Agency requires that each journey is documented with date, start and end address, mileage, purpose and whether the journey is private or business. The driving log must be kept continuously and be available for audit.<\/p>\n<h3>Do you need a driving licence for a company car?<\/h3>\n<p>Yes, if you want to claim deductions for business travel with a company car, you need a complete driving log to prove which journeys were made on business. Without a logbook, the entire car benefit is taxed.<\/p>\n<h3>How long should you keep your driving record?<\/h3>\n<p>Driving records must be kept for at least 7 years under the Accounting Act. Digital driving records make this easy as the data is automatically stored in the cloud.<\/p>\n<h3>Does the Swedish Tax Agency recognise digital driving records?<\/h3>\n<p>Yes, the Swedish Tax Agency approves digital driving logs provided that they contain the same information as a manual driving log and that the data cannot be manipulated afterwards.<\/p>\n<h3>What happens if you do not have a driving licence?<\/h3>\n<p>If you don't have a driving record, you run the risk of the Tax Agency disallowing your deductions during an audit. This can lead to a 40% tax surcharge on the tax evaded and a requirement to repay the deductions.<\/p>\n<h3>Is an app enough to keep a driving record?<\/h3>\n<p>Yes, provided that the app logs all the data required by the Swedish Tax Agency automatically. GPS-based solutions like Boomr Fleet are approved and significantly safer than manual alternatives.<\/p>\n<p><strong>Do you want to avoid the demands of the Swedish Tax Agency?<\/strong> <a href=\"https:\/\/boomr.se\/en\/digital-choir-journal\/\">Try Boomr Fleet free for 30 days<\/a> - everything is logged automatically and you are always ready for audit.<\/p>","protected":false},"excerpt":{"rendered":"<p>Everything you need to know about the Swedish Tax Agency's 2026 logbook requirements: what's required, mileage reimbursement, common mistakes and how digital logbooks automatically fulfil the rules.<\/p>","protected":false},"author":1,"featured_media":46476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_breakdance_hide_in_design_set":false,"_breakdance_tags":"","footnotes":""},"categories":[3],"tags":[56,35,34,30,58,33],"class_list":["post-46473","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kunskapsinlagg","tag-avdrag","tag-boomr-fleet","tag-formansbil","tag-korjournal","tag-milersattning","tag-skatteverket"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.3 (Yoast SEO v26.3) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u00f6rjournal Skatteverket 2026 \u2014 Regler, krav &amp; 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