{"id":46475,"date":"2026-03-13T10:01:27","date_gmt":"2026-03-13T09:01:27","guid":{"rendered":"https:\/\/boomr.se\/?p=46475"},"modified":"2026-03-13T10:01:27","modified_gmt":"2026-03-13T09:01:27","slug":"choir-journal-formansbil","status":"publish","type":"post","link":"https:\/\/boomr.se\/en\/choir-journal-formansbil\/","title":{"rendered":"Driving licence for a company car in 2026 - Save thousands of pounds in tax"},"content":{"rendered":"<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\"@type\": \"Question\", \"name\": \"M\u00e5ste man ha k\u00f6rjournal f\u00f6r f\u00f6rm\u00e5nsbil?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ja, om du vill g\u00f6ra avdrag f\u00f6r tj\u00e4nsteresor med f\u00f6rm\u00e5nsbilen beh\u00f6ver du en k\u00f6rjournal som styrker vilka resor som gjorts i tj\u00e4nst. Utan k\u00f6rjournal beskattas hela f\u00f6rm\u00e5nsv\u00e4rdet.\"}},\n    {\"@type\": \"Question\", \"name\": \"Hur mycket sparar man med k\u00f6rjournal f\u00f6r f\u00f6rm\u00e5nsbil?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"En anst\u00e4lld som k\u00f6r 1 500 mil i tj\u00e4nst per \u00e5r med en f\u00f6rm\u00e5nsbil v\u00e4rd 400 000 kr kan spara 15 000-25 000 kr i skatt genom att f\u00f6ra k\u00f6rjournal och dra av tj\u00e4nstemilen.\"}},\n    {\"@type\": \"Question\", \"name\": \"Vad \u00e4r skillnaden mellan f\u00f6rm\u00e5nsv\u00e4rde och verklig kostnad?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"F\u00f6rm\u00e5nsv\u00e4rdet \u00e4r det schablonbelopp Skatteverket r\u00e4knar som din bilf\u00f6rm\u00e5n. Med k\u00f6rjournal kan du visa att en del av k\u00f6rningen \u00e4r tj\u00e4nsteresor, vilket s\u00e4nker det beskattade f\u00f6rm\u00e5nsv\u00e4rdet.\"}},\n    {\"@type\": \"Question\", \"name\": \"Hur ber\u00e4knas f\u00f6rm\u00e5nsv\u00e4rdet 2026?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"F\u00f6rm\u00e5nsv\u00e4rdet baseras p\u00e5 bilens nypris, extrautrustning och fordonsskatt. Grundbeloppet \u00e4r 29% av bilens nypris upp till 7,5 prisbasbelopp. Med k\u00f6rjournal kan tj\u00e4nsteresor dras av.\"}},\n    {\"@type\": \"Question\", \"name\": \"Kan arbetsgivaren kr\u00e4va k\u00f6rjournal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ja, arbetsgivaren har r\u00e4tt att kr\u00e4va att anst\u00e4llda med f\u00f6rm\u00e5nsbil f\u00f6r k\u00f6rjournal. Det ligger i b\u00e5das intresse \u2014 arbetsgivaren kan dra av moms och den anst\u00e4llde s\u00e4nker sin f\u00f6rm\u00e5nsbeskattning.\"}}\n  ]\n}\n<\/script><\/p>\n<p>Do you have a company car and pay tax on the full benefit value? With a correct <a href=\"https:\/\/boomr.se\/en\/digital-choir-journal\/\">digital driving log<\/a> you can deduct business travel and save thousands of euros a year in tax. Here we explain exactly how it works and what you need to consider.<\/p>\n<h2>Why do you need a driving record for a company car?<\/h2>\n<p>When you have a company car, you are taxed for the car benefit - the Swedish Tax Agency calculates a standardised value based on the price of the car. But if you drive for work, you can <strong>reduce the taxed preferential value<\/strong> by deducting business travel expenses.<\/p>\n<p>Without a driving licence? Then you'll be taxed on the full value of the benefit, even if you drive the 80% on business. That's money straight out the window.<\/p>\n<h2>How the benefit value is calculated in 2026<\/h2>\n<p>The benefit value is calculated according to the standardised rules of the Swedish Tax Agency:<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Component<\/th>\n<th>Calculation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Basic amount<\/td>\n<td>29% of the new price (up to 7.5 price base amounts)<\/td>\n<\/tr>\n<tr>\n<td>Over 7.5 price base amounts<\/td>\n<td>20% of the excess amount<\/td>\n<\/tr>\n<tr>\n<td>Additional equipment<\/td>\n<td>Added to the new price<\/td>\n<\/tr>\n<tr>\n<td>Vehicle tax<\/td>\n<td>Added to the preferential value<\/td>\n<\/tr>\n<tr>\n<td>Fuel benefit<\/td>\n<td>Additional if employer pays for fuel<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h3>Example of calculation<\/h3>\n<p>A Volvo XC60 with a new price of SEK 550 000:<\/p>\n<ul>\n<li>Basic amount: 7.5 \u00d7 58 800 (price base amount 2026) = SEK 441 000 \u2192 29% = <strong>127 890 kr<\/strong><\/li>\n<li>Excess: 550 000 - 441 000 = 109 000 \u2192 20% = <strong>21 800 kr<\/strong><\/li>\n<li>Benefit value before deductions: approx. <strong>149 690 SEK\/year<\/strong><\/li>\n<li>Marginal tax ~50%: <strong>~SEK 74 845 in tax per year<\/strong><\/li>\n<\/ul>\n<p>With a mileage log showing that 60% of the driving is business travel, you can reduce the benefit value by <strong>~44 900 kr<\/strong> - it is <strong>~SEK 22 450 less in taxes per year<\/strong>.<\/p>\n<h2>What counts as business travel?<\/h2>\n<p>The Swedish Tax Agency recognises the following as business travel:<\/p>\n<ul>\n<li>\u2705 Travelling to and from customers, suppliers or partners<\/li>\n<li>\u2705 Travelling between different workplaces<\/li>\n<li>\u2705 Travelling to training courses, conferences and fairs<\/li>\n<li>\u2705 Deliveries and collections in the service<\/li>\n<\/ul>\n<p><strong>Does NOT count as business travel:<\/strong><\/p>\n<ul>\n<li>\u274c Travelling between home and regular workplace (commuting)<\/li>\n<li>\u274c Private matters, even if done during working hours<\/li>\n<li>\u274c Travelling without a documented business purpose<\/li>\n<\/ul>\n<h2>How to save the most with a driving licence - step by step<\/h2>\n<h3>Step 1: Install the GPS puck<\/h3>\n<p>Med <strong>Boomr Fleet<\/strong> you get a small GPS puck that plugs into your car's OBD port. It automatically logs every journey - you don't have to do anything.<\/p>\n<h3>Step 2: Classify trips<\/h3>\n<p>In the app or dashboard, mark which trips are business and which are private. Tip: do it weekly and it only takes a few minutes.<\/p>\n<h3>Step 3: Export report<\/h3>\n<p>At the end of the year (or at tax time), you export a <a href=\"https:\/\/boomr.se\/en\/correspondence-journal-skatteverket\/\">Skatteverket-approved report<\/a> which shows exactly what proportion was business travel.<\/p>\n<h3>Step 4: Deduct on your tax return<\/h3>\n<p>Your employer will adjust the value of the benefit based on the mileage rate. Alternatively, you can make the deduction yourself in your tax return.<\/p>\n<h2>Digital vs manual driving record for a company car<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Property<\/th>\n<th>Manual (paper\/Excel)<\/th>\n<th>Digital (Boomr Fleet)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Time required<\/td>\n<td>5-10 min\/day<\/td>\n<td>0 min (automatic)<\/td>\n<\/tr>\n<tr>\n<td>GPS accuracy<\/td>\n<td>No - estimated miles<\/td>\n<td>Yes - accurate GPS logging<\/td>\n<\/tr>\n<tr>\n<td>Tamper-proof<\/td>\n<td>No, it is not.<\/td>\n<td>Yes - cloud storage<\/td>\n<\/tr>\n<tr>\n<td>Swedish Tax Agency report<\/td>\n<td>Manual collation<\/td>\n<td>One click<\/td>\n<\/tr>\n<tr>\n<td>Audit risk<\/td>\n<td>High - easy to fail<\/td>\n<td>Low - GPS data is strong evidence<\/td>\n<\/tr>\n<tr>\n<td>Cost per year<\/td>\n<td>\u201dFree\u201d (but loss of time)<\/td>\n<td>From SEK 1 188\/year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>With an average hourly rate of 350 SEK and 5 minutes per day, digital driving records save <strong>over SEK 10 000 per year in working time<\/strong> - in addition to the tax savings.<\/p>\n<h2>Frequently asked questions about driving records and company cars<\/h2>\n<h3>Do you need a driving licence for a company car?<\/h3>\n<p>Yes, if you want to deduct business travel expenses. Without a driving record, the full value of the benefit is taxed.<\/p>\n<h3>How much do you save with the preferential car logbook?<\/h3>\n<p>An employee who drives 1,500 kilometres on duty per year with a car worth SEK 400,000 can save SEK 15,000-25,000 in tax.<\/p>\n<h3>What is the difference between preferential value and actual cost?<\/h3>\n<p>The benefit value is the standardised amount set by the Swedish Tax Agency. With a driving log, you show that part of the driving is business, which reduces taxation.<\/p>\n<h3>How is the benefit value calculated in 2026?<\/h3>\n<p>The basic amount is 29% of the new price up to 7.5 price base amounts, then 20% of the rest. Vehicle tax and optional extras are added.<\/p>\n<h3>Can the employer require a driving record?<\/h3>\n<p>Yes, it does. It's a win-win situation - the employer can deduct VAT, the employee reduces their benefit tax.<\/p>\n<p><strong>Stop paying too much tax on your company car.<\/strong> <a href=\"https:\/\/boomr.se\/en\/digital-choir-journal\/\">Try Boomr Fleet for free for 30 days<\/a> - The GPS puck logs automatically and you get Skatteverket-approved reports with one click.<\/p>","protected":false},"excerpt":{"rendered":"<p>How to save SEK 15,000-25,000\/year in tax with a driving log for a company car. Calculation of benefit value, the Swedish Tax Agency's requirements and digital vs manual driving log.<\/p>","protected":false},"author":1,"featured_media":46480,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_breakdance_hide_in_design_set":false,"_breakdance_tags":"","footnotes":""},"categories":[3],"tags":[56,35,34,30,33,59],"class_list":["post-46475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kunskapsinlagg","tag-avdrag","tag-boomr-fleet","tag-formansbil","tag-korjournal","tag-skatteverket","tag-tjanstebil"],"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 f\u00f6rm\u00e5nsbil 2026 \u2014 Spara tusentals i skatt<\/title>\n<meta name=\"description\" content=\"Spara 15 000-25 000 kr\/\u00e5r i skatt med k\u00f6rjournal f\u00f6r f\u00f6rm\u00e5nsbil. 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