Mileage log requirements in Denmark

What your records have to contain to survive a check by Skattestyrelsen, 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 26 Sep 2026

Country

The rate

3.94 kr per km

First 20,000 km per year; 2.28 kr per km after that.

In force from 1 January 2026 to 31 December 2026.

The rule that governs it

BEK nr. 173 af 13/03/2000 — Bekendtgørelse om rejse- og befordringsgodtgørelse. The voucher (bogføringsbilag), not a logbook, is what the rule addresses.

Two Danish bekendtgørelser are load-bearing here and they do different jobs — 173 lists what the voucher must contain, 1333 (af 20/11/2025) sets the rates and the § 11 company-car bar — so both are numbered wherever either is named.

What every trip has to record

The recipient's name, address and CPR number
the business purpose of the driving
the date
the destination with any intermediate stops
the number of kilometres driven
the rates applied
the calculation of the allowance. The employer must also be able to show it checked the claim

Prefer to keep it by hand? A blank log with these fields: CSV · PDF.

How long to keep them

Five years from the end of the financial year the material relates to — bogføringsloven (LOV nr. 700 af 24/05/2022) § 12, stk. 1, in force since 1 July 2022. The shortest period among the 21 countries on this site, and it is not in a tax act at all: a reader looking in ligningsloven or skatteforvaltningsloven finds nothing, because Denmark's retention lives in the Erhvervsministeriet's bookkeeping act. Skattestyrelsen adopts it as its own in JV A.B.3.1.3. The duty binds the bogføringspligtige — the employer paying the godtgørelse, or a sole trader — and not the employee whose voucher this is. Denmark draws no distinction between paper and electronic ("Bogføringsloven sondrer ikke mellem regnskabsmateriale i hhv. elektronisk og papirformat"), and § 9, stk. 3 is its equivalent of the German amendment trail: a correction must leave both the original content and the change visible. Failure is a fine sized to turnover, gravity and duration (§ 33).

What it costs to get wrong

Missing or insufficient documentation makes the whole allowance ordinary taxable salary — not a reduced deduction, a reclassification.

Where this comes from

The requirements above are quoted from Skattestyrelsen. 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.