The trip sheet in transport: a complete guide to correct completion, taxation and cost control

The trip sheet is not just a piece of paper filled in so that it is on file. For any company that uses cars, vans or trucks in its day-to-day business, it is a document that brings order and control.

It helps you to justify journeys and to show clearly that the vehicle was used in the interest of the company. It is also useful on the tax side, especially when it comes to expenses for fuel, repairs, maintenance or other vehicle costs. In addition, it gives you a clearer picture of fuel consumption, because you can compare the kilometres travelled with the refuelling and the consumption norm.

The trip sheet also helps you to organise trips. You can see more easily which routes were driven, where unnecessary kilometres appear and how the fleet can be used more efficiently. And in the event of an inspection, a correctly completed trip sheet can make the difference, because it links the important information in one place: the driver, the vehicle, the route, the purpose of the journey and the documents associated with the trip.

Table of Contents

• What the trip sheet is and why it matters
• Is the trip sheet mandatory?
• Who fills in the trip sheet
• What a trip sheet must contain
• How to fill in the trip sheet correctly
• A practical template for completion
• The trip sheet and fuel
• The trip sheet is not a CMR, a delivery note or a tachograph report
• Common mistakes with the trip sheet
• Paper or digital trip sheet?
• How the trip sheet helps you to reduce transport costs
• How long trip sheets must be kept
• What a good internal procedure should look like
• The trip sheet for transport customers
• The trip sheet is not bureaucracy, it is control
• Frequently asked questions about the trip sheet
  • What is the trip sheet?
  • What must it contain?
  • Who fills in the trip sheet?
  • Does the trip sheet replace the CMR?
  • Is GPS enough instead of the trip sheet?
  • Should the accountant be consulted?
  • Is the trip sheet mandatory for a sole trader (PFA)?
  • Can the trip sheet be kept in Excel?
  • How long is the trip sheet kept?
  • What happens if you do not have a trip sheet?

What the trip sheet is and why it matters

The trip sheet is the document by which a company keeps a record of the use of a vehicle: who drove it, where it went, why it went, how many kilometres it travelled, how much fuel it consumed and what trip or activity was carried out. In short, it is the log of the trip.

It seems an ordinary document, but in transport and logistics it has two major roles. The first is fiscal: it helps you to justify the use of the vehicle in the interest of the company and to support vehicle expenses in the accounts. The second is operational: it helps you to see whether the fleet is used efficiently, whether the routes are logical, whether there is any unusual consumption and whether drivers keep to the planned trips.

In Romania, the discussion about the trip sheet arises mainly in the area of deductibility. The Romanian Tax Code limits to 50% certain expenses relating to motorised road vehicles that are not used exclusively for the purposes of the economic activity, for vehicles with a maximum permissible total mass of up to 3,500 kg and no more than 9 seats, including the driver's seat. For exclusively economic use, the trip sheet is one of the important pieces of evidence.

Is the trip sheet mandatory?

It depends on the context, but in practice it is highly recommended for any company that uses vehicles in its business.

If we are talking about tax deductibility and about demonstrating that the vehicle is used for economic purposes, the trip sheet becomes an essential document. The tax rules state that, in order to exercise the right of deduction, the trip sheet must contain at least the vehicle category, the purpose and place of the journey, the kilometres travelled and the company's own fuel consumption norm per kilometre travelled.

That does not mean the trip sheet is only for ANAF (the Romanian tax authority). It is also useful for transport companies, distribution companies, repair workshops, construction companies, manufacturers, sales agents, courier services, response teams or any business that has cars, vans or trucks in use.

Even if you do not think about taxation every day, you still need to know where your money is. And vehicles consume money constantly: fuel, charges, repairs, tyres, insurance, parking, road vignettes, wages, working time. Without records, you do not control the cost. You just pay it.

Who fills in the trip sheet

As a rule, the trip sheet is filled in by the driver or by the person using the vehicle. In better-organised companies, the process is divided up simply: the dispatch office or the fleet manager issues the trip, the driver fills in the actual data from the field, and at the end the document is checked by the director, the accounts department, the transport manager or the person designated internally.

What matters is that the company has a clear rule. Do not leave completion to chance. The trip sheet must be filled in on time, preferably on the day of the trip or immediately after the route has been completed. If it is filled in after two weeks, from memory, mistakes appear: approximate kilometres, wrong times, incomplete routes, refuelling that does not match the fuel receipts.

In transport, approximation is the enemy of good documents. A correct trip sheet must be capable of being checked logically against other documents: fuel receipts, invoices, GPS, CMR, goods delivery note, transport order, tachograph report or loading/unloading booking.

What a trip sheet must contain

A good trip sheet does not have to be complicated, but it must be complete. From a tax perspective, the minimum information looked for is:

• the vehicle category
• the purpose and place of the journey
• the kilometres travelled
• the company's own consumption norm.

For a complete record, it is recommended that you also include:

• the document number
• The date
• the driver's name
• the vehicle used
• the registration number
• the point of departure and the destination
• the fuel filled and, where applicable, the fuel consumed

In freight transport, it is very useful to also show information about the customer, the order, the goods, the CMR number, the delivery note, the invoice, the loading points, the unloading points, arrival times, departure times, waiting periods and remarks. Not because it sounds good, but because these details make your life easier when you have to check a trip.

For example, if a customer says that the goods arrived late, you can quickly check the departure time, the route, the waiting periods and the arrival time. If a large fuel discrepancy appears, you can compare the trip sheet with the refuelling. If a vehicle has high costs, you can see whether the problem comes from poor routes, waiting periods, improper loading or driving style.

How to fill in the trip sheet correctly

Correct completion begins before the vehicle leaves. The date, the driver, the vehicle, the odometer reading at departure, the place of departure and the purpose of the journey are noted. The purpose must not be written vaguely. “Company journey” does not say much. It is better to write something specific: “delivery of goods to customer X”, “collection of pallets from supplier Y”, “technical call-out at point Z”, “transport of equipment to the construction site”.

At the end of the trip, the odometer reading on arrival, the actual route, any important stops, the refuelling and the remarks are noted. If there were delays because of traffic, waiting time at the loading ramp or documents, it is a good idea for them to appear in the remarks. This information can be very useful later, especially in road freight transport, where loading and unloading times directly influence the cost of the trip.

For companies that carry out international transport, the trip sheet does not replace the transport documents. For example, for the international carriage of goods by road, the CMR consignment note is the document that evidences the contract of carriage and contains data such as the place and date on which it was made out, the sender, the carrier, the consignee and information about the goods. The CMR Convention applies to the international carriage of goods by road between signatory countries, when the place of taking over and the place of delivery are in different states.

A practical template for completion

A good trip sheet template must be simple to fill in, but detailed enough to be able to justify every journey. You do not need a complicated form, but clear fields that link the vehicle, the driver, the route, the purpose of the trip, the kilometres and the fuel consumption.

In practice, a complete trip sheet should include the following information:

Company details: the company name, the tax identification code, the registered office or the place of business, if relevant. These details help to identify the document and to archive it correctly.

The number and date of the trip sheet: every document should have a unique number and a clear date. This helps with record-keeping, especially when the company has several vehicles or daily trips.

Vehicle details: the registration number, the make, the model, the vehicle category, the maximum permissible mass, if relevant, and where applicable the type of vehicle: car, van, truck, tractor unit, semi-trailer.

Driver details: the driver's surname and first name, and where applicable the driving licence series or the internal employee code, if the company uses such records.

The purpose of the journey: general wording such as “business journey” must be avoided here. It is better to state something specific: “delivery of goods to customer X”, “collection of goods from supplier Y”, “transport of pallets to the warehouse”, “technical call-out”, “customer visit”, “supplying the place of business”.

The place of departure and the destination: the address or town of departure and the unloading point are noted clearly. If there are several stops, they must be entered in the actual order of the route.

The route travelled: it is useful to mention the main towns or the route used. For example: Bucharest – Ploiești – Brașov. For more complex trips, all the important loading, unloading or stopping points can be noted.

The departure time and the arrival time: this information helps to check working time, waiting times and any delays at loading or unloading.

Odometer reading at departure and odometer reading on arrival: these are essential fields. The actual number of kilometres travelled is calculated on the basis of them.

Total kilometres travelled: the difference between the odometer reading on arrival and the reading at departure. This field helps to check consumption and to calculate the cost of the trip.

The fuel consumption norm: the consumption set internally for the vehicle, for example litres/100 km. This field is useful for comparing estimated consumption with actual consumption.

Fuel filled: the quantity filled, the date of refuelling, the filling station, the value of the receipt or the invoice number. Ideally, these data should tally with the fuel receipts or the fuel card.

Estimated fuel consumed: calculated according to the kilometres and the consumption norm. This field helps to identify large differences between normal consumption and actual consumption.

Documents associated with the trip: the CMR number, the goods delivery note, the transport order, the invoice, the delivery manifest or other relevant documents. This field is very useful for later checks.

Details of the goods: the type of goods, the number of pallets, the weight, the volume or other important details. It is not mandatory in all cases, but it is recommended in freight transport.

Remarks: special situations are entered here: waiting at the ramp, a diverted route, blocked traffic, goods not ready, a delay at loading, a technical problem, a return of goods or any other detail that explains the discrepancies in the trip.

The driver's signature and the signature of the person who checks it: the document must be signed off by the person who filled it in and, ideally, checked by a responsible person in the company: the dispatcher, the director, the transport manager or the fleet manager.

A well-made trip sheet template must quickly answer a few simple questions: who used the vehicle, where it went, why it went, how many kilometres it travelled, how much fuel it consumed and which documents justify the journey. If these answers are clear, the trip sheet becomes a useful document, not just a piece of paper filled in for the archive.

Download our template for filling in the trip sheet

The trip sheet and the deductibility of vehicle expenses

This needs to be discussed clearly. For vehicles of up to 3,500 kg and a maximum of 9 seats that are not used exclusively for the purposes of the economic activity, the Tax Code provides for certain expenses to be limited to 50%. When the vehicle is used exclusively for the economic activity, the company must be able to demonstrate this. The trip sheet is one of the main pieces of evidence used in practice.

The expenses that can be examined in this context include fuel, repairs, maintenance, insurance, charges and other costs directly related to the use of the vehicle. In the case of depreciation, there are specific rules, and for certain means of passenger transport in category M1 the Tax Code has its own limitations, for example the ceiling of 1,500 lei/month in certain situations.

There are also categories of vehicles or uses for which the expenses can be fully deductible, such as vehicles used exclusively for emergency services, security and protection services, courier services, sales and purchasing agents, the carriage of passengers for payment, the provision of services for payment or vehicles used as goods for commercial purposes.

Important: this guide explains general practice, but it does not replace the accountant's analysis. The tax treatment depends on the type of vehicle, the actual way it is used, the existing documents, the company's status and its tax classification.

The trip sheet and fuel

Fuel is one of the most sensitive expenses in transport. It is paid for often, it is high in value and it can hide losses if it is not tracked properly. The trip sheet helps you to see whether the refuelling makes sense.

The basic formula is simple: you check the kilometres travelled, the consumption norm, the fuel filled and the actual consumption. If a van has a norm of 9 litres/100 km, and for 400 km a consumption of 70 litres appears without explanation, something needs to be checked. Perhaps there was heavy traffic. Perhaps the vehicle stood for a long time with the engine running. Perhaps it was loaded above average. Perhaps it has a technical problem. Or perhaps the records are not correct.

Here the trip sheet works very well together with GPS and fuel cards. The sheet tells you what was declared. The GPS shows you the actual route. The fuel card shows you where and when the vehicle was refuelled. When these three sources match, you have good control. When they do not match, you have a signal to check.

The trip sheet is not a CMR, a delivery note or a tachograph report

A common mistake is to mix up all the transport documents. The trip sheet has its own role, but it does not replace the others.

The CMR is the document used in the international carriage of goods by road and evidences the main elements of the contract of carriage. The goods delivery note justifies the movement of the goods in certain commercial situations. The invoice relates to the economic transaction. The tachograph records the driver's driving times, breaks, rest and other activities. The trip sheet tracks the use of the vehicle and the route from the company's perspective.

For professional carriers, compliance with driving and rest times is a separate and important area. The European rules provide, broadly speaking, for a maximum daily driving time of 9 hours, which can be extended to 10 hours no more than twice a week, and after 4 and a half hours of driving a break of at least 45 minutes is required, unless the driver begins a rest period.

Common mistakes with the trip sheet

The most common mistake is superficial completion. Only “Bucharest – customer” or “business journey” is entered, with no clear purpose, no correct kilometres and no link to the trip documents. A trip sheet like that does not help much if you have to demonstrate the economic use of the vehicle.

The second mistake is filling it in after the event. When you prepare the trip sheets at the end of the month, on the basis of recollections and mixed-up receipts, the risk of discrepancies increases. In practice, the document must be filled in as close as possible to the time of the trip.

The third mistake is the lack of correlation. If the trip sheet says 300 km, the GPS shows 480 km, and the fuel receipt is from a town that does not appear on the route, you have something to explain. There may be a genuine justification, but it must be noted.

The fourth mistake is using the same text for all journeys. If every trip has the purpose “company activity”, the document becomes weak. The purpose must be specific and verifiable.

The fifth mistake is the lack of signatures or of internal checking. The trip sheet must not only be filled in, but also validated. Someone in the company must look over it and confirm that the data make sense.

Paper or digital trip sheet?

Both options can work. The paper sheet is simple, cheap and easy to use in small companies. The problem arises when you have many vehicles, many drivers and many trips. Then paper becomes hard to check, hard to archive and easy to lose.

The digital option is better for companies that want real control. You can have automatic entry of kilometres, GPS integration, consumption reports, a history for each vehicle, electronic archiving and export for the accounts. That does not mean digitalisation solves everything. The data still have to be checked. But it greatly reduces manual work and the risk of error.

For a small company, a well-made template in Excel may be enough. For a company with a fleet, daily distribution or international transport, a dedicated application can save time and money.

How the trip sheet helps you to reduce transport costs

The good part is that the trip sheet does not only help you to be compliant. It helps you to make money or, more precisely, not to lose it needlessly.

From the trip sheets you can find out which routes are repeated, where kilometres without a load appear, which vehicles consume above average, which customers generate long waiting times, where there are badly planned trips and how much a delivery actually costs.

For example, if you notice that a distribution route always has 30–40 km more than the optimum route, you can rearrange the order of the deliveries. If you see that a vehicle consumes 20% more than the rest of the fleet, you have it checked technically. If a customer keeps the truck tied up for four hours at unloading on every trip, you can renegotiate the conditions or introduce waiting-time charges.

This is the difference between a company that merely fills in paperwork and a company that runs its logistics on data.

How long trip sheets must be kept

Trip sheets must be archived together with the relevant supporting documents: fuel receipts, invoices, CMRs, delivery notes, transport orders, GPS reports or other documents associated with the trip. The exact retention period must be established together with the accountant, according to the rules for financial and accounting documents and the company's situation.

The practical recommendation is simple: do not keep the trip sheet separately from the rest of the documents. If in a year's time you want to check a trip, you must be able to find the whole file quickly: order, route, fuel, delivery document and, where applicable, GPS evidence.

What a good internal procedure should look like

A company that uses vehicles constantly should have a short, clear and workable procedure. Not a 30-page document that nobody reads. A good procedure says who issues the trip sheet, who fills it in, when it is filled in, which fields are mandatory, who checks it, where it is archived and what happens when discrepancies appear.

Ideally, the driver knows exactly what has to be done. The dispatch office knows what it has to check. The accounts department receives complete documents. The manager sees useful reports. That means control.

The trip sheet for transport customers

If you are a customer and you work with a transport company, you do not necessarily have to manage the carrier's trip sheet. But you do need to understand its role. A well-organised transport company tracks its trips, consumption, times and documents. That shows in the quality of the service.

When the carrier keeps good records, you receive clearer information about the status of the goods, more realistic loading and unloading times, better planned routes and fewer vague explanations. For the customer, that means predictability.

In transport, it is not only whoever has a truck available that wins. Whoever controls the information well wins.

The trip sheet is not bureaucracy, it is control

The trip sheet is one of those documents that seem simple but can make the difference between a controlled fleet and one managed “by eye”. It helps you with tax, it helps you with accounting, it helps you with logistics and it helps you to see where you are losing money.

Filled in correctly, it shows you who used the vehicle, where it went, why it went, how many kilometres it covered and how much fuel it consumed. Filled in badly, it becomes just a worthless piece of paper.

The simple rule is this: every trip must be capable of being explained clearly. If the route, the purpose, the kilometres, the refuelling and the documents tie in with one another, you have good records. If they do not tie in, you have a risk.

For companies that want efficient transport, the trip sheet must not be treated as a tedious obligation. It must be treated as a working tool. And when it is used correctly, it helps exactly where it matters: clearer costs, better organised trips and more control over the business.

Do you need properly organised road transport and clear documents for your goods? Contact the Honexpres team for a tailored solution.

Frequently asked questions about the trip sheet

What is the trip sheet?

The trip sheet is the document that records the use of a vehicle: driver, route, purpose of the journey, kilometres travelled, consumption, refuelling and other relevant details about the trip.

What must it contain?

From a tax perspective, the minimum information mentioned in practice is the vehicle category, the purpose and place of the journey, the kilometres travelled and the company's own fuel consumption norm per kilometre travelled. In practice, it is a good idea to add the driver, the registration number, the times, the refuelling, the trip documents and the remarks as well.

Who fills in the trip sheet?

As a rule, the driver or the person using the vehicle. The company must establish internally who checks and archives the document.

Does the trip sheet replace the CMR?

No. The trip sheet tracks the use of the vehicle. The CMR is the document specific to the international carriage of goods by road and evidences the main elements of the contract of carriage.

Is GPS enough instead of the trip sheet?

GPS helps a great deal, but it does not always cover all the information needed: the purpose of the journey, the associated documents, the economic justification, the remarks on the trip. It is best for the GPS and the trip sheet to back each other up.

Should the accountant be consulted?

Yes. For deductibility, VAT, depreciation and the tax treatment of vehicle expenses, the accountant or tax adviser must confirm the exact classification for your company. The rules may depend on the vehicle, the use, the documents and the applicable tax regime.

Is the trip sheet mandatory for a sole trader (PFA)?

Not in all cases, but it is recommended if the sole trader (PFA) uses the car in the business and wants to justify vehicle expenses such as fuel, repairs or maintenance.

Can the trip sheet be kept in Excel?

Yes. Excel is enough if the data are clear and complete: car, driver, date, route, purpose of the journey, kilometres, consumption and associated documents.

How long is the trip sheet kept?

It is kept together with the supporting documents for the trip: receipts, invoices, delivery notes, CMRs or transport orders. The exact period must be confirmed with the accountant.

What happens if you do not have a trip sheet?

It may be harder to justify the use of the car for economic purposes and the vehicle expenses. In addition, you lose control over routes, kilometres and consumption.