How to substantiate business mileage · Germany

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · Germany

How do you prove business mileage?

Keep a trip log with the date, start and end points, business purpose, distance and vehicle. Retain supporting appointments, quotations, job sheets or invoices. Total business mileage should remain consistent with the vehicle’s mileage.

Should each journey’s start and end be recorded?

Yes: recording both makes the distance easy to check. Enter an address or identifiable place at each end. For a multi-stop route, also retain the stops that explain the journey and exclude personal detours.

Should every journey have a business purpose?

Yes. Use a specific purpose, such as a quotation meeting with a client or a delivery to a job site. Writing only business does not explain the trip. The purpose should show its connection to your work without unnecessary confidential information.

How can a business journey be substantiated?

Link the journey to an identifiable assignment: client meeting, quotation, job sheet, training or delivery. Record the date, places and transport used. Add mileage for a personal vehicle, or retain the ticket and invoice for rail or air travel.

Can a calendar or client appointment support a journey?

Yes, as supporting evidence of the date and business purpose. A calendar entry alone does not prove the route or distance. Link the appointment to a log showing the start and end points, mileage and vehicle.

Should the company retain every trip itinerary?

Keep enough information to reconstruct the journey: start, destination, relevant stops and distance. A map or GPS trace can supplement the file, but continuous GPS tracking is not necessary to keep expense records. A manually entered trip should be as accurate and consistent as a detected one.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.