What your records have to contain to survive a check by Krajowa Administracja Skarbowa, and the rate DriveHub applies.
zł0.89 per km
In force 2023-01-17 onwards.
zł1.15 per km
In force 2023-01-17 onwards.
zł0.89 per km
In force 2023-01-17 onwards.
Two different registers, and they are not interchangeable. The one that matters for a car used partly privately is the VAT one: art. 86a ust. 7 ustawy o VAT, the ewidencja przebiegu pojazdu required for a 100 % input-VAT deduction, filed alongside a VAT-26 notification.
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. 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. No employee/self-employed split: art. 86a ust. 7's register is a księga podatkowa either way. Failure is estimation of the base (art. 23 § 1), on top of the entry's 100 %→50 % input-VAT drop. Do not cite KKS art. 60 § 2 as the sanction — it is about the place of storage, not the period.
Input VAT drops from 100 % to 50 %.
The requirements above are quoted from Poland'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.