- From January 1, 2026, businesses in Slovakia must keep a detailed electronic logbook for company vehicles to claim 100% VAT deduction, proving exclusive business use.
- The new electronic logbook must include comprehensive details for each trip: exact departure and arrival times, names of drivers, precise start and end locations, purpose, kilometers driven, and fuel usage.
- Previously, logbook requirements were less specific and mainly used to show the ratio of private vs. business use; now, stricter and more detailed records are mandatory for VAT purposes.
- Only businesses using vehicles solely for business and seeking full VAT deduction are required to maintain these detailed electronic records.
Source: podnikajte.sk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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