What your records have to contain to survive a check by Finančna uprava (FURS), and the rate DriveHub applies.
€0.43 per km
In force 2022-07-01 onwards.
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.
The potni nalog must show the employer's approval of the specific mode of transport, that the employee's own vehicle is being used, and the number of kilometres driven; the reimbursement must be documented by the order and by receipts.
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). A reader interpolating from Austria's seven or Croatia's headline six gets this wrong twice — the period is ten, and the clock is the tax falling due rather than any year-end, extended by any zadržanje. The kilometrina Uredba sets nothing (every hran in it is prehrana), and ZGD-1 54. člen makes the books permanent while expressly leaving the vouchers to a period set elsewhere. Same rule for 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, €1 200–15 000 for a sole trader — independently of losing the deduction.
The reimbursement enters the tax base.
The requirements above are quoted from Slovenia'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.