Logbook — overview
The logbook (“Fahrtenbuch”) is the legally required record of company-car trips. In Germany, a properly kept logbook replaces the one-percent rule when dealing with the tax office.
Who needs it?
- Company-car drivers — every trip is recorded individually.
- Management — verifies completeness and exports for the tax adviser.
- Accounting — receives the year-end export.
Logbook requirements
The tax office accepts an electronic logbook only when it is:
- gap-free (every trip recorded),
- kept promptly (typically: within 7 days at the latest),
- non-editable after the fact (changes must be documented with timestamp).
Agenda fulfils all three — once an entry is closed, edits can only happen via a correction booking with a reason attached.
Per-entry fields
- Date & time — start and end of the trip.
- Start address and end address — required.
- Odometer reading at start and end.
- Purpose — business, private, commute.
- Customer / order — typically attached on business trips.
- Note — optional.