Charging your company electric car at home: everything you need to know

Charging an electric company car at home is becoming increasingly popular as more businesses embrace sustainable mobility. But what are the rules around reimbursing charging costs? What agreements can you make with your employer regarding a home charging station? And what are the tax implications? In this article, we answer all your questions based on current Belgian legislation and best practices.

Can I charge my electric company car at home?

Yes, you can charge your electric company car at home. This is a convenient and efficient solution for many employees. To ensure everything runs smoothly, it’s important to make clear arrangements with your employer about the practical and financial aspects.

Installing a home charging station

Many employers offer to install a charging station at home for employees who use an electric company car. This has several benefits:

• Faster charging: A charging station charges your car much faster than a standard socket.
• Efficiency: Smart charging stations precisely measure how much electricity you use for your company car, which is crucial for reimbursement.
• Cost management: A charging station can help reduce charging costs, especially if you can take advantage of cheaper home energy rates, such as night tariffs or solar panels.

Want to learn more about charging stations? Read our article Will my employer provide me with a charging station?.

Charging without a charging station

Don’t have a charging station? You can still charge your car using a regular socket, but this is less efficient and has some limitations:

• Slower charging times: A standard socket provides less power, so charging takes longer.
• Safety: It’s important to ensure your electrical installation can handle prolonged high energy use.

Employers can also offer reimbursement in this scenario, based on estimated electricity consumption.

How does reimbursement for home charging work?

Charging your electric company car at home incurs additional electricity costs. Fortunately, Belgian legislation allows for tax-free reimbursement. Below, we explain how this reimbursement can be arranged.

Automatic reimbursement via a smart charging station

If you use a smart charging station, your employer can automatically reimburse your charging costs. Here’s how it works:

1. The charging station records the exact electricity consumption of your company car.
2. The data is sent to your employer.
3. You receive a tax-free reimbursement based on the actual usage.

Smart charging stations are ideal because they clearly distinguish between professional and private usage.

Manual reimbursement without a charging station

Don’t have a smart charging station? You can still get your charging costs reimbursed, but this requires more administration. The options are:

• Reimbursement per kWh: Your employer can reimburse you based on a fixed kWh rate. The federal government sets an annual reference price. For 2024, this price is €0.3138 per kWh.
• Fixed monthly allowance: If consumption is difficult to measure, a fixed monthly allowance based on estimated consumption can be agreed upon.

In both cases, it’s important to keep good records, such as electricity bills or charging logs.

What should be included in a charging station agreement?

If your employer installs a charging station at your home, a clear agreement is essential. This should cover the following points:

1. Ownership of the charging station
   • Will the charging station remain the employer’s property?
   • Can the employee take ownership of the charging station when the employment ends?
2. Maintenance and costs
   • Who is responsible for maintenance and repairs?
   • What happens in the event of damage or defects?
3. Private use of the charging station
   • Can the charging station also be used to charge private vehicles?
   • How are these costs distinguished from professional use?
4. Taxable benefit
   If the charging station is used privately, this could be considered a taxable benefit. This depends on the agreements and usage.

What are the tax implications of charging at home?

Belgian legislation offers various tax advantages for charging electric company cars at home:

Tax-free reimbursement

Reimbursement for charging costs is exempt from taxes and social contributions, provided it is properly documented. This means:

• The reimbursement must be based on actual charging costs.
• Your employer must maintain transparent records.

Benefit in kind

If the charging station is also used for private purposes, it may be considered a benefit in kind. This means you might have to pay taxes on part of the costs. Ensure clear agreements with your employer to avoid tax issues.

How can you declare charging costs to your employer?

Charging costs can be declared to your employer in different ways, depending on your situation:

1. Using Mbrella Charge
   With our software, charging reimbursements are more easy than ever before. Just use the Mbrella Charge card and our platform will handle everything.
2. Via a smart charging station
   This is the simplest and most accurate method. The smart charging station automatically sends data to your employer, who ensures correct reimbursement.
3. Manual declaration
   If you don’t have a smart charging station, you can manually declare charging costs. Ensure you keep evidence, such as:
   • Electricity bills.
   • A logbook noting your charging sessions.