EstoniaRiigi Teataja
Põhja-Sakala sets car-use and mileage rules for staff and leaders
Põhja-Sakala sets official-car rules and 0.30 EUR/km tax-free reimbursement up to 550 EUR/month for government members, officials and institution staff, each with a log and annual limit.
By Taxxa AI OyPublished 5 October 2026
Põhja-Sakala municipality has adopted two complementary regulations governing official and private cars on work trips: regulation no. 20 of 24 September 2026 for the officials and employees of the municipal office and the heads and employees of its administered institutionsRiigiteataja, and regulation no. 21 of the same day for the members of the municipal government (the vallavanem, salaried members and non-salaried members)
Riigiteataja. Regulation no. 20 repeals the municipal council's 2021 regulation no. 143 on the same subject
Riigiteataja. Both enter into force on the third day after publication in Riigi Teataja
Riigiteataja.
Both regulations give priority to the official car for work tripsRiigiteataja. An official car may be driven only by a person with the right to drive that vehicle category
Riigiteataja, only for trips necessary for duties
Riigiteataja, and never for private trips
Riigiteataja; the right to use it is suspended while the person is not performing duties (leave, incapacity for work and similar). The user may not hand the car over to third parties, must use it carefully, economically and in line with its purpose, must report maintenance needs within a reasonable time and damage, loss or interference by third parties without delay, must compensate the municipality for damage caused by their fault where no insurance covers it, and must pay fines incurred during their period of use. Cars are refuelled as a rule with the municipality's partner station card, reserved in advance in the municipal office, fitted with GPS devices enabling automatic reporting and municipal markings, and parked at the office, service centre or institution premises; commuting between the parking place and the workplace counts as a work trip. Parking fees incurred on duty trips are reimbursed tax-free against expense documents.
Reimbursement for using a personal car on duty trips is paid on the basis of a driving log (sõidupäevik)Riigiteataja submitted through the financial-document processing application, at 0.30 euros per kilometre driven in performance of duties
Riigiteataja, up to 550 euros per calendar month per recipient
Riigiteataja, within the budget funds allocated for the purpose and a per-person annual limit
Riigiteataja. The log must be accompanied by a copy of the document proving the right to use the car unless the data are unchanged since the previous submission
Riigiteataja. Parking costs on duty trips are likewise reimbursed tax-free against documents. The EMTA guidance on personal-car compensation confirms that tax-free reimbursement under Government Regulation no. 164 of 14 July 2006 is available to officials — a category that includes municipal government members
Emta — employees and management or supervisory board members
Emta.
Home-to-work transport may additionally be compensated for members of the municipal government under no. 21Riigiteataja (and for office officials, employees and institution staff under no. 20)
Riigiteataja where the route cannot reasonably be covered by public transport in time or money
Riigiteataja and the home is at least 50 kilometres from the workplace
Riigiteataja, paid under the same procedure.
Legal basis: the two Põhja-Sakala municipal regulations no. 20 and no. 21, each adopted on 24 September 2026, together with the Local Government Organisation Act, the Public Service Act, the Income Tax Act and Government Regulation no. 164 of 14 July 2006 on accounting and compensation for personal-car use in the performance of duties.
File the driving log in the financial-document processing application and check your confirmed annual limit and the budget funds before using a personal car for duty trips.