Today, the government released an important circular on reimbursement of charging costs for employees who charge their EVs at home. In this blog article, we provide a clear overview of what these regulations mean for businesses and employees. 

Reimbursement of electricity costs

Important to know for reimbursement of loading charges is the difference between: 

• Free provision of electricity: the employer pays directly to the energy supplier. de werkgever betaalt direct aan de energieleverancier.

• Reimbursement of electricity costs: the employee pays for the electricity himself and is (partly) reimbursed by the employer.
  
  Examples of free electricity:
  1.  A charging card from the employer that allows the employee to charge at public charging stations.
  2. Free charging of company cars in the company car park.
  3. A separate electricity meter at the employee's home, for which the employer concludes a separate energy contract. 

With free electricity, this is included in the flat-rate benefit in kind (VAA) for the use of the company car. No additional tax is added. When electricity is reimbursed, it becomes different: this is not part of the lump-sum benefit. It is considered separately and has specific tax rules.

Reimbursement for EV charging at home

Employers are required to reimburse employees based on actual electricity costs. This means that the costs incurred by an employee to charge his or her electric vehicle must be proved. There is a tax distinction for reimbursement based on the type of travel the employee makes: 

• • Professional travel: 
    If the employer reimburses electricity for business trips, this is not taxable. However, the employer must prove that:       
    - The reimbursement is really for business expenses.
    - These costs actually incurred.
     
    

• Commuting:
  Reimbursement of electricity costs for commuting is considered a taxable benefit. For 2025, employees with a flat-rate professional expense allowance can get an exemption of up to €490 per year.
  
  

• Private use
  Electricity costs associated with private journeys always constitute a taxable benefit in kind.
  

Use of fixed amount per kWh is allowed

In practice, it can be difficult to calculate exact electricity costs, for example due to different rates or use of solar panels. Therefore, a fixed amount per kWh may be used, as long as it does not exceed the CREG-rate.

This offers both employees and employers a simple way to calculate costs and reduce administrative burdens. However, this is only a temporary solution; the tolerance to use this fixed amount expires on 31 December 2025.

Maximum rates for the first quarter of 2025 that can be applied:

• Flanders: 28.22 cents/kWh
• Brussels: 32.94 cents/kWh
• Wallonia: 32.56 cents/kWh
• National tariff*: 28,22 cents/kWh

*The national rate may also be used, for example for companies that wish to apply only one rate to all their employees, regardless of whether they live in Flanders, Brussels or Wallonia. For the national rate, the lowest rate of the 3 regions will always be the reference. So in Q1 of 2025, this will be the Flemish rate. 

Exceptions for home charging

To promote the greening of the vehicle fleet, the government allows an exemption for home charging an electric company car under certain conditions.

Conditions

The following conditions must be met:

• The employer provides a charging station or smart cable at home for the employee.
• The charging station has a communication system that reports the consumption to the employer.
• The company's car policy includes reimbursement for electricity consumed at home.

If these conditions are met, the reimbursement for home 'charged' electricity is fiscally treated the same as a company car with a fuel card. This means:

• Only one "benefit in kind" is taxed, namely that of the electric company car.
• The reimbursement of charging costs is not subject to additional taxation, provided that it only covers electricity consumed by the company car.

The employer must base the reimbursement on the actual electricity costs of the employee. This can be proven with all standard forms of evidence, except an oath.

Flexibility for repayments before 2025

Refunds of electricity costs relating to the period before 1 January 2025 will be assessed with some flexibility. This will only apply if the refunds have been made fairly using the CREG billing table. This approach gives companies extra breathing space to implement the regulations correctly.

What does this mean for Pluginvest customers?

• Correct refund: At Pluginvest, we use the transparent CREG rate for refunds as standard. This ensures that refunds are always accurate and in line with regulations.
  
  
• Smart charging solutions: Our smart charging stations enable employers to gain exact insight into the actual electricity costs of each charging session. This keeps cost management and administration simple.
  
  
  
• MID-certified charging posts: All Pluginvest charging poles are equipped with a  MID-certificate, a legal requirement for accurate kWh measurements. This certificate will be indispensable from 2025 for correct recording of charging costs
  
  

More info on the new circular can be found at  the website  of the government.