Mileage logs and trip sheets in Hungary 2026: mandatory data, rules, template
In Hungary, a mileage log (útnyilvántartás) must record, for each vehicle, its type, registration number and fuel consumption standard, the odometer reading on the first and last day of the year, and for every trip the date, the purpose (from–to), the business partner visited and the distance driven on public roads (Personal Income Tax Act – Szja tv. – Annex 5, II. 7). For a car, a so-called trip sheet (menetlevél) also qualifies if it contains these.
This article is for information only, not tax advice: it is based on the Hungarian Tax Authority's (NAV) 2026 information booklets and the legislation in force (as of 6 November 2026). Always agree the accounting method with your accountant.
Download the 2026 mileage log template (Excel) – mandatory columns marked, with a monthly summary.
When do you need a mileage log?
Under the Act, an individual must keep a mileage log to claim the costs of a vehicle used for income-generating activity. NAV treats the log as the “primary document” for vehicle cost claims. The common situations:
- Your own car used for company business: according to NAV, there are two ways to be reimbursed – based on a mileage log or on a travel order (kiküldetési rendelvény). With a mileage log the reimbursement is taxable income against which business-trip costs can be deducted, and company car tax (cégautóadó) is also due. With a travel order, up to the amount that can be claimed without proof, there's no income and no company car tax.
- Sole trader (egyéni vállalkozó): costs are based on a detailed mileage log containing only business trips. The exception is the flat rate of 500 km a month: it can be chosen for the whole tax year without a log, and then no company car tax is due.
- Sole trader on flat-rate taxation or KATA: according to NAV, company car tax doesn't apply to their car, as there's no itemised cost claim.
- A company's (Kft., Bt.) own car: the NAV booklets reviewed don't state that a mileage log is mandatory for it; the company pays company car tax in every case. Whether and in what form your company needs one is a question for your accountant.
What must the mileage log contain?
| Data | Where it goes |
|---|---|
| Vehicle type, registration number | in the header, separately per vehicle |
| Fuel consumption standard | in the header |
| Odometer reading on the first and last day of the year | in the header; monthly too if the cost claim requires it |
| Date of the trip | every trip |
| Purpose of the trip (from–to) | every trip |
| Name of the business partner(s) visited | every trip |
| Distance driven on public roads | every trip |
In addition, the start and end odometer readings of business use must be recorded per vehicle (Szja tv. Annex 3, IV. 6; for sole traders Annex 11, III. 9). The Act explicitly allows the log to include the date and cost of fuel purchases. If you're bound by professional confidentiality (for example as a doctor), you need a separate log for the trips concerned.
Mileage log or trip sheet?
The two terms are often mixed up, and the Act allows it: under Szja tv., “keeping a trip sheet is also sufficient” for this purpose if it contains the mandatory data. For a car, what matters is what's on the sheet, not what it's called.
The transport-law own-account trip sheet is different: under Government Decree 261/2011 (XII. 7), § 33, it is mandatory for own-account goods vehicles over 7.5 tonnes, vehicles carrying dangerous goods (ADR) and own-account buses. It is a strictly accountable form, kept by the driver as events happen and authenticated with their signature; for goods vehicles it can be kept electronically in a closed system. For hire-and-reward transport, a consignment note replaces it, and buses need a bus trip sheet (§ 22).
Can you keep it electronically, in Excel or an app?
The law doesn't prescribe a format. What it does prescribe:
- it must be kept in chronological order, continuously, and verifiably after the fact (Szja tv. § 10 (1));
- entries may only be changed or deleted so that the original data remains identifiable afterwards (Szja tv. § 10 (3)) – a freely overwritable spreadsheet doesn't meet this on its own, so our template has a separate column for the reason of any change;
- electronic data must also be suitable for determining and checking the tax (Act CL of 2017 – Art. – § 77 (1)).
In one case the Curia (Supreme Court) held that a handwritten log on separate sheets isn't a fault in itself – the problem was the missing start- and end-of-year odometer readings and entries made at an unidentifiable time (BH 2013.12.360). NAV has no official certification or list of mileage-log apps.
How long must you keep it?
- Individuals and sole traders: until the right to assess the tax lapses (Szja tv. § 10 (8), Art. § 78 (3)). This is five years from the last day of the year in which the return was due (Art. § 202 (1)) – trips in 2026 belong to the return filed in 2027, so keep them until 31 December 2032.
- Companies: accounting documents supporting the books must be kept for at least 8 years (Accounting Act – Sztv. – § 169 (2)). Whether the mileage log is such a document at your company is your accountant's call – if in doubt, the longer period is the safe one.
2026 figures
- HUF 15/km is the general car standard cost (Szja tv. Annex 3, IV. 3 and 7).
- On a travel order, the amount claimable without proof is: km × consumption standard × NAV fuel price + HUF 15/km (Szja tv. Annex 3, II. 6).
- Commuting by own car: up to HUF 30/km tax-free (Szja tv. § 25 (2) b)).
- Fuel prices are published monthly by NAV; in November 2026: petrol (ESZ-95) HUF 639/l, diesel HUF 712/l, mixture HUF 695/l, LPG HUF 365/l, CNG HUF 890/kg (NAV, page dated 25 October 2026).
- From 1 January 2026, with several vehicles you can choose a different cost method per drive-type group (Szja tv. Annex 3, IV. 7).
Common mistakes
- Missing start- or end-of-year odometer reading. According to the Curia, no cost claim can be based on a formally deficient, unreliable mileage log (BH 2013.12.360).
- A log reconstructed afterwards. Without a reliable log no cost method can be applied, not even estimation (AVI 2011.1.1); deficiencies in documents can't be made up afterwards with witnesses (AVI 2007.2.12).
- Claiming a trip twice: a trip already reimbursed on a travel order can't count as a business trip in the log.
- Commuting as a business trip: travel to the workplace isn't an official or business trip (Szja tv. § 3, point 10).
- Switching method within a quarter: the fuel cost method chosen on the first day of the quarter can't be changed within that quarter.
If drivers recorded trips on their phones
Instead of paper and Excel, our own Digital trip log lets drivers record trips on their phones (even without signal), the office sees discrepancies in one place, and the accountant gets a monthly mileage log per car as PDF and Excel. It collects the mandatory data listed above; what your company needs for its accounts is best agreed with your accountant.
Frequently asked questions
What must a Hungarian mileage log contain in 2026?
Per vehicle: type, registration number, consumption standard and the odometer reading on the first and last day of the year; per trip: date, purpose (from–to), the business partner visited and the distance on public roads (Szja tv. Annex 5, II. 7).
What's the difference between a trip sheet and a mileage log?
For a car, a trip sheet counts as a mileage log if it contains the mandatory data. The transport-law own-account trip sheet is mandatory for goods vehicles over 7.5 tonnes, dangerous-goods transport and buses, and is a strictly accountable form.
Can I keep the mileage log in Excel?
The law doesn't prescribe a format, but it must be kept chronologically, continuously and verifiably, and changes must leave the original data identifiable (Szja tv. § 10 (1), (3)).
How long must I keep the mileage log?
For individuals and sole traders, until the tax assessment right lapses – trips in 2026 until 31 December 2032. For companies, the 8-year rule for accounting documents may apply; your accountant decides.
Do I need a mileage log for the 500 km flat rate?
No: a sole trader can claim a flat 500 km a month instead of keeping a log, for the whole tax year, and then no company car tax is due.
What is the per-km standard cost in 2026?
The general car standard cost is HUF 15/km. On a travel order, fuel at the consumption standard and NAV's monthly price is added to it.
Sources
- NAV information booklet 08: Accounting for vehicle operating costs (30 January 2026) and booklet 31: Company car tax and related personal income tax rules (22 January 2026) – in Hungarian, accessed 6 November 2026.
- NAV: fuel prices applicable in 2026 – page dated 25 October 2026, accessed 6 November 2026.
- Legislation (text in force, 6 November 2026): Act CXVII of 1995 (Szja tv.), Act CL of 2017 (Art.), Act C of 2000 (Sztv.), Government Decree 261/2011 (XII. 7), Government Decree 60/1992 (IV. 1).
- Court decisions: BH 2013.12.360 (Curia Kfv.V.35.168/2012), AVI 2011.1.1 (Supreme Court Kfv.I.35.179/2007), AVI 2007.2.12 (Supreme Court Kfv.I.35.046/2005).