Electronic mileage log. What applies in 2026?
What the Swedish Tax Agency requires of an electronic mileage log, which formats are valid, and how audit trail and security are handled.
An electronic mileage log is a digital record of trips that meets the same fields and same continuous-keeping requirements as a paper log. Skatteverket has no format requirement on medium, so a spreadsheet, a mobile app or an automatic service like MPH DriveLog are all valid, as long as the log contains the five required fields and is kept continuously.
The five fields apply digitally too
For every trip the log must show date and time for start and stop, odometer at start and stop, route start and end, purpose and driver. Same requirements as a paper log. The digital format does not change anything in substance. More on the rules in Mileage log according to the Swedish Tax Agency.
What “kept continuously” means digitally
Continuously means each line is entered in connection with the trip. With an automatic log it happens fully automatically, with a timestamp that matches the trip. With a manual digital log in a spreadsheet or notes app you must be disciplined and write in time. Skatteverket can question whether odometer readings and times have been reconstructed afterward.
Storage and format
The log must be storable for six years and producible during an audit. PDF is the most common export format. CSV is useful for bookkeeping and further analysis. An automatic log generates both on request.
Audit trail and manipulation protection
The biggest advantage of an electronic mileage log is that it can carry an audit trail showing exactly when each line was created and whether it has been changed afterward. For Skatteverket the audit trail is a sign that the log is kept on time rather than after the fact.
In MPH DriveLog every trip is signed at the time it is logged. Any later changes show in the log without overwriting the original data. It is the same principle a bookkeeping system uses.
What is not valid
An Excel file where every line has the same fill-in date, or where odometer readings have been calculated after the fact from distance, is usually not accepted during an audit. Screenshots from Google Maps without odometer are not enough. No note at all is not enough.
“Is the Tesla app’s trip overview enough as a mileage log?”
No. The Tesla app shows trips but not purpose, driver and has no classification against Skatteverket’s rules. It is a good starting point but not a finished log.
When a digital log is better than analog
Digital log is better when:
- You drive many trips and have a hard time noting in time
- You want searchable history over time
- You need to export to an auditor or bookkeeping system
- You want manipulation protection
For Tesla drivers a digital log is in practice the only reasonable option, because the car already has all the data and a manual log would be double work.
What MPH DriveLog does
DriveLog is an electronic mileage log that pulls trip data from Tesla and builds a signed, complete log automatically. Exports are PDF or CSV. Six years of history included.
Want to compare to paper? See Automatic vs manual mileage log. For the basics: What is a mileage log.