Diesel refund logbook requirements in 2026: what SARS expects from mining and industrial users
The 2026 diesel refund platform raises the standard on logbooks. SARS is not only asking whether diesel was used on eligible activities—it expects structured records that tie purchases, storage, dispensing and asset consumption together. Generic spreadsheets will not survive audit.
Why logbooks matter more on the new platform
Under the standalone diesel refund system, registration profiles, seller records and claim data must align with operational evidence. Logbooks are the bridge between what you register electronically and what you can prove on site. Weak logbooks are one of the fastest ways to lose a refund position—even when eligible use is genuine.
1. Storage logbooks (receipt and tank movements)
Every storage facility on your registration profile should have records showing:
- Opening stock and closing stock for the period
- Litres received, matched to supplier invoices and delivery notes
- Transfers between tanks or sites, if applicable
- Losses, gains and reconciling dips or meter readings
If tank balances do not reconcile, treat that as a compliance issue to resolve before claiming—not an explanation to offer after an audit letter.
2. Usage logbooks (dispensing to assets)
Usage records must connect each dispensing event to a registered eligible asset and qualifying activity. Minimum discipline includes:
- Date, time and quantity dispensed
- Asset identification (fleet number, equipment ID, plant register reference)
- Operator or authoriser where your controls require it
- Meter or nozzle reading where dispensing is metered
“Total litres per month per site” summaries are not enough if SARS asks to test individual assets.
3. Asset registers that match the electronic profile
Assets on your SARS registration profile must match what exists on site. When equipment is hired, replaced or moved between pits or plants, update both the physical register and the electronic profile. Mismatches between registered assets and usage logbooks are a common audit trigger.
4. Seller and purchase alignment
Purchase records should identify qualifying sellers registered on the new platform. Delivery notes, invoices and storage receipts must support litres claimed. Where third-party transporters are involved, custody of fuel from seller to your tank should be documentable.
5. Monthly reconciliations
At minimum, reconcile for each storage facility:
- Opening stock + purchases − closing stock = litres available
- Litres available ≈ sum of usage logbook entries (+ documented losses)
- Usage by asset ≈ eligible activities claimed for the period
Material variances need investigation and documentation—not silent adjustment in a spreadsheet.
Common logbook failures in mining and industrial settings
- Manual logbooks completed weekly or after the fact, not at dispensing
- Bowser or unmetered dispensing without defensible allocation rules
- Shared assets used across eligible and non-eligible activities without split records
- Logbooks that do not match fuel management system exports
- Site practices that differ from what head office submits to SARS
See our guide on seven diesel refund audit evidence gaps for how these failures play out under scrutiny.
Practical steps before your next claim cycle
- Compare SARS logbook templates to your current records
- Run a one-month reconciliation at your highest-risk site
- Test five random dispensing events back to source documents
- Update asset registers and the electronic profile together
- Fix process gaps before registration and claiming—not after a query
When to get support
Meridian helps with diesel refund compliance, fuel systems and controls, and logbook design that supports defensible claims. For broader readiness, see preparing for the SARS new diesel refund platform and migrating from VAT-era processes.