What your records have to contain to survive a check by Skattestyrelsen, and the rate DriveHub applies.
kr3.94 per km
First 20,000 kms per year; kr2.28 per km after that.
In force 2026-01-01 — 2026-12-31.
BEK nr. 173 af 13/03/2000 — Bekendtgørelse om rejse- og befordringsgodtgørelse. The voucher (bogføringsbilag), not a logbook, is what the rule addresses.
But the confusion it made is real and was waiting to be made by a reader too: BEK nr. 1333 af 20/11/2025 appears twenty lines below with a wholly different title (Bekendtgørelse om Skatterådets satser for 2026…), and until now this line named neither number. Two Danish bekendtgørelser are load-bearing here and they do different jobs — 173 lists what the voucher must contain, 1333 sets the rates and the § 11 company-car bar — so both are numbered wherever either is named.
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 of any country DriveHub covers, 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, which inverts the same way the per-regime research already found Denmark inverting. 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).
Missing or insufficient documentation makes the whole allowance ordinary taxable salary — not a reduced deduction, a reclassification.
The requirements above are quoted from Denmark's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.