What the tax office looks for in your logbook
Posted: Mon Jan 27, 2025 3:54 am
Mileage logs are closely examined by tax authorities, as they form the basis for tax deductions and the distinction between private and business use of company vehicles. The tax authorities not only check the entries in the logbook itself, but also often compare them with other documents such as fuel bills and maintenance records . For example, your fuel receipt from a certain city must match the trips recorded in the logbook. Otherwise, the tax authorities could cast doubt on the plausibility of your information .
Fuel receipts etc. - what the tax office europe rcs data pays attention to in your logbook
Invoices from petrol stations and workshops must match the entries in the logbook.
Even small gaps or discrepancies , such as unclear separation between business and private journeys, can be problematic. If the tax office becomes aware of such errors, it can reject the logbook and automatically apply the 1% rule. This flat-rate taxation is usually more expensive and is at the expense of the vehicle owner. That is why it is particularly important to be careful when keeping a logbook.
When keeping a logbook, whether handwritten or digital, the principle of traceability applies . Subsequent changes must not under any circumstances obscure traces or cover up the original entries. In a handwritten logbook, this means that you may only cross out incorrect entries in such a way that they remain legible - the use of Tipp-Ex or similar means is prohibited. In an electronic logbook, all changes must be recorded in order to ensure a complete history of journeys at all times.
Fuel receipts etc. - what the tax office europe rcs data pays attention to in your logbook
Invoices from petrol stations and workshops must match the entries in the logbook.
Even small gaps or discrepancies , such as unclear separation between business and private journeys, can be problematic. If the tax office becomes aware of such errors, it can reject the logbook and automatically apply the 1% rule. This flat-rate taxation is usually more expensive and is at the expense of the vehicle owner. That is why it is particularly important to be careful when keeping a logbook.
When keeping a logbook, whether handwritten or digital, the principle of traceability applies . Subsequent changes must not under any circumstances obscure traces or cover up the original entries. In a handwritten logbook, this means that you may only cross out incorrect entries in such a way that they remain legible - the use of Tipp-Ex or similar means is prohibited. In an electronic logbook, all changes must be recorded in order to ensure a complete history of journeys at all times.