Mileage log requirements in Malta

What your records have to contain to survive a check by the Malta Tax and Customs Administration, 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 5 Oct 2026

Country

The rate

€0.35 per km

In force from 1 January 2008.

The rule that governs it

Fringe Benefits Rules, S.L. 123.55, r. 18(5) — with the Malta Tax and Customs Administration's Fringe Benefits Tax Guidelines, which r. 47(1) gives the same effect.

What every trip has to record

A logbook is named explicitly — all reimbursable travel must be recorded in one, kept readily available at any time for verification by the authority — and three fields are prescribed: S.L. 123.55 r. 18(5)(c), verbatim, "the employer has logged the details to which any such reimbursement refers, including the purpose, destination and distance of each journey". The other two conditions are that the travel is business use and that 0,35 €/km is not exceeded.

The guide's own wording of the 35 c conditions (p. 14, "Reimbursements on rate per kilometre basis"), verbatim (added 2026-10-04): - "the rate of payment for each kilometre travelled does not exceed 35 cents per kilometre," - "payments only cover the business use element," - "all reimbursable travel is recorded in a logbook readily available at any time for verification by the CfR, and" - "the log book is retained by the employer for at least 6 years."

None of the cash-allowance conditions (contract clause, not a director, no other employer car) appears in this list. Several secondary pages (e.g. perk.com) attach them to the 35 c, and they are wrong to do so.

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

What form the records may take

Guide, Appendix A (p. 29): "Form FB2 is an application form which an employer has to submit to the CfR where he requests a reduction of the Personal Use rate to 20% in the case of vehicles heavily used for point-to-point service or delivery." This is the 20 % already recorded above. The Rule's 0 % governs.
The current service page (servizz.gov.mt, "Fringe Benefits - Application for a Reduced Rate for Point to Point Service or Delivery", last updated 28 April 2026): - repeats the guide's 0 % and "heavily used" wording; - Eligibility: "Employers."; - How to apply: "Fill in the online form and submit."; - delivery of service: "1 day".
The form itself is the eService workflow.gov.mt/eservice/S10737, which opens only after eID, eIDAS or CORP login.

How long to keep them

Six years for the employer's mileage log, and it is hard law rather than the Commissioner's guidelines — S.L. 123.55 rule 48(3): "All records referred to in this rule and all supporting documents… shall be kept for a period of not less than 6 years." Rule 48(2)(a) brings in the rule 18(5)(c) log. A self-employed person keeps their own records nine years, and the clock is per transaction, not per year — ITMA art. 19(5), "after the completion of the transactions, acts or operations to which they relate". Malta therefore requires records for four years longer than it can assess on them (assessment is time-barred after five, art. 31(6)), and a VAT-registered sole trader runs both periods, the VAT one restarting on a correction (VAT Act art. 48(4)). The sanction is not a fine but inadmissibility: under art. 31(5)'s proviso, a person who fails without reasonable excuse to produce records within thirty days of a written notice "shall not be allowed to produce such records… before the Administrative Review Tribunal or in any Court of law." A log produced late is not late — it is unusable.

A director is an "officer", not an "employee", in the Rule. The guide reads the 35 c across to them anyway (added 2026-10-04).

The Rule's definitions (S.L. 123.55 r. 2(1)): - "'employee' means an individual who performs services under a contract of employment whether written or not with another person" - "'officer' means the holder of an office and includes also an individual who - (a) is a director of a company; or (b) holds directly or indirectly more than 5% of the ordinary share capital or of the voting rights in a company; or (c) is a partner in a partnership"

What it costs to get wrong

Absolute rather than proportional: fail any one of the conditions — the three in r. 18(5), and the guidelines' fourth, that the log is kept and readily available — and the entire reimbursement is a fringe benefit, valued like a car cash allowance (r. 18(1)–(2)) — not just the excess over the ceiling.

Where this comes from

The requirements above are quoted from the Malta Tax and Customs Administration. 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.