Journey registration and the Tax Authorities

The Tax and Customs Administration imposes strict requirements on your mileage log. An incomplete or unreliable log can lead to additional tax assessments and fines. But what are the exact requirements? And how can you be sure that your log complies? In this article, you will read everything about the Tax and Customs Administration's requirements for mileage logs.

Why does the Tax and Customs Administration impose requirements on mileage logs?

The Tax and Customs Administration uses mileage logs to verify whether a company car is also used privately. Anyone driving less than 500 kilometers privately per year is not required to pay a taxable benefit. However, this must be verifiable. The mileage log is the legally recognized means of proof.

The mandatory details per trip

According to the Tax and Customs Administration, a comprehensive trip log must contain at least the following per trip:

The date of the ride
The departure and arrival address
The starting and ending readings of the odometer
The nature of the trip: business, private, or commuting
In case of a detour: the route taken with explanation

In addition, the registration as a whole must contain:

Make, model and license plate of the car
The period covered by the registration
A continuous series without gaps

Read more about what a complete mileage log looks like.

What makes a registration conclusive?

The Tax and Customs Administration requires that the data logically connects and that there are no unexplained gaps. Specifically, this means:

The starting standings of a ride must match the finishing standings of the previous ride.
There must be no unexplained kilometers between trips.
The registration must cover the entire year, including periods without trips.
Addresses must be verifiable and correspond to reality.

Which systems does the Tax and Customs Administration accept?

You may keep your mileage log manually in a notebook or spreadsheet, but the Tax and Customs Administration also accepts electronic systems. For GPS systems, the following applies: only systems with the Trip Registration Systems Quality Mark (RRS) are automatically considered reliable.

Systems without a quality mark are not automatically accepted. The Tax and Customs Administration may request additional evidence or reject the registration. Read more about the Trip Registration Systems Quality Mark.

How does the Tax and Customs Administration check your mileage log?

The Tax and Customs Administration checks mileage logs in various ways:

License plate scans in parking lots, at amusement parks, border crossings, and other non-business locations
Random checks whereby the complete records are requested
Comparison with diaries, fuel cards, and garage invoices
Pattern recognition: Does a car invariably drive past a gym or daycare center on business trips?

How long do you have to keep the registration?

The Tax and Customs Administration requires you to retain your mileage log for 7 years , as part of the statutory retention obligation for records. Read more about the retention period for your records.

Frequently asked questions about trip registration Tax and Customs Administration

Am I allowed to use a mileage tracking app that the Tax and Customs Administration accepts?

Yes, but only if the app has the Ride Registration Systems Quality Mark. Without this quality mark, there is no guarantee that the Tax and Customs Administration will accept the registration.

What if I haven't kept a log of my journeys?

Then you automatically pay taxable benefit for the entire year. You can also try to reconstruct the registration, but the Tax and Customs Administration rarely accepts this as conclusive proof. Read more about why keeping records retrospectively is not wise.

Can I apply for the Declaration of No Private Use of a Car without a mileage log?

No. It is possible to apply for the declaration without registration, but as soon as the Tax Authorities conduct an audit, you must still be able to provide a conclusive record.

Want to be sure your mileage log complies with the Tax Authorities?
TrackJack is certified with the Trip Registration Systems Quality Mark. Every trip is automatically recorded and is always accepted by the Tax and Customs Administration.

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