Can a sole proprietor claim for vehicle maintenance?



Johann says:
10 November 2020 at 10:57

Can a sole proprietor (extra income, working from home) claim for vehicle maintenance (I do most maintenance myself, but have invoices for the parts) and insurance, if he did not keep an accurate logbook ?

This entry was posted in Tax Q&A and tagged , , , , , , . Bookmark the permalink.

TaxTim TaxTim says:
10 November 2020 at 17:05

A Sole Proprietor must submit a logbook to claim travel expenses. The business kilometers traveled during the tax year, with a logbook to prove such, is important. It allows the sole trader to verify (to SARS) the apportionment of the vehicle expenses for business use.
A Sole Proprietor uses their own vehicle for both business and private travel, however only the portion of total motor vehicle expenses relating to business use will be deductible. You must submit a detailed travel logbook and calculation (which shows how you worked out your travel deduction) in order to claim the travel expense.

Please see an example of how to work out your business travel claim assuming you drive for business and private purposes.

Total km travelled = 14 500km

Business km = 10 000km

Total motor vehicle expenses = R27 500 (fuel R15 000, maintenance and repairs R1 500, insurance/licence R5 000, finance charges R6 000).

Business travel claim (actual costs method):

Business km to be claimed = 27 500 * 10 000 km / 14 500 km = R 18,965.52




TaxTim can help you file your Tax return!

TaxTim will help you:

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund

Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.