How can I claim car expenses or mileage deductions for courier work?

If you have registered in UKKO.fi as a food courier and deliver food by car, you are able to deduct car-related costs in your UKKO.fi bookkeeping or claim a mileage-based deduction in your annual taxation.

The correct option depends on how much you use your car for business during the tax year:

If you use your car for business purposes more than 50% of the time, add the car to your bookkeeping.
If you use your car for business purposes 50% or less of the time, do not add the car to your bookkeeping. Instead, claim a deduction based on your business kilometres.

You must keep an accurate driving log in both cases.

How do I get the Courier menu in my UKKO account?

The Courier menu is available when your business activity is registered as food delivery.

During registration:

Select Food courier as your industry.
Select whether you work for Wolt or another food courier company.

After registration, you should see Courier in the left-hand menu of your account.

When are car and mileage deductions processed?

Car expenses and mileage deductions are handled as part of your year-end bookkeeping and taxation. They are not processed separately with every invoice.

The deduction reduces your business income for the tax year. This means that it is not paid to you separately with each invoice. UKKO.fi calculates the deduction based on the information you provide for the whole tax year.

Which option should I choose?

Option 1: Add the car to bookkeeping

Choose this option if you use your car for business purposes more than 50% of the time during the tax year.

This option may be suitable if you use the car mainly for food deliveries. You can record the car and its business-related costs in your bookkeeping, such as:

fuel
maintenance and repairs
insurance and other eligible running costs
other costs directly related to using the car for business

Private use must be kept separate from business use. Your driving log is used to determine the business and private shares of the car’s use.

How do I add my car to bookkeeping?

Log in to your UKKO.fi account.
Open Courier from the left-hand menu.
Select Car, over 50% for business use.
Select Add the vehicle to your bookkeeping.
Under Vehicle details, select Add vehicle.
Enter the vehicle’s registration number and type.
Confirm the information by selecting the required checkboxes.
Upload a valuation or other requested document for the vehicle.

If you bought the vehicle less than one year ago, provide the sales contract.

If you bought the vehicle more than one year ago, provide a valuation from a reputable source, such as a well-known car dealer or Nettiauto.

How do I add car-related receipts?

Log in to your UKKO.fi account.
Open Expenses from the left-hand menu.
Select Add an expense.
Upload a clear picture of the receipt.
Fill in the required information.

Only add costs that are related to your business use of the car. Keep your receipts and driving log safe.

Option 2: Claim a mileage-based deduction

Choose this option if you use your car for business purposes 50% or less of the time during the tax year.

In this case, you do not add the car to your bookkeeping. You also cannot record fuel, maintenance or other running costs separately.

Instead, UKKO.fi uses the business kilometres recorded in your driving log to calculate the mileage-based deduction for your annual taxation.

The maximum amount for 2026 is 0.55€ per business kilometre.

For example:

10,000 business kilometres × 0.55€ = 5,500€ tax deduction

The mileage-based deduction covers the car’s running costs. You cannot claim the same costs separately in addition to the mileage-based deduction.

How do I choose Option 2 in my UKKO account?

Log in to your UKKO.fi account.
Open Courier from the left-hand menu.
Select Car used less than 50% of the time for business.
At the end of the tax year, report the total number of business kilometres based on your driving log.

What is a valid driving log?

You must keep a driving log for every business-related trip.

You can keep the log in any suitable format, such as:

a mobile application
a notebook
Excel or another spreadsheet

If you use an app (For example DriversNote), make sure that the information it records is accurate and complete.

Your driving log must include the following information for each business trip:

the start and end time of the trip
the starting point and destination
the route driven, if necessary
the number of kilometres driven
the purpose of the trip
the odometer reading at the start and end of the trip
the driver of the car
the total number of kilometres driven with the car during the tax year

For courier work, only kilometres eligible under the applicable tax rules and UKKO.fi’s instructions can be included. In the courier process, the claimable delivery route is the journey from the restaurant to the customer’s address.

An incomplete or inaccurate driving log may result in the deduction being rejected or adjusted in taxation.

Can I deduct VAT on my car expenses?

VAT treatment depends on the vehicle type, your VAT status and how the vehicle is used.

A normal passenger car used for food deliveries does not automatically qualify for VAT deductions. In general, VAT deductions for passenger cars are restricted, especially if the car is also used for private driving.

A van may be subject to different VAT rules, but the vehicle’s registration category alone does not guarantee a VAT deduction. Always check the current instructions from the Finnish Tax Administration before claiming VAT on vehicle costs.

What should I remember about car expenses?

Choose the correct car option based on the proportion of business use during the tax year.
Keep an accurate driving log from the beginning of the year.
Record every business-related trip separately.
Keep all receipts for car-related expenses in case you'll need to add them to bookkeeping later.
Do not claim the same costs both as actual expenses and as a mileage-based deduction.
Remember that mileage rates and tax rules may change from year to year.

Where can I find more information?

You can find more information in the Finnish Tax Administration’s instructions:

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