Revenue-CompliantMileage Log Template
Every mileage reimbursement in Ireland must be backed by a per-journey log with six specific data points mandated by Revenue. Without them, every euro paid becomes taxable — and Revenue's grossing-up approach means a €1,000 non-compliant payment can cost €2,309 in tax, PRSI, and penalties.
Mandatory fields per journey
TDM 05-01-06, Section 1.3
Average audit settlement
National Contractors Project
Minimum record retention
Section 886 TCA 1997
Penalty for missing records
Per year of assessment
The Six Mandatory Fields Revenue Requires
Tax and Duty Manual Part 05-01-06 (updated March 2025) lists exactly six data points that must appear in every mileage record. These are not optional or "best practice" — they are the minimum Revenue expects to find during an audit. The identical list appears on Revenue's dedicated "Records to be kept" webpage.
Full legal name — not initials, employee numbers, or nicknames. Revenue needs to match the record to a PPSN.
The exact date, not a date range or "week of 10 Feb". Revenue rejects aggregated weekly or monthly entries.
"Business" or "meeting" alone is insufficient. Name the client, project, or task. Revenue auditors test whether the stated purpose justifies the journey.
The actual distance for this specific journey. Revenue cross-references claimed distances against Google Maps / route planners. Round-trip must be stated if applicable.
Three location data points — not just "Galway". Revenue uses these to verify the "lesser of" rule: claimable distance is the shorter of home-to-destination or NPW-to-destination.
Which rate was applied and why. For flat-rate claims, state the engine capacity band. For vouched claims, state "actual cost — receipt attached".
These same six data points apply to every T&S claim — mileage, subsistence, or both. For the full compliance audit across all categories, use our Compliance Checklist.
Having the six fields is necessary but not sufficient
Section 2.5.2 of TDM 05-01-06 adds a structural requirement: Civil Service mileage rates may be applied tax-free only where "a satisfactory recording and internal control system is in operation." This means your log template must exist within a documented approval workflow, verification process, and written expense policy. A perfect spreadsheet without an approval chain is still non-compliant.
Mileage Log Entry Validator
Test whether a sample entry from your current log would survive a Revenue audit. Fill in the fields below — any gaps represent a compliance failure that could make the entire payment taxable.
Every Trip Logged, Every Band Tracked
All six Revenue fields captured at entry. Cumulative kilometres tracked automatically so the correct rate band applies to every trip — no manual spreadsheets
Mileage Log — 2026
Aoife O'Brien · Toyota Corolla 1.6L · Category B (1,201–1,500cc)
YTD Kilometres
2,402 km
5 trips this month
Current Band
Band 2
1,501–5,500 km
YTD Claimed
€643.36
Cat B rates applied
Next Band At
5,500 km
Recent Entries
All 6 mandatory fields capturedBest-Practice Fields That Strengthen Audit Resilience
Beyond Revenue's six mandatory data points, Irish accountancy firms consistently recommend these additional fields. They are not strictly required but significantly reduce your risk during a compliance intervention.
| Field | Why it matters in an Irish audit |
|---|---|
Odometer start & end readings | Provides irrefutable evidence of actual kilometres driven. Parfrey Murphy report that Revenue inspectors increasingly request odometer evidence during audits. |
Vehicle registration number | Ties the claim to a specific vehicle. Critical if the employee has access to multiple cars, a spouse's vehicle, or a rental. |
Engine capacity / fuel type | Determines the correct rate band. EVs must use the 1201–1500cc band regardless of motor output — a common source of errors. |
Rate per km applied (cent) | Makes the calculation auditable. Revenue should be able to verify: km × rate = amount claimed, without needing to look up the rate themselves. |
Amount claimed (€) | The financial record. Must match km × rate exactly. Rounding discrepancies — even a few cent — flag claims for manual review. |
Cumulative annual km total | Essential for band tracking. Rates decrease at 1,500 km, 5,500 km, and 25,000 km thresholds. Without a running total, you cannot prove you applied the correct band. |
Normal place of work | Establishes the baseline for the "lesser of" rule. If this isn't recorded, Revenue may challenge every home-start journey. |
Manager approval & date | Revenue reviews the entire expense process — including approval workflows. An unapproved claim is a control failure, even if the journey was genuine. |
Odometer readings are not explicitly required for employee mileage reimbursement. Revenue's mandatory field is "kilometres travelled," implying calculated journey distances rather than odometer snapshots. However, Revenue has referenced odometer readings in the context of company car BIK records, and Irish tax advisors widely recommend them as the strongest audit evidence available. If Revenue disputes your claimed distance, an odometer reading is far harder to challenge than a Google Maps estimate.
Non-Compliance Cost Calculator
Revenue's grossing-up approach under Section 986A TCA 1997 treats non-compliant mileage as net remuneration from which tax should have been deducted. Enter an annual mileage payment amount to see the real employer cost if proper records aren't maintained.
Based on marginal rate (40% IT + 4% PRSI + 8% USC = 52% combined) plus estimated interest at 8% and minimum careless penalty at 10%.
Enter an amount to see the grossing-up impact
Employee vs. Self-Employed: Different Rules, Different Logs
The mileage log requirements diverge sharply depending on your employment status. Self-employed individuals cannot use Civil Service mileage rates at all — this is the most common mistake sole traders make and one of the most costly.
Reimbursement method: Civil Service flat rates (no receipts) or vouched actual costs
Employees may be reimbursed at the approved Civil Service mileage rates without providing fuel receipts. The employer must choose flat-rate or vouched for each expense type and apply it consistently.
What the employee's mileage log must contain:
The 6 mandatory fields per journey (name, date, purpose, km, route, basis)
ERR reporting by employer on or before payment date (from January 2024)
Receipts only if using vouched method (not required for flat-rate)
Records retained by employer for 6 years
Interaction warning: If an employee claims actual car expenses as a personal deduction on their tax return, any flat-rate mileage reimbursement from the employer becomes taxable pay. You cannot claim both.
Commuting vs. Business Travel: The Critical Line
The single most important concept for a compliant mileage log. Revenue's position is rooted in case law (Newsom v Robertson, Jackman v Powell) and is uncompromising. To determine your Normal Place of Work, use the interactive decision helper in our Compliance Checklist.
Never claimable (commuting)
Home → normal place of work (even on hybrid/WFH days)
Normal place of work → home
Travel between separate employments with different employers
Home → co-working space chosen by employee (not required by employer)
Any journey to a location that is the employee's normal place of work
Claimable (business travel)
NPW → temporary work location (client site, conference, etc.)
Between work locations during the working day
Home → temporary location (lesser of home or NPW distance)
Emergency recall to NPW outside working hours
Site-based employees with no fixed base (32km+ from employer's premises)
The "Lesser Of" Rule — why your log needs the NPW
When a qualifying business journey starts from home, the allowable distance is the lesser of (a) home to the temporary location, or (b) the normal place of work to the temporary location. This is why recording the NPW in your mileage log is essential — without it, Revenue cannot verify which calculation was applied, and they will default to the shorter distance.
Worked example:
Home → Client
42 km
Office → Client
18 km
Claimable
18 km
(the lesser of the two)
Home-Start Journeys, Handled Correctly
When a business trip starts from home, Revenue requires the lesser of home-to-client or office-to-client distance. Expense.ie calculates both and applies the shorter — no manual checks
Trip Details
This trip starts from home, not the normal place of work. The "lesser of" rule applies — the claimable distance is the shorter of home → destination or NPW → destination.
Distance Comparison
Claim Calculation
Digital vs. Paper Logs: Both Valid, Different Risks
Revenue does not express a preference — but electronic records must satisfy Section 887 TCA 1997 as detailed in TDM 38-03-17.
Digital / App-Based Logs
Automatic distance calculation via GPS reduces over-estimation risk
Cumulative band tracking happens automatically
Built-in approval workflows satisfy the "internal control" requirement
Survives staff changes, laptop replacements, and 6-year retention periods
Must meet Section 887 data integrity requirements — provide format and software details on request
Failure to explain your digital format carries a €3,000 penalty
Paper / Excel Logs
No software dependency — works for any business size
Revenue explicitly accepts paper records
DriverFocus reports 80% of businesses still use Excel — and find them "time-consuming and unreliable, due to rounding-up or invalid claims"
No automatic band tracking — manual errors at threshold boundaries are common
Vulnerable to loss, corruption, and format obsolescence over 6-year retention period
No built-in approval trail — requires a separate sign-off process
Revenue's Receipts Tracker on ROS allows taxpayers to store digital copies of receipts. Businesses can go fully paperless provided scanned images are of sufficient quality for readability and a clear audit trail is maintained. Using a third-party service provider does not remove the obligation on the taxpayer to meet these requirements.
Ten Mistakes That Trigger Mileage Disallowances
Irish tax practitioners consistently identify the same recurring errors. Each represents a specific compliance failure that a well-designed log template and process should prevent.
Electric Vehicle Mileage Logs
There are no additional or separate log-keeping requirements for EVs — the same six mandatory fields apply. However, the rate band assignment matters.
EV Rate Band
1,201–1,500cc
Assigned regardless of motor output
Effective Since
1 Sep 2022
Circular 16/2022
Hybrid Vehicles
ICE cc
Categorised by combustion engine size
In practice, this means a compliant mileage log should record the vehicle's fuel type (petrol, diesel, electric, or hybrid) so the correct rate band can be applied. Employees using an EV should ensure their employer has their vehicle registered in the correct category. For company car BIK purposes, zero-emission vehicles fall into Category A1 from 1 January 2026, and business mileage logs for company cars must substantiate the BIK band claimed.
Complete Mileage Log Compliance Checklist
Every field your log should contain, with its compliance status. Items marked "Required" are mandated by TDM 05-01-06; "Best practice" items are recommended by Irish tax practitioners.
| Field | Status |
|---|---|
Employee / claimant name and address | Required |
Date of each journey | Required |
Business reason / purpose of each journey | Required |
Kilometres travelled per journey | Required |
Starting point of journey | Required |
Destination of journey | Required |
Finishing point of journey | Required |
Basis for reimbursement (e.g., Civil Service rate, vouched) | Required |
Odometer start and end readings | Best practice |
Vehicle registration number | Best practice |
Engine capacity category or fuel type (petrol / diesel / EV / hybrid) | Best practice |
Rate per km applied | Best practice |
Amount claimed (€) | Best practice |
Cumulative annual business km total (for band tracking) | Best practice |
Normal place of work (for "lesser of" calculations) | Best practice |
Manager / approver sign-off and date | Best practice |
Current Rates
Full mileage and subsistence rate tables for all vehicle types.
View ratesPolicy Template
Build a Revenue-compliant travel expense policy for your business.
Build policyCompliance Checklist
Interactive checklist covering NPW, penalties, worker types, and tapering.
Start checkingERR Compliance
Enhanced Reporting Requirements — timing, filing, and penalties.
Read guideStop Tracking Mileage in Spreadsheets
Expense.ie captures every mandatory field automatically, tracks cumulative band thresholds, applies the correct rate, and generates a Revenue-ready audit trail — built specifically for Irish compliance.
All 6 Mandatory Fields
Every journey record includes date, purpose, route, km, and basis — enforced at submission
Automatic Band Tracking
Cumulative annual km tracked automatically — correct rate band applied at every threshold
6-Year Audit Trail
Complete digital records that satisfy Section 887 TCA 1997 — no paper, no lost files
Disclaimer: This guide is provided for informational purposes only and does not constitute tax, legal, or financial advice. While we have verified all fields, rules, and penalty figures against official Revenue.ie source documents and Department of Public Expenditure circulars current as of February 2026, regulations change. Employers and sole traders should consult a qualified tax adviser or chartered accountant when designing their mileage recording processes. Revenue's Tax and Duty Manual Part 05-01-06 (updated March 2025) is the definitive reference for employee travel expenses; TDM Part 04-10-01 (updated August 2025) governs self-employed travel. Expense.ie is a software platform, not an accounting or tax advisory firm.