In brief
A logbook records every trip made in a vehicle, including the date, odometer reading, destination, and purpose. It either separates private and business use for tax purposes or fulfills an official requirement.
Why Is a Logbook Kept?
For two purposes that are often confused. For tax purposes it is an alternative to the 1% rule: someone who proves the private-use share is taxed only on that share instead of a flat rate. Separately, an authority may order a logbook under § 31a StVZO if the driver could not be identified after a traffic violation.
When Is a Logbook Properly Kept?
When entries are made promptly, continuously, and in a closed format. For each business trip, the date, starting and ending odometer readings, destination, purpose, and person or company visited must be recorded. For private trips, the distance driven is sufficient.
Electronic logbooks are accepted if later changes are prevented or at least documented without gaps. A spreadsheet on a computer does not meet this requirement.
Paper or Electronic Logbook?
Both forms are permitted, but the way trips are recorded differs.
| Feature | Paper | Electronic |
|---|---|---|
| Recording | Handwritten for each trip | Trip recorded automatically |
| Completing entries | Full details entered at the time | Purpose and destination added later |
| Protection against changes | Bound, closed format | Must be ensured technically |
| Effort per trip | High | Low |
| Typical error | Missing odometer readings, late additions | Trips without a purpose or destination |
| Suitable for | Few trips, regular routes | Many trips, changing destinations |
Why Are Logbooks Rejected?
Small gaps can undermine the entire record. If details are missing or entries were added much later, the logbook may be rejected and the flat-rate valuation applied instead. The most common causes are forgotten odometer readings when fueling or charging and trips from a whole week entered later.
Automatically recorded trips reduce the problem because the time and route come from the vehicle, leaving only the purpose and destination to be added.
Further reading
Fleet Management Without Excel Spreadsheets
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