12. Logbook Requirements
The SARS Interpretation Note # 14, as well as the example of a Logbook for 2023/24 on the SARS website, indicate that a travel logbook must include the following information for each day’s business trip:
1. Date
2. Opening kilometers
3. Closing kilometers
4. Total business kilometers
5. Business travel kilometers From
6. Business travel kilometers To
7. Business travel details (where, reasons for visit, etc.).
This is an overload of information that on the face of some of the descriptions, doesn’t make much sense.
Fortunately, common sense intervened. The opening page of the logbook example contradicts the layout of the logbook form by stating that the following minimum information for business travel is sufficient for a daily logbook:
1. Date of travel
2. (Business) Kilometres travelled
3. Travel details (where, reason for the trip, etc.).
This is far more practical, and it makes sense to use this for a logbook. However, this is where the good news ends.

Reason for the Business Trip:
According to SARS Interpretation Note # 14, the ‘reason for the trip’ (point 3 above) is a crucial element of the logbook. SARS states that it “… will not be in a position to fulfil its obligation under the law to test the validity of a travel claim where the “reason for trip” is recorded in a logbook as simply “meeting”, “client”, “business” or similar vague particulars”.
The information provided under “reason for trip” must be enough to allow SARS to verify that the travel was for business purposes and qualifies for a deduction. At the very least, this should include the following information:
1. Specific details of why the travel was undertaken, for example “presentation to board”, “meeting with supplier” or “delivery to client”.
2. Details of the person with or for whom the engagement was undertaken, for example, “head office of ABC Ltd”, “Mr A at LMN Supplies (Pty) Ltd” or “delivery to client Mr Z”.
3. If contact details are available these should also be provided.
SARS request that as much detail should be provided as possible to allow SARS to verify travel claims without requesting additional information to prevent travel claims from being rejected because of insufficient information.

Spreadsheet Solution
As a suggestion for the employer, consider creating the logbook in an Excel spreadsheet. The daily logbook details can be captured per employee (or perhaps downloaded from one of the Logbook ‘apps’ that are available). This provides management with useful travel statistics during the year, and at the end of the year, the spreadsheet is the employee’s final logbook for SARS.
The employee must somewhere else record the opening and closing kilometers for the tax year, giving the total (business plus private) kilometers travelled in the year. The total private kilometers travelled is the difference between the total kilometers and the total business kilometers recorded in the logbook.
The total kilometers (business plus private) travelled for the year can be used for the Cost Scale table ‘fixed cost’ rate per kilometer calculation as described earlier.
Note that the logbook must be kept for 5 years in case SARS asks for it.