Company car – half non-cash benefit – documentation required

If an employee wishes to claim only half of the non-cash benefit related to private use of a vehicle that is primarily used for business purposes, they are required to provide suitable documentation of the private trips undertaken.

A suitable form of documentation is generally a closed log that records private trips on a continuous and timely basis.

Such documentation is a logbook, which must include the following information:

Date
Time
Location & postal code
Odometer reading at start of trip
Odometer reading at end of trip
Kilometers for business trips
Kilometers for private trips
Purpose of the trip
List of clients including address details

If a properly maintained logbook in accordance with legal requirements documents that the total private mileage is less than 6,000 kilometers per year, the Austrian tax office must accept the application of the reduced (half) non-cash benefit.

BFG 29.9.2022, Rv/5100762/2020