Is there a mandatory official SAT logbook format?

No, but the SAT requires the logbook to be part of accounting records and to identify each operation; it can be a spreadsheet, database or PDF as long as it is exportable.

How many years must I keep the logbook?

Five years from the date of the related tax return, per Article 30 CFF; the term is suspended while tax credits are under review.

Is GPS mandatory to validate the logbook?

It is not mandatory, but real-time coordinates and timestamps carry more evidentiary weight in electronic review than after-the-fact entries.

Digital trip logbook for the SAT: requirements, formats and tools 2026

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 4/28/2026 • Last reviewed: 4/28/2026 • 8 min read

How to build a trip log the SAT accepts in electronic audit: mandatory fields, suggested format, 5-year retention and use of GPS and timestamps.

The trip logbook is no longer a notebook behind the dashboard. In the era of electronic audit, the SAT expects digital, time-stamped and verifiable evidence supporting the fuel deduction, mileage reimbursement and per-diem exemption.

Why the SAT asks for a logbook

The Federal Fiscal Code (CFF) and SAT criteria require accounting that identifies each operation precisely. For transport that means proving the vehicle was used for the taxpayer's business and that distance and consumption are coherent[^cff-28].

Minimum fields

Date, start and end time, driver, vehicle (plate or ID), origin and destination with address or coordinates, distance in km, business purpose (client, project, event), opening and closing odometer reading and a reference to the fuel CFDI or reimbursement calculation[^sat-deducciones].

Accepted digital format

There is no single official format. What matters is that records are reproducible and verifiable: exportable spreadsheet, expense-app database or signed PDF. Data must be exportable to CSV or XML for electronic delivery.

Timestamp and GPS

Real-time entries with timestamp and, when available, GPS coordinates carry more evidentiary weight than a sheet filled at month-end. GPS is not mandatory but helps prove the trip occurred.

5-year retention

Article 30 of the CFF requires keeping accounting records for five years from the date of the related tax return; logbooks form part of that accounting and must remain available electronically[^cff-30].

Validity in electronic audits

In electronic reviews the SAT requests information through the Tax Mailbox with short deadlines. Having the logbook already structured and exportable shortens response time and reduces adverse presumptions.

Common mistakes

Logbooks filled afterwards with the same handwriting, distances that don't match the shortest route, generic purposes like "commercial visit" with no counterparty, vehicles not on the company's asset list, and missing fuel CFDI linked to the trip.

Tools and automation

Mileage and expense apps generate the logbook automatically from GPS, link the uploaded CFDI and export to CSV or PDF, strengthening the electronic proof and supporting the internal travel and reimbursement policy.