DriveHubMileage log requirements in Croatia
What your records have to contain to survive a check by the Porezna uprava, and the rate DriveHub applies.
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Updated
The rate
€0.50 per km
In force from 2 January 2024.
The rule that governs it
Pravilnik o porezu na dohodak — the putni nalog, which like Slovenia's is a per-journey employer document rather than a running logbook.
What every trip has to record
"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.
Prefer to keep it by hand? A blank log with these fields: CSV · PDF.
How long to keep them
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." — the operative stavak is 18. 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.
What it costs to get wrong
The putni nalog is the vjerodostojna isprava; without a compliant one the payment is not a tax-free reimbursement.
Where this comes from
The requirements above are quoted from the Pravilnik o porezu na dohodak (Narodne novine). 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.
Longer reads
- Dnevnica for a službeno putovanje — €30 over 12 hours, €15 over 8, and what changes it
- An obrtnik can claim 0,50 €/km for their own car — with the same record an employee keeps
- Up to 0,50 €/km tax-free for your own car — loko vožnja included, not 0,40
- Driving to work is not loko vožnja: Croatia caps the tax-free commute at the ticket price
- Thirty kilometres from the place of work decides which record Croatia wants from you
- A company car for private use in Croatia: 1 % a month, or 0,50 € per private kilometre with a record
- Set up automatic tracking, and know when a drive is missed
- How to keep a mileage log: four ways, checked against what tax offices ask for