LOG BOOK webDrive

Electronic logbook. All in just a few clicks.

Get rid of paperwork and meet the requirements for 100% VAT deduction on company vehicles.

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100% VAT deduction
Export to PDF and Excel
PC and mobile

What you need to know

Mandatory logbook from 1 January 2026

An amendment to the VAT Act tightens the rules on VAT deductions for company cars. You can only claim the full tax deduction if you use an electronic logbook.

Only 50% VAT deduction

Without a logbook, you’ll only claim half the cost for your car, fuel, servicing and maintenance.

Non-taxable expense

The non-deductible portion is treated as a non-taxable expense for income tax purposes.

Risks associated with checks

Without electronic records, it is difficult to prove the actual use of a vehicle.

Required information

What a logbook must contain contain

During an inspection, you must provide clear evidence of every journey. webDrive It records all mandatory data.

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Vehicle details.

VIN, registration number and vehicle type.

Odometer reading.

At the beginning and end of the tax period.

Every journey.

Date, time, route, mileage, purpose of journey and driver.

Operating costs.

Fuel, servicing, repairs and maintenance.

How it works

Every journey documented and traceable

Journeys, refuelling and reports are always ready for inspection.

Why webDrive

Complies with the requirements of the amendment to the VAT Act from 2026
Manual journey logging
GPS-based journey tracking
Vehicle and refuelling records
Automatic mileage calculation
Most visited locations and saved routes
Export to PDF and Excel
99.98% availability in the cloud
Mobile and PC applications
Private journeys recorded separately
Travel authorisations and expense claims inwebDrive
Integration with the webVisitor time and attendance system

Questions and Answers

Frequently Asked Questions

What the amendment brings and how to prepare for a tax audit.

Logbook and VAT amendment

01 From 2026, will an electronic logbook be mandatory for a 100% VAT deduction?

Yes. If you wish to claim a full VAT deduction on private vehicles, you will need an electronic journey log from 1 January 2026. Without it, only 50 per cent will automatically be allowed.

02 Is Excel enough, or do I need a separate system?

Excel is technically acceptable provided it meets all mandatory requirements and is updated on an ongoing basis. In practice, however, it can be problematic during audits, particularly when it comes to proving chronological order, verifying journeys and linking them to refuelling records.

03 What information must an electronic logbook contain?

Key details include the purpose of the journey, route, date and time, odometer reading before and after the journey, mileage and driver. Audits require complete data with no gaps or additional notes.

04 Is the monitoring of routes and mileage strict?

Tax authorities routinely compare the actual route length, the logic behind journeys and whether journeys correspond to working hours or refuelling stops. Non-standard routes must be accompanied by a clear explanation.

05 Is it necessary to record private journeys as well?

Yes, but separately. If you also use the vehicle for private purposes, you can only claim a 50% VAT deduction.

06 How often do I need to update the records?

Ideally, this should be done immediately after the journey ends. Records added retrospectively appear unreliable and, where there are a large number of journeys, may raise doubts about the accuracy of the data.

07 Does the tax office also check refuelling?

Yes. Fuel consumption, mileage and refuelling frequency are among the key checks. If the journey records and refuelling records do not match, this is a typical reason for a tax assessment.

08 What output formats are suitable for the tax office?

Most commonly in PDF or Excel format. Readability, chronological order and the inability to edit the data retrospectively without leaving a trace are essential. The export must contain all mandatory data.

09 How do I report journeys that appear unusual?

Ideally with GPS records, a meeting calendar or a brief description in the logbook. The checks focus primarily on journeys outside working hours, long routes and journeys that deviate from the usual pattern.

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