What a mileage log must contain – required details
A mileage log is the basic document by which you prove a vehicle was used for business. We set out which required details must not be missing. The rules below reflect Slovak tax practice, where SaveTrack originates; in other countries the requirements may differ.
Which required details are essential
The required details of a mileage log include the date of the journey, the time or place of its start and end, the route and purpose of the trip, the number of kilometres driven, the odometer reading and identification of the driver and the vehicle. Together these prove the vehicle was used to earn, secure and maintain taxable income.
Since 1 January 2026 a prescribed content does exist: § 85n of the Slovak VAT Act lists the data the records must contain for M1 cars and L1e and L3e motorcycles, including the VIN and the sequence number of each trip. Beyond those vehicles there is no single officially prescribed template, but in practice the tax authority expects to be able to reconstruct every individual journey unambiguously from it. It is therefore better to record more data than less.
Identifying the vehicle and the driver
The mileage log must clearly state which vehicle it concerns – normally the registration number, or the make and model. If a company operates several vehicles, each has its own record.
Identifying the driver matters just as much. Where several drivers share one car, it helps assign responsibility for a particular journey and clarify the purpose of the trip.
Route, purpose and distance
For every journey, state the place of departure and the destination together with the purpose of the trip (a client visit, goods delivery or servicing, for instance). The purpose should be specific – a general "business trip" is often not enough during an inspection.
The distance and the odometer reading at the start and end of the journey form a control trail. The difference in odometer readings should match the sum of the kilometres driven in the period.
Private vs. business journeys in the record
If the vehicle is also used privately, it is advisable to distinguish the type of journey. A clear separation of business and private journeys makes it easier to calculate the ratio of use and to defend the costs claimed.
In the SaveTrack application you mark each journey as Business, Private or Unclassified. Unclassified journeys act as a reminder so that no record escapes categorisation.
How SaveTrack fills the details in automatically
An automatic mileage log from GPS records the date, time, route, distance and odometer reading with no manual re-typing. The position updates every 60 seconds while driving, so the routes are precise and continuous.
The finished record can be exported to PDF or XLS for your accountant. Every edit to a record stays in the audit trail, so it is clear who changed a journey and when.
Retaining and archiving the mileage log
Keep the mileage log together with your other accounting documents for the period required by law. The electronic form is fully valid provided it stays legible and cannot be altered without trace.
A mileage log should not be confused with a tachograph — that records driving and rest times under transport rules and does not replace a mileage log for tax purposes; we have set out the differences separately.
Always discuss the specific treatment of depreciation, VAT and retention periods with your accountant, since it depends on the nature of your business.
FAQ
Which data must a mileage log contain?
The date of the journey, its start and end, the route and purpose, the number of kilometres, the odometer reading and identification of the driver and vehicle. Together these prove the vehicle was used for business.
Does the purpose of every trip have to be stated?
Yes, the purpose is one of the essential details. It should be specific, such as a client visit or goods delivery. General wording is often not enough during a tax inspection.
Is an electronic mileage log equivalent to a paper one?
Yes, an electronic mileage log is fully valid provided it contains all the required details, is legible and changes are traceable. SaveTrack additionally keeps an audit trail of edits.
How long must a mileage log be kept?
It is kept together with accounting documents for the period required by law. Check the exact period for your business arrangement with your accountant.
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