What is a driving record?

A driving record is a documented record of the use of a vehicle. It contains detailed information about each trip made with the vehicle, whether for work or private use. Important details recorded in a driving journal include the date of the trip, starting and ending point, purpose of the trip (business or private matter), mileage, and sometimes even specific details such as places visited or contact persons on business trips.

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Why is it needed?

The purpose of a driving record is to provide a clear and accurate account of how a company vehicle is used. This is especially important in companies where vehicles are used for both business and private purposes. By carefully documenting the use of the vehicle, companies can avoid problems with the Swedish Tax Agency, especially when it comes to issues of preferential taxation. A well-maintained driving record clearly shows the separation between work-related and private use of the vehicle, which is essential for proper tax management.

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In addition to being an important tool for tax purposes, the driving record also helps companies keep track of their vehicles and how they are being used, which can lead to more efficient vehicle management and potential cost savings.

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Electronic driving records

With the advancement of technology, electronic driving records have become increasingly popular. These systems automatically record each trip, minimizing the risk of human error and facilitating documentation. Electronic driving records are particularly useful for multi-vehicle companies, where manual management can be time-consuming.

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Driving records according to the Tax Agency's guidelines

The Swedish Tax Agency sets specific requirements for what a driving record should contain. It is important that each trip is documented with the start and end dates, the purpose of the trip and the mileage. This is especially important for those who use the company car both in the service and privately.

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Driving record for preferential cars

For those using a benefit car, it is crucial to distinguish between private and business trips. A correct driving record is essential to avoid preferential taxation. It is the responsibility of the business manager and employee to ensure that this documentation is accurate and up to date.

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Driving records for individual companies

Even for individual companies, the driving record is an important tool to distinguish between business and private travel. This is especially important for individual traders, where the line between personal and professional use can often be blurred.

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Bookkeeping and driving records

For proper accounting, it is important that the driving records are carefully completed and updated. This facilitates financial statements and any tax checks. A well-maintained driving record can be crucial to avoiding tax surcharges.

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Summary

Keeping an accurate driving record is not just an administrative task, but an important part of managing the company's vehicles responsibly. By carefully documenting each trip, business leaders and employees can avoid unnecessary preferential taxation and stand strong in the face of any audits from the Swedish Tax Agency.

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Driving Records FAQ

1. How does an electronic driving record differ from a manual one?

An electronic driving log automatically records all journeys made with the vehicle, including details such as date, time, distance and sometimes even the purpose of the trip. This reduces the risk of human error and facilitates documentation. A manual driving journal requires the driver to make a note of all these details for each trip, which can be more time-consuming and pose a greater risk of mistakes.

2. Is it mandatory for all companies to keep a driving record?

It is not statutory for all companies to keep a driving record, but it is highly recommended, especially if company cars are used for both business and private purposes. A driving record is an important tool for avoiding preferential taxation and can be crucial in tax audits. For some companies, depending on the nature of the business and the extent of car use, it may be more or less necessary to keep a driving record in order to comply with the Tax Agency's requirements.

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