Mileage log requirements in Slovenia

What your records have to contain to survive a check by the Finančna uprava (FURS), 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

€0.43 per km

In force from 1 July 2022.

The rule that governs it

Uredba o davčni obravnavi povračil stroškov in drugih dohodkov iz delovnega razmerja. The operative document is the potni nalog — a travel order issued by the employer before the journey — not a logbook kept by the driver.

What every trip has to record

Uredba 5. člen (4), verbatim: "Povračilo stroškov prevoza na službenem potovanju se ne všteva v davčno osnovo, če je dokumentirano s potnim nalogom in z računi. Iz potnega naloga mora biti razvidna odobritev delodajalca za posamezno vrsto prevoza." So the tax rule asks for a potni nalog showing the employer's approval of the kind of transport, and receipts. That the order names the employee's own car and the kilometres driven is how the 0,43 €/km is worked out on it in practice — the Uredba does not list it.

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

How long to keep them

Ten years, and the retention rule itself names no number — ZDavP-2 32. člen keeps the 31. člen documentation "do poteka absolutnega zastaralnega roka pravice do izterjave davka", and that absolute period is fixed two articles away at 126. člen sedmi odstavek: ten years from the day the limitation first began to run (the relative period being five years from when the tax fell due, 125. člen). The clock is the tax falling due rather than any year-end, and it is extended by any interruption. The kilometrina Uredba sets no period of its own, and ZGD-1 54. člen makes the books permanent while expressly leaving the vouchers to a period set elsewhere. The same rule binds an employer and an s.p., since 32. člen points at 31. člen and that covers both. Failure is a fine naming 32. člen directly — 397. člen, €800–10 000 for a sole trader and €1 200–15 000 for a company (more for a medium or large one) — independently of losing the deduction.

člen (1) reads "Z globo od 800 do 10.000 eurov se kaznuje za prekršek samostojni podjetnik posameznik …, z globo od 1.200 do 15.000 eurov se kaznuje za prekršek pravna oseba", and point 9 is the records breach ("ne vodi ali ne hrani poslovnih knjig in evidenc … (31. in 32. člen …)"). It also carried two maintainer asides onto the public page (the Austria comparison and the hran / prehrana search note), removed. The Required line credited the potni nalog's contents to FURS; 5. člen (4) names only the approval of the kind of transport and the receipts.

What it costs to get wrong

The reimbursement enters the tax base.

Where this comes from

The requirements above are quoted from the Finančna uprava (FURS). 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.