For FIE and self-employed in Estonia

If you are registered as füüsilisest isikust ettevõtja and use a personal car for work — there is no formal obligation for you to keep a trip diary. Mere FIE registration does not require any records.

But the moment you want to deduct vehicle expenses (fuel, insurance, maintenance, depreciation) from your business income on Form E — you will need evidence of which share of total mileage was business. This is the proportional accounting under EMTA handbook 119: business km ÷ total km.

The regulation here is not very detailed — neither the document format nor the mandatory fields are strictly fixed. In practice, accountants and EMTA expect any reasonable, carefully kept record of routes with odometer readings: date, start and end of trip, purpose, kilometres. Which is exactly what looks like a trip diary (sõidupäevik).

Odoma Tracker helps prepare a proportional report based on the trip diary automatically. If your accountant or EMTA ever asks — you have a clean document that withstands an audit.

If you drive taxi / Bolt / Yandex / Uber

200–400 trips per month. Some are business, some are personal. Every working day is dozens of switches. Maintaining a sõidupäevik by hand is physically impossible.

With Odoma Tracker:

  • Each trip is detected automatically — you don't tap "start" or "stop".
  • You configure a schedule once (for example, working hours Mon–Fri 8:00–18:00) — trips during these hours are tagged as business, others as personal. Any individual trip can be re-tagged.
  • At the end of the reporting period — two reports:
    • Trip diary for the accountant — all business trips with odometer readings.
    • Proportional report for Form E — total mileage ÷ business mileage ÷ share.

If you are a courier / field professional

Less intense, but the same problem — business trips are scattered between personal ones, and reconstructing them from memory at month-end is neither practical nor sensible.

With automatic recording you stop losing legitimate compensation on missed and forgotten trips. Where trip diaries were checked against GPS, roughly 5–10 % of the mileage never made it into the hand-written record — sources and the calculation are on the page what a hand-kept trip log costs.

What you'll see in the app

After a week of use:

  • Trips → Export PDF → choose "Trip diary (this month)" or "Proportional report (this year)" → Share / Email accountant.
  • Settings → Reports — full control: arbitrary period, vehicle selection (if you have several), FIE name, accountant email.

Trip diary (for the employer or accountant)

Conforms to the requirements of the Estonian government regulation (issued under Tulumaksuseadus § 13(3)(2)): for each trip — date, destination, purpose, start and end odometer readings. FIE name and vehicle registration plate in the header. Accepted directly by EMTA and by any Estonian accountant.

Proportional report (for Form E)

A summary report per EMTA handbook 119: total mileage for the period, business mileage, business-use share in percent, breakdown by vehicle (if you have several). The accountant applies this percentage to the actual expenses (fuel, insurance, repairs, depreciation) to deduct from business income on Form E.

Numbers that matter

  • Compensation rate in 2026 — €0.50/km; monthly cap — €550 per employer (for an FIE who is their own "employer", €550/month).
  • Proportional deduction (for FIE) — no monthly cap; limited only by actual expenses and the business-use share.
  • VAT deduction for FIE VAT-payers: in the same proportion, but no more than 50 % for mixed-use cars (Estonia's specific rule for passenger vehicles).
  • Document retention period — 7 years; EMTA audit window — 3 years (5 years for intentional evasion).

Detailed rules with citations to primary sources and links to EMTA — in the sõidupäevik guide.

What the app does not do

  • Does not send your routes to a server. Coordinates do not leave your device.
  • Does not share data with EMTA automatically. When to deliver the diary is your decision.
  • Does not require an account or subscription. If you delete the app, the data goes with it.

Install

→ Odoma Tracker: App Store · Google Play — free, no account, no ads.

After installation:

  1. In Settings → Compensation, select Estonia — the rate and cap fill in automatically.
  2. In Settings → Reports, enter your FIE name and accountant email (optional).
  3. Drive normally for a week — the app will set itself up.
  4. At the end of the first month, generate the sõidupäevik and the proportional report from Trips → Export PDF.

If trip classification looks wrong somewhere — fix it manually. If you also send invoices and collect receipts, look at the Odoma dashboard — it is made for exactly that.

Get in touch

For accounting bureaus, FIE associations, and Estonian unions: .

This is a particularly important audience for us — feedback from practising FIE and accountants directly improves the app. We are open to adding specific fields, formats, and local rules — get in touch.

See also: