Tough action by the tax authorities – Heavy penalties for incomplete or missing logbooks

More and more Austrian tax offices are increasingly focusing their audits on companies with vehicle fleets – from classic company cars and tradesmen’s vehicles to minibuses and flatbed trucks. If complete and traceable trip records are missing, this can result in significant tax disadvantages or penalties in the context of a tax audit.

Contrary to popular belief, keeping a logbook is not a legal requirement for all vehicle owners in Austria. Rather, it depends on the use of the vehicle and tax objectives:

• Proof of business trips during a tax audit if a vehicle is used for both private and business purposes.
• Alternative to flat-rate taxation of benefits in kind: Instead of the standard benefit in kind, a properly maintained logbook can be used to document actual usage.
• Mileage allowance proof for business trips with a private vehicle.

In order for a logbook to be accepted by the tax office, certain formal and content-related requirements must be met. These requirements apply to both traditional paper logbooks and digital solutions:

Mandatory information per trip:

• Date of trip
• Start and destination address
• Purpose of the trip (e.g., customer appointment, construction site, workshop, etc.)
• Mileage at the start and end of the journey or kilometers driven

Formal criteria:

• Kept chronologically and without gaps
• Subsequent changes must be recognizable and logged.
• Tamper-proof or forgery-proof
• Available and printable at any time for tax office audits

A common mistake in practice: Logbooks on loose sheets of paper or in Excel spreadsheets are not acceptable, as they can easily be altered retrospectively.

If a logbook is incomplete or not acceptable, the tax office will usually automatically apply the flat-rate benefit in kind. In many cases, this leads to a significantly higher tax burden than with correct documentation.

Furthermore, missing or incorrect documentation can arouse suspicion during an audit and lead to further detailed checks.

Digital logbook solutions such as our GPS Fleet software offer significant advantages over traditional paper solutions—especially in fleets with many vehicles or changing drivers:

• Automatic recording of all trips without manual entry
• Tamper-proof, as data is logged in an audit-proof manner
• Easy data provision for tax office audits

What sets GPS Fleet software apart from the competition:

• Switch between business and private trips directly in the vehicle without an app
• Driver recognition with employee card or chip (without smartphone)
• Perfect for employees without a company cell phone

Automatic driver recognition and direct operation in the vehicle make all the difference: they minimize sources of error, reduce the workload for drivers and administrators, and help to ensure reliable compliance with legal requirements.

Although a logbook is not required by law for every vehicle owner in Austria, in practice it is becoming increasingly important for the tax recognition of travel expenses and to avoid higher flat-rate benefits in kind.
Digital systems not only contribute to compliance, but in many cases also make more business sense than manual solutions—especially for complex fleets or employees without smartphones.

If you want to make your fleet documentation legally compliant, complete, and convenient, use the digital logbook from GPS.at now—specially developed for Austrian requirements and inspection processes.