Keeping a mileage record: what must be in it?




Whether you want to deduct the mileage allowance or avoid the addition, a good mileage record is indispensable. The tax authorities have requirements for what must be in it. This article explains how to keep a watertight trip record.
You need a mileage record in two situations. First, if you want to deduct the mileage allowance of 0.25 euros per kilometre for business trips with your private car. Second, if you have a company car and want to prove you drive less than 500 kilometres per year privately, to avoid the addition.
For each business trip you note the date, the starting point and destination, the number of kilometres driven and the business purpose of the trip. With a company car you also keep track of your private kilometres. The start and end reading of your odometer are also part of it.
A trip record must be watertight: the tax authorities must find no gaps or unexplained kilometres. So keep it consistently and immediately, not afterwards from memory. There are apps and devices that register trips automatically, which prevents errors and saves time.
Without a watertight record you can't deduct the mileage allowance or avoid the addition. With a company car an incomplete record can mean you still have to pay full addition, with an additional assessment. A good record protects you against this.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.

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