What your records have to contain to survive a check by Porezna uprava, and the rate DriveHub applies.
€0.50 per km
In force 2024-01-02 onwards.
Pravilnik o porezu na dohodak — the putni nalog, which like Slovenia's is a per-journey employer document rather than a running logbook.
"Neovisno u kojem obliku se izdaje, putni nalog kao vjerodostojna isprava sadrži osobito slijedeće podatke: nadnevak izdavanja, ime i prezime osobe koja se upućuje na službeno putovanje, mjesto u koje osoba putuje, svrha putovanja, vrijeme trajanja putovanja, vrijeme kretanja na put, podatke o prijevoznom sredstvu kojim se putuje (ako se putuje automobilom potrebno je navesti marku i registarsku oznaku automobila, početno i završno stanje brojila – kilometar/sat), vrijeme povratka s puta, potpis ovlaštene osobe, obračun troškova, likvidaciju obračuna te izvješće s puta." Receipts (tolls, tickets, accommodation) attach to it.
Ten years from the start of the limitation period — Opći porezni zakon čl. 66 st. 18 — and since assessment prescribes "istekom godine u kojoj je nastala porezna obveza" (čl. 108 st. 2), that is ten years from 31 December of the year the obligation arose. The putni nalog and the loko vožnja record have the same retention and the Pravilnik is not the instrument: čl. 66 st. 18's list ends "te druge evidencije", which is exactly what čl. 7 st. 34 calls the loko record. So the 30 km boundary creates no second retention rule to model. A poduzetnik on double-entry books has a longer duty — Zakon o računovodstvu (NN 85/24) čl. 10 st. 2 t. 3 i 4, at least 11 years — but ZOR čl. 4 binds only a poduzetnik, so an obrtnik on income tax sits on the OPZ ten. Two citation traps. The stavak moved: it is st. 17 in the NN 115/2016 base text, renumbered to st. 18 by NN 106/2018, and OPZ čl. 67 st. 5 t. 4 still points readers at "stavkom 17." — cite st. 18 and say why. And the seven-year figure in circulation is dead: the 2015 act gave subsidiary-ledger documents seven years, the 2024 act puts both categories at eleven.
The putni nalog is the vjerodostojna isprava; without a compliant one the payment is not a tax-free reimbursement.
The requirements above are quoted from Croatia'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.