DriveHubMileage log requirements in Poland
What your records have to contain to survive a check by the Krajowa Administracja Skarbowa, and the rate DriveHub applies.
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Updated
The rate
Employer reimbursement ceiling, own car — engine up to 900 cm³
0.89 zł per km
In force from 17 January 2023.
Employer reimbursement ceiling, own car — engine over 900 cm³
1.15 zł per km
In force from 17 January 2023.
Employer reimbursement ceiling, own car — fully electric
0.89 zł per km
In force from 17 January 2023.
These are the most an employer may reimburse an employee per kilometre for the employee's own car. A sole trader gets no figure per kilometre for any car.
The rule that governs it
Two different registers, and they are not interchangeable. The one that matters for a car used only for the business is the VAT one: art. 86a ust. 7 ustawy o VAT, the ewidencja przebiegu pojazdu required for a 100 % input-VAT deduction, kept (not filed) beside a one-time VAT-26 notice (art. 86a ust. 12). The 100 % is for a car "wykorzystywane wyłącznie do działalności gospodarczej podatnika" (art. 86a ust. 3 pkt 1 lit. a), and the register is how that is shown: it must confirm a use that "wyklucza ich użycie do celów niezwiązanych z działalnością gospodarczą" (ust. 4 pkt 1). A car also driven privately gets 50 % (ust. 1), and no register changes that — the register is kept only "od dnia rozpoczęcia wykorzystywania pojazdu samochodowego wyłącznie do działalności gospodarczej podatnika" (ust. 6), and a car on 50 % needs none (ust. 5 pkt 2 lit. a).
What every trip has to record
- The registration number
- the date the register was opened and closed
- the odometer reading at opening, at the end of each settlement period, and at closing
- the total kilometres
- and per use of the vehicle an entry by the driver giving the date, the purpose, a description of the route (from–where to–where), the number of kilometres, and the driver's identity — countersigned by the taxpayer at the end of each period where the driver is not the taxpayer
Prefer to keep it by hand? A blank log with these fields: CSV · PDF.
How long to keep them
Not a fixed term but a limitation period: Ordynacja podatkowa art. 86 § 1 keeps the books and their documents "do czasu upływu okresu przedawnienia zobowiązania podatkowego", and art. 70 § 1 puts that at five years from the end of the calendar year in which the payment deadline fell. It runs longer than it sounds. The clock starts at the end of the year the deadline fell in, not the tax year — so a 2026 ewidencja przebiegu pojazdu runs to 31 December 2032, six years after the driving. Ustawa o VAT art. 112 restates it for the VAT registers; a filer on full books also has ustawa o rachunkowości art. 74 ust. 2 pkt 8, five years counted "od początku roku następującego po roku obrotowym" — a third clock, and in practice the longer of the two governs. The same limitation period governs the second register below, the one an employer's per-kilometre payment rests on. Failure is estimation of the base (art. 23 § 1), on top of the 100 %→50 % input-VAT drop for a car used only for the business.
What it costs to get wrong
For a car used only for the business, input VAT drops from 100 % to 50 %.
Where this comes from
The requirements above are quoted from the Krajowa Administracja Skarbowa. 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
- Poland's "five years" for an ewidencja przebiegu pojazdu runs about six
- VAT on a car in Poland — when you deduct 50%, when you deduct 100%, and what the VAT-26 has to do with it
- Poland has two vehicle registers, they are not interchangeable, and one of them halves your VAT
- 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