GPS driving logbook
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GPS driving logbook
Automatic GPS driving logbook will make your life easier and help the company save significant amounts.
Advantages of the GPS driving logbook
- eliminates the need to recall trips of the last month
- all trips are registered automatically in a report
- includes all the records required for the Estonian Tax and Customs Board as proof of work trips
- includes information on fuel consumption
- approved by ETCB
How does the Navirec GPS driving log book work?
A GPS tracking device is installed in the vehicle, helping to track the location and movement of the vehicle both in real-time and retrospectively.
Navirec driving log book contains all the necessary information about the vehicle, start and end time of the trip, route, driving distance, purpose of the trip, and information about the driver.
The trip can be immediately reproduced on a map.
Keeping a driving logbook is mandatory in order to apply for a compensation exempt from tax
The driving logbook must contain:
- details of the person using the passenger vehicle
- details of the registration plate of the passenger vehicle
- odometer reading at the start and end of each work trip
- date and purpose of each trip
All these details are automatically stated in Navirec GPS driving logbook, which is suitable for presenting to ETCB.
The procedure of taxation of company vehicles
The taxation procedure applies to vehicles used for both work and private trips.
From January 1, 2008, the fixed-rate fringe benefit was replaced with a rate based on the capacity of the passenger vehicle motor.
What exactly changed?
- fringe benefit rate of a new passenger car is 1.96 euros/kW per month
- with passenger cars over 5 years old, the rate is 1.47 euros/kW per month
- with hybrid passenger cars, the rate is based on the maximum capacity of the internal combustion engine
- with electric and gas vehicles, the rate is based on the capacity of the motor
- the fringe benefit rate applicable to vans can also be calculated on the basis of kW
Taxation of company cars
Fringe benefits tax is not paid if 100% of the trips with the vehicle are work-related.
The best way to prove the purpose of a trip is to use the electronic Navirec GPS driving logbook.
How is the fringe benefits tax calculated?
The fringe benefits tax of a new car is calculated by multiplying the capacity of the vehicle with 1.96 euros and adding income tax and social tax of fringe benefit.
For example, in case of a 2018 Toyota Avensis:
108 kW x 1.96 eur = 211.68 eur
211.68 eur x 0.25 = 52.92 eur
(211.68 eur + 52.92 eur) x 0.33 = 87.32 eur
taxes in total: 52.92 + 87.32 = 140.24 eur per month
Compensation for a private car
Work trips made by a private car are compensated by up to 0.3 €/km, but not more than 335 euros per calendar month.
The compensation can be paid for vehicles when the employee, not the employer, owns the vehicle or has the right to use the vehicle.
Make vehicle-related reporting more convenient and save on costs with the Navirec GPS driving logbook.
