Mileage log requirements in Belgium

What your records have to contain to survive a check by FPS Finance (the Federal Public Service Finance), and the rate DriveHub applies.

Česky · På dansk · Auf Deutsch · Eesti keeles · En español · En français · Na hrvatskom · In italiano · In het Nederlands · På norsk · Po polsku · Em português · Em português (Brasil) · V slovenščini · Suomeksi · På svenska · По-русски

Updated 22 Oct 2026

Country

The rate

€0.45 per km

In force from 1 October 2026.

Who sets the rule

The Federale Overheidsdienst Beleid en Ondersteuning / Service public fédéral Stratégie et Appui (FPS BOSA) fixes the kilometre allowance for federal staff; the Federale Overheidsdienst Financiën / SPF Finances (FPS Finance) treats that same figure as the tax-free ceiling for private employers (Finance circulars 2026/C/13 and, from 1 October 2026, 2026/C/92). It is published in the Belgisch Staatsblad / Moniteur belge.

The rule that governs it

An omzendbrief (circular) for each period: art. 74 §1 KB 13 July 2017 for the quarterly-indexed amount and art. 13 KB 18 January 1965 for the annually-indexed one. Source quality: primary for the amounts.

What every trip has to record

FPS Finance circular 2022/C/62 (read through a reprint of the Fisconetplus text, 22 October 2026): a flat allowance is accepted when set by "normes sérieuses" — the federal kilometre allowance is named as one — so no receipts for actual costs are needed, but the employer must be able to show that the allowance reimburses costs that are the employer's own ("dépenses propres à l'employeur"), not pay, and was "effectivement consacrée à de tels frais", i.e. that the kilometres were business trips; the amount reimbursed is reported on fiche 281.10/281.20. The circular the newer ones cite for the private sector, Ci.RH.241/535.316 of 11 September 2000 (full text via TaxWin, © SPF Finances), sets one condition: the allowances are "fixées en fonction du kilométrage réellement parcouru" and do not exceed the State's own; it names no record fields. (2018/C/8, the other citation, governs the federal staff allowance itself.) So no Belgian rule lists what a trip record holds; the employer proves the business kilometres by ordinary evidence (2022/C/62 §28: "les règles normales concernant la preuve des frais professionnels"), which date, route, distance and purpose per trip supply.

Where this comes from

The requirements above are quoted from FPS Finance (the Federal Public Service Finance). DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.

DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.