Important
This guide explains public information and practical record-keeping workflows. It is not personal tax, accounting or legal advice, and eScripts is not SARS or CIPC.
When does a SARS travel logbook matter?
SARS says that if you receive a travel allowance from an employer or principal and want to claim a deduction for using a private motor vehicle for business purposes, you need to keep a logbook throughout the year. SARS also states that without a logbook you will not be able to claim the cost of business travel against that travel allowance.
A logbook is evidence. It should show enough detail for someone reviewing the return to understand which journeys were business-related and how the total business kilometres were calculated.
What must you record for every business trip?
SARS lists three core categories for each business trip: the date, the kilometres travelled, and the business-travel details. The travel details should show where the trip started, where it ended and the reason for the journey.
In practice, a clear business purpose is more useful than a vague label. For example, 'client annual review – Polokwane' explains more than simply writing 'meeting'. Your record should reflect what actually happened.
- Date of travel
- Kilometres travelled for the trip
- Where the trip started
- Where the trip ended
- Reason or business purpose for the trip
- A separate logbook for each vehicle if more than one vehicle was used for business travel during the year
Opening and closing odometer readings frame the tax year
SARS instructs taxpayers to record the vehicle odometer reading on 1 March, the first day of the South African tax year, and again on the last day of February at the end of that tax year.
The difference between the opening and closing readings gives the total kilometres travelled for the year. You then add the business-trip kilometres in the logbook to calculate the total business kilometres. These numbers should make sense together.
- Opening odometer reading on 1 March
- Closing odometer reading on 28 or 29 February
- Total annual kilometres = closing reading less opening reading
- Total business kilometres = sum of recorded business trips
Home-to-work travel is generally private travel
SARS' travel-logbook guidance says that travel between your home and your place of work cannot be claimed for business purposes because it is regarded as private travel.
That distinction is important for sales representatives, advisers and other travelling professionals. A journey from the normal workplace to a client site may have a different character from the ordinary commute from home to the normal workplace. If your working pattern is unusual, get advice on your facts rather than assuming every work-related drive qualifies.
If you use actual vehicle costs, keep the expense evidence too
SARS allows more than one method for calculating a travel claim. Where a taxpayer uses actual vehicle costs, SARS says accurate expense records are required in addition to the logbook.
Its travel guidance lists examples including fuel, oil, repairs and maintenance, vehicle licence, insurance, wear-and-tear, finance charges or lease costs. The logbook proves the business-travel proportion; the expense records support the costs being apportioned.
- Fuel and oil
- Repairs and maintenance
- Vehicle licence
- Insurance
- Wear-and-tear where applicable
- Finance charges or lease costs where applicable
How long should you keep the logbook?
SARS says the travel logbook should be retained for at least five years from the date the relevant return is submitted because SARS may ask for it to support the claim.
Record-retention periods can be extended when a return, audit, verification, objection, appeal or investigation remains unresolved. Keep the underlying evidence until the matter is fully finalised rather than destroying it merely because five calendar years have passed.
A practical way to keep the logbook clean throughout the year
The easiest logbook is the one you do not have to rebuild. Record or import trips frequently, review the business purpose, and reconcile the vehicle's odometer position during the year so errors are found early.
eScripts supports manual trip capture, location assistance and supported tracker-history imports. Imported or suggested classifications remain subject to your review so the final record reflects your actual travel.
- Capture trips weekly or as they happen
- Use a specific, truthful business purpose
- Review tracker imports before saving
- Check odometer continuity during the year
- Keep fuel and other vehicle evidence if your claim method requires actual costs
Put this into practice
Keep the logbook while the travel is still easy to remember.
Record trips manually, use location assistance or import supported tracker histories, then review every business or personal classification before saving.
Frequently asked questions
Can SARS accept an electronic travel logbook?
Yes. SARS guidance recognises electronic logbooks. What matters is that the record contains the required information and can support the business-travel claim.
Do I have to record every private trip?
SARS says it is not necessary to record the details of private travel, but the logbook must record business travel and the opening and closing odometer readings used to calculate total annual kilometres.
What if I used two cars for business during the same tax year?
SARS says a separate logbook should be kept for each motor vehicle used for business travel during the year of assessment.
Can I claim the drive from home to my normal workplace?
SARS says travel between home and your place of work is regarded as private travel for this purpose and cannot be claimed as business travel.
How long must I keep a travel logbook?
SARS says at least five years from the date the relevant return is submitted. Keep records longer if a related verification, audit, objection, appeal or investigation remains unresolved.
Official sources used for this guide
Rules can change. Follow the official source for the latest version and use professional advice where your facts are complex.