In short
- No format is prescribed: digital is fine.
- GPS and timestamps are more objective than handwriting.
- You simply continue your current year in the app.
What should a log contain?
Per trip the departure, destination, date, kilometers and purpose. There is no specific format prescribed. Paper and digital both work, as long as the data is complete and reliable.
Advantages of digital
- GPS precision: the real distance, not an estimate
- One tap: start the trip, GPS measures the rest
- Timestamp: hard to falsify
- Backup: your data is in the cloud
- Export: one button for your accountant
Disadvantages of a paper logbook
- Forgetting to fill in, reconstructed afterwards
- Illegible handwriting
- Loss or damage
- Working out distances and monthly overviews yourself
Evidential value during audits
GPS data and timestamps are more objective than a handwritten booklet and harder to dispute. Their weight is assessed case by case by the tax authorities.
Making the switch
Go digital today and continue your current fiscal year in the app. Keep old paper records as long as your accountant advises.
