DriveHubMileage log requirements in France
What your records have to contain to survive a check by the Direction générale des Finances publiques, and the rate DriveHub applies.
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The rate
France publishes no rate per kilometre. The barème kilométrique is a formula on the year's business distance d, chosen by the car's fiscal horsepower (box P.6 of the carte grise). DriveHub asks for the horsepower, works the barème out for each car over the calendar year and adds the cars together; a single trip carries no amount, because the band is only known once the year's distance is.
Petrol, diesel and hybrid cars
| Fiscal horsepower | Up to 5,000 km | 5,001 to 20,000 km | Over 20,000 km |
|---|---|---|---|
| 3 CV and under | d × 0.529 | (d × 0.316) + €1,065 | d × 0.370 |
| 4 CV | d × 0.606 | (d × 0.340) + €1,330 | d × 0.407 |
| 5 CV | d × 0.636 | (d × 0.357) + €1,395 | d × 0.427 |
| 6 CV | d × 0.665 | (d × 0.374) + €1,457 | d × 0.447 |
| 7 CV and over | d × 0.697 | (d × 0.394) + €1,515 | d × 0.470 |
Fully electric cars (+20 %)
| Fiscal horsepower | Up to 5,000 km | 5,001 to 20,000 km | Over 20,000 km |
|---|---|---|---|
| 3 CV and under | d × 0.635 | (d × 0.379) + €1,278 | d × 0.444 |
| 4 CV | d × 0.727 | (d × 0.408) + €1,596 | d × 0.488 |
| 5 CV | d × 0.763 | (d × 0.428) + €1,674 | d × 0.512 |
| 6 CV | d × 0.798 | (d × 0.449) + €1,748 | d × 0.536 |
| 7 CV and over | d × 0.836 | (d × 0.473) + €1,818 | d × 0.564 |
Arrêté du 27 mars 2023, unchanged for income 2022 to 2025. The fuel-only scale and the motorcycle and moped barèmes are separate schemes and are not applied.
The rule that governs it
CGI annexe IV art. 6 B (the barème kilométrique) with CGI art. 83, 3° (frais réels); what counts as proof is set out in BOFiP, BOI-RSA-BASE-30-50-30-20 for employees and BOI-BNC-BASE-40-60-40-20 for the self-employed.
What every trip has to record
"la distance journalière parcourue, le nombre de jours ou de postes de travail où le déplacement a été nécessaire" (§ 230), plus "la fréquence, l'importance et la durée" of the trips (§ 440) and the car's own documents. No French rule requires a per-trip odometer reading, a per-trip purpose, the person visited, or passenger names — so DriveHub does not require any of them on a French trip. The purpose is worth keeping: it is what carries the "nature professionnelle des déplacements" (§ 540).
What form the records may take
No format is prescribed. The barème is applied to each car separately, so the kilometres are kept per car rather than pooled.
How long to keep them
Six years: LPF art. L102 B (version in force 01/01/2023), which also requires a document created electronically to be kept electronically. The administration's reprise period for income tax runs to the end of year N+3 (LPF art. L169), ten years for a hidden activity.
Where this comes from
The requirements above are quoted from the Direction générale des Finances publiques. 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.