Self Contractor

Hello @Ginge 12 ,

As of the date of writing here, I am not aware of any major changes to what is/is not considered a qualifying business expense from 2020 to 2021. The  new items relevant to your question listed in the Schedule C instructions for 2021: 

• Standard mileage rate.
  The business standard mileage rate for 2021 decreased to 56 cents per mile.
• Credits for self-employed persons. 
  Extended refundable credits are available to certain self-employed persons impacted by the coronavirus. See the Instructions for Form 7202 for more
  information.
• Business meal expense. For a limited
  time, business meals are 100% deductible under certain conditions.

As for your specific question, you may still use the standard mileage rate for the use of electric vehicles. Generally, due to the lower cost of operating an electric vehicle, this standard mileage rate will be more beneficial than calculating actual expenses for the year. Remember however, that if you used actual expenses in a prior year to calculate vehicle expenses, you have to use actual expenses for the entire business life of that vehicle.