---
title: "Trip purpose in the mileage log (sõidupäevik) — how to write it"
description: "What to write in the purpose column of an Estonian mileage log (sõidupäevik): why a bare \"töösõit\" may prove too general in an audit, the Estonian Tax and Customs Board's examples for trips with a stop, and clear wordings for different kinds of work."
url: https://odoma.ee/en/help/soidu-eesmark
language: en
published: 2026-10-27
updated: 2026-11-05
publisher: Odoma Digipädevuse Selts (Estonian non-profit, registry code 80659718)
---
# Trip purpose in the mileage log: how to write it and what to avoid

*For employees, sole proprietors (FIE), employers and accountants who keep or check a mileage log (sõidupäevik). Based on Regulation No. 164 and the Estonian Tax and Customs Board's reply to Odoma's enquiry (27.10.2026).*

The odometer readings show how far you drove; the date and destination — when and where. Only the purpose says why the trip was work. That is why the purpose column is the quickest to fill in and the hardest to defend in an audit.

## In short

- **The purpose is mandatory.** Regulation No. 164 requires the date and the purpose of every business trip.
- **Tax is determined by the actual circumstances, not the wording** — that is the Estonian Tax and Customs Board's view. A good wording will not make a personal trip a business one.
- **The log has to make two things clear:** why the trip was made and which work task it was connected with.
- **A bare "ametisõit" or "töösõit" (business trip, work trip) may prove too general in an audit.**
- **For a trip with a stop**, wordings such as "Objekt A → Objekt B (vahepeatus)" or "Objektilt baasi, vahepeatus" work.

## What the law requires

Under Regulation No. 164 the log must contain the recipient's name, the car's registration plate, the date and purpose of every business trip, and the odometer reading at its start and end. No form is prescribed — more in the [sõidupäevik guide](https://odoma.ee/en/help/soidupaevik).

The regulation does not say how detailed the purpose must be, and it gives no list of permitted words. Practice fills the gap: from the purpose, an auditor has to be able to see that the trip was connected with work.

## What the Estonian Tax and Customs Board expects

According to the Estonian Tax and Customs Board, tax is determined not by the wording of the purpose but by the actual circumstances. The wording, however, is how an auditor sees those circumstances: the log has to make clear **why the trip was made** and **which work task it was connected with**. A note that says only "ametisõit" or "töösõit" may prove too general in an audit.

A good purpose therefore answers two questions:

1. **Why?** Work on site, a client meeting, buying materials, handing over work, returning to the base.
2. **In connection with what work?** A site, a client, an order or a project.

## Examples: too general and clear

These are Odoma's examples; names and addresses are made up. Logs in Estonia are often kept in Estonian, so the wordings are in Estonian with a translation.

| Too general | Clear |
|---|---|
| Töösõit (work trip) | Töö objektil: vannitoa remont, Näidise tn 5 (work on site: bathroom renovation) |
| Ametisõit (business trip) | Kliendikohtumine, Näidis OÜ: pakkumise arutelu (client meeting: discussing the quote) |
| Sõit (trip) | Materjalide ost objektile Näidise tn 5 (buying materials for the site) |
| Tagasi (back) | Tagasisõit baasi objektilt Näidise tn 5 (return to base from the site) |
| Klient (client) | Garantiitöö: ukse reguleerimine, Näidis OÜ (warranty job: adjusting a door) |
| Töö (work) | Allkirjastatud lepingu viimine kliendile, Näidis OÜ (delivering the signed contract to the client) |

If the destination address has its own column in the log, there is no need to repeat it in the purpose: "Töö objektil" next to the address says the same thing.

## A trip with a stop

If a trip included a short stop — a shop, a pharmacy, a café — but its purpose stayed the same, the stop should be visible in the log. The Estonian Tax and Customs Board gave these wordings as examples:

- "Objekt A → Objekt B (vahepeatus)" — site A → site B (stop);
- "Töö objektil, vahepeatus teel järgmisele objektile" — work on site, stop on the way to the next site;
- "Objekti külastus, vahepeatus" — site visit, stop;
- "Objektilt baasi, vahepeatus" — site to base, stop.

When a trip with a stop is a business trip, and how to handle a lunch break between two sites — [Lunch breaks and short stops in the mileage log](https://odoma.ee/en/help/lounapaus-ja-vahepeatus).

## What the purpose does not change

The purpose describes a trip; it does not create one. According to the Estonian Tax and Customs Board, tax is determined by the actual circumstances rather than the wording, and not even an employer's order can turn a personal trip into a business one. A drive from a site to lunch and back to the same site stays personal, whatever is written in the purpose column.

## Odoma Tracker and the purpose column

In Odoma Tracker a business trip can be given a purpose — "On-site work", "Material purchase" or "Return", for example — and the PDF mileage log shows it in the purpose column. If no purpose has been chosen for a business trip, the app writes the general "Business trip" there and marks the row with ¹ and a footnote. That way the general rows are visible before the log reaches the accountant: those are the ones worth reviewing before the month is closed.

## FAQ

**Is "töösõit" enough as a purpose in the mileage log?**
According to the Estonian Tax and Customs Board, a bare "ametisõit" or "töösõit" may prove too general in an audit. The log has to make clear why the trip was made and which work task it was connected with — for example, "Töö objektil: vannitoa remont, Näidise tn 5" (work on site: bathroom renovation).

**Does the wording of the purpose affect the tax?**
According to the Estonian Tax and Customs Board, tax is determined by the actual circumstances, not the wording. But the wording is how those circumstances are seen in an audit: an unclear purpose makes a business trip harder to prove.

**How do I write the purpose if the trip included a stop?**
So that the stop is visible and the purpose stays clear — for example, "Objekt A → Objekt B (vahepeatus)" or "Objektilt baasi, vahepeatus". These examples come from the Estonian Tax and Customs Board's reply to Odoma's enquiry.

**Can the purpose repeat from day to day?**
Yes. If you drive to the same site for several days, the purpose may repeat. What matters is that every row makes clear why the trip was made.

## Sources

- Maksu- ja Tolliameti vastus Odoma päringule, 27.10.2026 (the Estonian Tax and Customs Board's reply to Odoma's enquiry). It is a clarification, not a binding advance ruling (siduv eelotsus).
- [Riigi Teataja — Regulation No. 164 on record-keeping and compensation for the use of a personal car](https://www.riigiteataja.ee/akt/13236290?leiaKehtiv)
- [EMTA — Compensation for the use of personal cars](https://www.emta.ee/en/admin/content/handbook_article/343)

## Legal disclaimer

This document is prepared by Odoma Digipädevuse Selts (registry code 80659718) for general user information. It is **not legal, accounting, or tax advice**. For disputes or material questions, contact:

- **Maksu- ja Tolliamet (EMTA)** — the official regulator. Site: [emta.ee](https://www.emta.ee/).
- **A licensed accountant** — for individual recommendations on your situation.

Odoma Digipädevuse Selts assumes no responsibility for decisions made on the basis of this text.

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