SARS Digital Logbook Requirements: Complete Checklist
SARS accepts a digital logbook if it meets a few conditions. Here is the complete checklist of what each trip must record, how long to keep it, and what triggers a closer look.
SARS accepts digital logbooks, on conditions
SARS does not require paper. A digital logbook is fine, provided it captures the right detail for every business trip and can be produced if asked. The test is not the tool you use, it is whether the record is complete and was kept through the year rather than rebuilt from memory. For the underlying claim mechanics, see SARS travel and vehicle claims on the ITR12.
What every trip entry needs
| Field | Why it matters |
|---|---|
| Date | Anchors the trip to the tax year |
| Opening odometer | Sets the start point |
| Closing odometer | Sets the distance |
| Distance | The claimable kilometres |
| Destination | Shows where, and supports the reason |
| Business reason | The difference between a claim and a guess |
You also record your odometer at the start and end of the tax year, which anchors your total kilometres for the year.
How long to keep it
Keep your logbook and supporting records for five years from the date you submit the relevant return. Digital copies count, as long as they stay legible and retrievable.
Acceptable formats
A logbook can live in a dedicated app, a spreadsheet, or accounting software. The practical difference is reliability: a spreadsheet relies on you remembering to fill it in, while an app can capture trips and odometer readings as you drive. Either way, make sure you can export a clean PDF or Excel record.
What can trigger a closer look
SARS may scrutinise a logbook where the business-use percentage looks unusually high, the mileage is inconsistent with the income earned, or the records are incomplete or disorganised. The defence against all three is the same: complete, contemporaneous records. See what happens if SARS audits your expense claims.
Make the logbook build itself
Expenstry logs trips and odometer readings as you go and generates a SARS-ready logbook with every required field, so the record is there when you file instead of reconstructed in a panic. See Expenstry pricing, from R59 a month, or start a 7-day free trial.
General guidance, not personal tax advice. Confirm current logbook requirements for your situation at sars.gov.za or with your accountant.
Frequently asked questions
Does SARS accept a digital or app-based logbook?
Yes. SARS accepts digital logbooks as long as each trip records the required detail and the records are complete, legible and retrievable.
What must each trip record contain?
The date, opening and closing odometer readings, the distance, the destination, and the business reason for the trip.
How long must I keep my logbook?
Generally five years from the date you submit the relevant tax return.
Can I reconstruct my logbook at year end?
It is risky. A logbook built from memory is weak if queried. SARS expects a record kept through the year, which is why capturing trips as you drive matters.