Business travel exceeding 6,000 kilometres

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If you travel more than 6,000km on business in your own car, you must include the vehicle in the enterprise’s accounts. This means that you will be able to deduct all costs attributable to using the car, including depreciation of the vehicle’s cost price, but you will also be taxed for the benefit of using the vehicle.

You will find more information in the guidance for the items when you log into Altinn in order to submit the tax return.

You will be entitled to deductions for all expenses recognised in the accounts. If you have access to the use of a vehicle privately, this will be considered a taxable benefit. The enterprise will not be entitled to deductions for private vehicle use, and the relevant amounts must be deducted from the expenses in the income statement, a process known as reversal. The private benefit (reversal) is generally assessed according to a standard rule (see the example).

Benefit taxation
The reversal of private use of a vehicle is entered under items 7099 and 2075 of the income statement. This means that your income will increase by the amount you reverse.

However, the amount reversed must never exceed 75 percent of the calculated total costs of upkeep of the vehicle (running expenses + estimated depreciation in value or, if applicable, rental expense).

See the example calculation of private benefit attributable to the use of a vehicle.

Relevant forms

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