What a compliant mileage log has to contain

Updated 23 September 2026

The fields tax authorities ask for, from the Netherlands to New Zealand, and the one property that matters more than any single field.

The requirements differ in the details but agree on the essentials. Get these right and your log travels well across borders.

The fields

• the date
• the odometer reading at the start and at the end
• the departure and arrival address
• the route, if it differs from the usual one
• whether the trip was business or private, and for business the purpose and the client

Continuity beats completeness

The property that matters most is that the series adds up: the end of one trip is the start of the next. One gap and the whole administration can be set aside, even when every other field is filled in perfectly.

That is why the forgotten private trip is more dangerous than the forgotten business one.

Edits have to stay visible

Germany is strictest here: a log that can be changed without a trace is not accepted. A spreadsheet fails that test by design. Keeping a change log with the old and the new value solves it, and helps everywhere else too.

This is general information, not tax advice. Rates change and your situation may differ. If in doubt, ask your accountant or check your national tax authority.

Questions that come up

Read on

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