Italy: mileage, vehicle expenses and tax records
Vehicle category and business use
How the local rules work
Italian vehicle tax treatment depends on the role of the vehicle in the business. The tax authority distinguishes vehicles indispensable to carrying on the activity from other vehicles.
What to keep
Keep invoices, payment evidence, business journeys and vehicle classification. Have your adviser confirm your regime and the vehicle’s role.
What the odometer message means
The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.
80% business · 20% personal
12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.
Avoid this mistake
Do not use the same deduction assumption for a taxi, an ordinary mixed-use passenger car and every business regime. Confirm income-tax and IVA treatment separately.
Prepare your records in Free Mile Tracker
- Select your country and the correct reporting period.
- Review each trip and distinguish business from personal driving.
- Add dated odometer readings and keep supporting expense documents.
- Export your records and compare them with platform statements before filing.
Official guidance
Agenzia delle Entrate: source for this guide
Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.