Mileage log requirements in the Netherlands

What your records have to contain to survive a check by the Belastingdienst, 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 26 Sep 2026

Country

The rate

€0.25 per km

In force from 1 January 2026.

The rule that governs it

Uitvoeringsregeling loonbelasting 2011, artikel 3.13 — the rittenregistratie. Its purpose is narrow and worth stating: it exists to prove that a company car was driven no more than 500 private kilometres in a calendar year (Wet LB art. 13bis lid 3) and so escape the bijtelling. For an own car reimbursed at the untaxed per-kilometre figure there is no prescribed form, only an administration that stands up.

What every trip has to record

Make, type and registration of the car
the period the car was available
and per trip: the date
the odometer reading at the beginning and end
the beginning and ending address
the route driven where it differs from the most usual one
the character of the trip (business or private)

The list covers private trips as well as business ones: sub c asks for its items "per rit" with no split between the two, and its fifth item — het karakter van de rit — would have nothing to record if private trips were left out. Dutch courts fault a registration whose private trips lack their addresses (ECLI:NL:RBBRE:2011:BP5321, ECLI:NL:GHLEE:2012:BV8939). For the 500 km test itself, commuting (woon-werkverkeer) is deemed not private (Wet LB art. 13bis lid 3).

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

How long to keep them

Seven years — AWR art. 52 lid 4 — and the clock is not a year-end at all, which is the single most likely thing to get wrong here. The Belastingdienst's own rule is that the term begins when the record stops being current: "Zolang gegevens actueel blijven, horen zij bij de administratie. Vervalt de actualiteitswaarde? Dan begint de bewaartermijn." So a rittenregistratie for a car available over three years does not start its seven until the availability ends. An employee is not an administratieplichtige — art. 52 lid 2 lists bodies, entrepreneurs and withholding agents, not employees — so a log kept privately to hold a Verklaring geen privégebruik auto carries no statutory period of its own; the employer's payroll copy does. Conversion to another carrier is expressly permitted (lid 5) provided the data stay complete and legible, and lid 6 requires the administration to be auditable within a reasonable time. Failure is harsher than an estimate: with an irrevocable informatiebeschikking the burden reverses and the assessment stands "tenzij is gebleken dat en in hoeverre die belastingaanslag … onjuist is" (art. 25 lid 3, art. 27e).

What it costs to get wrong

The bijtelling is imposed for the whole year, plus a naheffingsaanslag. Dutch case law on rejected rittenregistraties is extensive and unforgiving.

Where this comes from

The requirements above are quoted from the Belastingdienst. 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.