How to Deduct Vehicle Expenses in Bookkeeping?

First add your Car into Accounting.

To enable you to get car expenses reimbursements, your UKKO.fi account should have a menu named “COURIER” on the left side panel of your account page.
To have this “courier” menu, make sure that during registration you choose the correct industry.  In “Select an industry”, choose “Food courier”. Then select if you work for “Wolt” or “Foodora” or both.

NOTE:
- Car and Kilometer expense reimbursements will be done once at the end of the financial year when the accounting is done, not for every invoice.
- As an expense, it will help bring down your taxation percentage for that financial year. On car expenses reimbursement, you have two options. In both cases a valid driver’s log must be kept.If the car will mostly be used for food deliveries, ADD it to accounting. Choose Option 1.Option 1
      Add the car into accounting if the car is used over 50% of the time for business use.
You only get VAT on the expenses back.
You could get back the VAT of the car if you bought it specifically for business under the business name
Other VAT you get back includes fuel, maintenance cost etc.
To get the VAT on car expenses, the vehicle must be a VAN or a taxi for example.
Check Vero directions on adding a vehicle to accounting here.Option 2
      Just choose car used under 50% of the time for business. This option allows you to only claim kilometer allowance €0.59/km (2025). You will not be adding the car into accounting.  (In this case you do not get the car purchase VAT back and you cannot add the fuel and other maintenance costs. The €0,59/km tax free expenses cover all the costs of operating the car)
So, for example if for the whole year you will have driven 10000km, the kilometer allowance you can claim will be 0.59*1000 = €5900

So,
Option 1,To add a car to accounting, follow these steps.
> In your Ukko account
> On the left menu, click on Courier.
> Click Car, over 50 % for business use.
> Click on Add the vehicle to your accounting.
> On Vehicle details section, click Add Vehicle
> On the New vehicle window, add vehicle registration number and type.
> Confirm the information next by checking the two small boxes.
> Then add/upload the price estimation of the car.
- If you bought your vehicle less than one year ago, provide a sale contract for the car.
- If you bought your vehicle over one year ago, please add the price estimate from a reputable source like a well-known car dealer or visit nettiauto.fi. (charged service)Then you can add all expenses directly related to the car business use to the account.

Log into your profile > On the left Menu, click Expenses. > Click Add an expense. > Upload a picture of the receipt. > then fill in the required details.

These will then be processed accordingly and added to accounting.
Valid driver's log must be kept.Option 2.
> In your account
> On the left menu, click on Courier.
> Choose Car used less than 50% of the time for business.At the end of the year, you will just inform us how many kilometers were driven, and we will add that to the accounting to reduce your taxable income hence lower tax amount you need to pay.
Valid driver's log must be kept.Regarding kilometer recording.
You can choose whatever app you want to use to do the recording. You do not have to use Driversnote.
Driversnote is a paid App. https://www.driversnote.fi/ Driversnote is a good application to use but the details must be accurate.

At UKKO.fi we take the guidelines of the tax administration seriously.
Kilometer expense claim proof is audited by the Tax administration, and we would not like our customers to face any tax penalties in the future.
The drivers' log report you present at the end of the year to claim kilometers allowance must be in line with the tax administration's guidelines.In summary:

The kilometers allowed to be logged are only from restaurant to customers address.
The log must contain the following information for each individual delivery you make:

· Start and end time of the trip,
· Start location, end location and, if necessary, the route driven,
· Kilometers driven,
· Purpose of the trip,
· Odometer reading at the start and end, the driver of the car,
· Total kilometers driven in the car during the year. 

Always feel free to refer to the Vero site for more information regarding expenses here: 

https://vero.fi/en/businesses-and-corporations/taxes-and-charges/taxation-of-self-employed-individuals/deductions/