SARS Diesel Logbook Requirements: A 2026 Checklist for Farmers

In short: To claim the diesel refund, SARS expects you to prove how every eligible litre was used. That means a logbook recording each fill-up (date, litres, machine, meter reading, activity and location), backed by invoices, delivery notes, storage records and a monthly fuel reconciliation, all kept for five years.

The stakes went up in 2026. Since 1 April you can claim on 100% of eligible diesel instead of 80%, so every litre you can't prove is now money left on the table. And with SARS moving diesel refunds to a standalone system that asks for more detail about your sites, equipment and suppliers, your records are under closer scrutiny than ever.

Why the logbook decides your claim

Diesel refund audits seldom fail because a farmer didn't use diesel for farming. They fail because the farmer can't prove it. Webber Wentzel tax partner Amanda Nkwanyana put it plainly in Moneyweb:

"Historically, the adequacy of logbooks and diesel usage records has been one of the biggest areas of dispute between Sars and taxpayers during diesel refund audits."

If SARS disallows litres in an audit, you may have to pay back refunds already received. A solid logbook is your insurance.

What every logbook entry should show

For each fill-up, record:

1. Date (and ideally the time) of the fill.
2. Litres dispensed: the exact amount, not a rounded estimate.
3. Which machine received the diesel, identified by fleet number or registration and linked to your equipment register.
4. Odometer or hour-meter reading at the time of the fill, so consumption per kilometre or per hour can be checked.
5. The activity the diesel was used for (ploughing, planting, spraying, harvesting, transport on the farm, and so on), and whether it qualifies.
6. The farm or location where the work was done.
7. Who dispensed or received the fuel.

Entries should be made at the time of the fill, not reconstructed at month-end.

The supporting records SARS asks for

According to Farmer's Weekly's guide to the new registration process, claimants should keep:

• Invoices and proof of payment for all diesel purchased.
• Delivery notes and storage records for bulk tanks.
• An equipment register listing your machines, with serial numbers.
• Logbooks or telematics data showing how the diesel was used.
• A fuel reconciliation that ties it all together.

Under the new system, you will also link each of your diesel suppliers to your profile. Keep track of which supplier each delivery came from, because diesel from an unregistered supplier may not qualify. (See our guide on how to register on SARS's new diesel refund system.)

The monthly fuel reconciliation

Your reconciliation proves that the diesel you bought matches the diesel you used. Do it monthly, per storage tank:

Opening stock + purchases − closing stock = qualifying use + non-qualifying use + losses

For example: you start the month with 2 000 L in the tank, take delivery of 10 000 L and end with 1 500 L. That means 10 500 L left the tank. Your logbook should account for those 10 500 L: litres used for qualifying farming activities, litres used for non-qualifying purposes (such as private vehicles or off-farm trips), and any losses. If the logbook shows only 9 800 L, you have 700 L you can't explain. That is a red flag in an audit, and possibly a sign of theft or a leak.

Seven mistakes that cost farmers their diesel refund

1. Rounded numbers. Fill after fill of exactly 200 L looks invented, because real fills rarely are.
2. Month-end catch-up. A logbook filled in from memory weeks later is easy to pick apart.
3. No machine link. Litres recorded against "the farm" rather than a specific machine can't be tested against that machine's normal consumption.
4. Missing meter readings. Without kilometre or hour readings, nobody can check whether the litres make sense.
5. Mixed use not separated. Generators, shared tanks, hired machinery and bakkies used both on and off the farm all need a clear allocation between qualifying and non-qualifying use.
6. Double claims with contractors. If a contractor works for you on a wet basis, agree in writing who claims the fuel, so that it is not claimed twice.
7. Records thrown away too soon. SARS can audit claims going back years. Keep everything for five years.

Paper, spreadsheet or app?

Paper logbooks have proven unreliable in the past. They get lost, damaged and filled in wrong.

A diesel logbook app records the fill when it happens, on the phone of whoever is at the pump, and builds your reconciliation as you go.

How AgriTrekker handles it

• Anyone on the farm can log a refuel/tank-refill/tank-measurement from their phone, even offline. Every entry is stamped with the user who logged it and the time.
• Every litre is linked to a machine/vehicle, farm and activity, with the meter reading.
• The system flags fills that don't add up, such as unusual consumption or fills outside working hours.
• Your diesel refund report is one click away, in the format SARS asks for, and records are stored for five years.

Plans start from R149 per month, and your first month is free.

Start your free month at agritrekker.co.za

AgriTrekker helps you keep complete, audit-ready records. Whether a claim is approved remains SARS's decision.

Your diesel logbook checklist

• Every fill recorded on the day: date, litres, machine, meter reading, activity, location, person.
• Equipment register up to date, with serial numbers.
• Invoices, proof of payment and delivery notes filed for every purchase.
• Supplier recorded for every delivery, and every supplier registered with SARS as a seller.
• Monthly reconciliation done for each tank, with differences investigated.
• Qualifying and non-qualifying use separated, including generators and mixed-use vehicles.
• Written agreement with any wet-basis contractors on who claims the fuel.
• All records kept safe for five years.

Frequently asked questions

What must a SARS diesel logbook contain? Each entry should show the date, litres dispensed, the machine, its odometer or hour-meter reading, the activity, the location and who dispensed the fuel. It should be supported by invoices, delivery notes, storage records and a monthly reconciliation.

How long must I keep diesel refund records? Five years.

What is a fuel reconciliation? A monthly check that opening stock plus purchases minus closing stock equals your recorded qualifying use, non-qualifying use and losses.

Can I use an app for my diesel logbook? Yes. Digital logbooks can record every fill at the pump with machine, meter reading and activity, and produce reports for your claim, provided the records are complete and accurate.