Enter the licence plate number and the car fills in by itself. You record trips the way the VAT Act has required since 1 January 2026 for a 100% deduction. The calculator works out meal allowances in Slovakia and in 193 countries, plus the allowance for a private car. You can download the logbook as a PDF and as a file you can continue with on another device.
Cars in the logbook
Enter the registration number. We fill in the make, model and VIN from the vehicle register, and you just check them.
The form is collapsed. Expand it when you want to record a new trip.
Quick fill
No trip has been recorded in the logbook yet. Start with the vehicle in step 1 and the first trip in step 3.
Fuel, servicing and other items: what, price excl. VAT and date. For a 100% deduction the law requires them in the same record.
Counted from departure to return on a single calendar day.
The country where you spent the most time that day applies. Time abroad is counted from crossing the border.
A written agreement with the employer is required. Copy the fuel consumption from the registration certificate.
Breakfast included in the accommodation price also counts. If you could not use the meal through no fault of your own, no reduction applies.
The name, date and purpose of the trip will be shown on the PDF of the statement.
If a company buys or leases a passenger car from 1 January 2026 and wants to deduct the full VAT, it must prove that the car is used solely for business. It does so with a trip record kept electronically and separately for each car.
§ 85n(6) of Act No. 222/2004 Z. z. on VATVIN, registration number, name and type of vehicle.
On the day records begin, at the end of each tax period and on the day they end.
Every trip has a number and the driver's full name.
Date of the trip, start time and end time.
Financial Administration: Merely stating that it is a business trip is not sufficient.
Please write with whom or for whom.
The starting point and the end point of the trip.
Number of km per trip and the odometer reading before and after the trip.
Fuel, servicing and other: what, price excluding VAT and date.
Cars bought or leased from 1 January 2026 to 30 June 2028 that are used for business only. Use at 100% must be notified to the Financial Administration. Anyone who stops keeping records corrects the deduction by an additional return to 50%.
With a 50% deduction, detailed records are not needed. Taxis, driving schools, rental firms, demonstration and replacement cars do not keep records, but they do file the notification.
In its guidance of 19 December 2025, the Financial Administration expressly states that a PDF scan of a hand-filled table is not enough. The record must be in an electronically processable format.
Amounts valid as of 11 October 2026. Since 2025, the meal allowance in Slovakia rises automatically when restaurant meal prices go up by at least 5%.
Reduction from the amount for a trip over 18 hours. Under 5 hours there is no entitlement. Notice No. 280/2025 Z. z.
MF SR measure No. 401/2012 Z. z. as amended from 30 January 2026.
Notice No. 340/2025 Z. z., from 1 January 2026.
For cars with a 100% VAT deduction, yes. The law requires electronic records, kept separately for each car. In its guidance of 19 December 2025, the Financial Administration adds that a PDF scan of a hand-filled table is not enough; the format must be electronically processable. The logbook file and the CSV table from this tool are. The PDF is for printing and signing.
It is not. The law requires a purpose that demonstrates business use. The Financial Administration writes in its guidance: “Merely stating that it is a business trip is not sufficient.” State whom you met, what you transported or which order the trip belongs to.
In Slovakia €9.30 for 5 to 12 hours, €13.80 for over 12 to 18 hours and €20.60 for over 18 hours (from 1 December 2025, notice No. 280/2025 Z. z.). For free breakfast, lunch and dinner, the amount is reduced by 25, 40 and 35% of €20.60.
From 1 January 2026 the basic allowance is €0.313 for every kilometre or part of one. Fuel is added on top: the consumption from the registration certificate increased by 10%, multiplied by the fuel price from the receipt. Without a receipt, the average price from the Statistical Office is used.
According to the time spent outside Slovakia on the given day: up to 6 hours 25%, over 6 to 12 hours 50%, over 12 hours 100% of the rate for the country where you spent the longest. Time is counted from crossing the border. For time in Slovakia, the domestic meal allowance applies if it exceeds 5 hours.
According to the Financial Administration's guidance, you lose the entitlement to the 100% deduction and correct the deduction on the car purchase and related costs by an additional return to 50%. Records are kept for as long as you use the car for business and are retained for 10 years.
MATU.SK clients record trips in the app and in the client zone. The company's drivers are chosen from a shared list, and we have the logbook at hand at the period end.
We process the conversation and the data you enter in line with our privacy policy. We send the chat transcript to the accountant and, once you confirm your address, to you as well.