Travel eLogbook 2022

If you receive a travel allowance from an employer or principal, you can claim a deduction on assessment of your annual income tax return for the use of a private motor vehicle for business purposes.

SARS has detailed the steps to be followed below:

Firstly, record your motor vehicle’s odometer reading on 1 March, i.e. on the first day of a tax year.

Secondly, make sure that you keep a logbook throughout the year.  Note that it is not necessary to record details of private travel.

Thirdly, record your motor vehicle’s closing odometer reading on the last day of February (28/29) of the next year, i.e. on the last day of the applicable tax year.

Fourthly, calculate your total kilometres for the full year (closing kilometres less opening kilometres).

Fifthly, calculate your total business kilometres for the year (sum of all business kilometres).

In respect of every business trip, taxpayers should record the following:

• The date of travel
• The kilometres travelled
• Business travel details (where you started your trip, where you went and the reason for the trip)

Taxpayer’s may make use of the SARS eLogbook available here.

 18/03/2022