For employees who use their own car for business purposes, or in the case of split billing for company cars, you can choose between a flat-rate mileage allowance or the reimbursement of actual charging costs. Which is more advantageous?
The flat rate
The fiscal mileage allowance for commuting and business travel follows a quarterly indexed amount (around €0.42/km for business travel in 2026, check current rates). For an EV with a consumption of 18 kWh/100 km and a home charging rate of €0.33/kWh, the actual cost is ±€0.06/km. The flat rate therefore covers 7× the actual energy cost — intended to also cover depreciation, maintenance, and insurance.
The actual charging cost (split billing)
In this case, you only reimburse the effective consumption, measured via the home charging station. For pure energy costs, this is a factor of 5 to 7 cheaper than the flat rate — but it does not cover depreciation or maintenance of the vehicle.
When to choose what?
- Company car + employer’s home charging station: split billing always wins. The employer owns the car and the station, so reimbursing only the energy cost is correct.
- Private car used for business: flat-rate mileage allowance wins, as it also covers wear and tear on the private vehicle.
- Company car, employee’s station (self-installed): split billing at the actual rate + potentially a depreciation flat rate for the station. Hybrid model.
Calculation example
Employee with EV company car, 25,000 km/year, employer’s home charging station:
- Flat rate: 25,000 × €0.42 = €10,500/year (too high, fiscally indefensible as energy reimbursement)
- Actual cost via split billing: 4,500 kWh × €0.33 = €1,485/year
Applying the flat rate to an employee who already has a company car will almost certainly lead to a reclassification as disguised salary during an audit.
Conclusion
Company cars should use split billing at the actual rate. Private cars used for business should use the flat rate. Hybrid forms require documentation.
Read also
- Charging costs for pool cars: who pays what?
- Reimbursement of employee charging costs
- TCO of an electric company car over 4 years
Would you like to have your reimbursement policy reviewed? Our fleet specialist will calculate the impact based on your actual fleet and travel. Schedule a meeting.
