An employee with an electric company car charges a large share of their kilometres at home, on their own meter. So they pay for that electricity first.

The employer must reimburse that cost correctly, otherwise a taxable benefit or a tax discussion arises. There are three ways to arrange it, each with its own pros and cons.

Three ways to reimburse

01

Actual cost through a metered charger

The employer installs, or has installed, a charger at the employee’s home that meters every charging session in kWh. Each month, the consumption is multiplied by the rate the employee pays, and that amount is paid out.

Key takeaway: the most robust solution fiscally, but nobody knows their actual rate at the moment of charging. That leads to discussion and heavy administration with a different rate per employee. That is why Certipower does not bill at the actual rate.
02

Metered volume, reimbursed at a reference rate

The same metered charger, but the consumption is multiplied by a reference rate. The CREG rate is accepted by the FPS Finance. That amount is paid out to the employee. The trade-off between both rates is covered in reimbursing split billing: CREG rate or actual energy rate.

How to approach it: fiscally robust and scalable. The CREG rate assumes a monthly peak of 7.36 kW. So install smart chargers at your employees’ homes, otherwise their actual cost is higher than the rate covers.
03

A separate meter

The employee’s charger is connected through a separate meter at Fluvius directly to an energy contract of the employer or its charging card provider. Every charging session for the company car is metered and billed directly to the employer, separate from the employee’s private energy bill.

Key takeaway: that sounds good, but you pay the capacity tariff twice and do not use the employee’s surplus solar power. And who pays for the extra meter when the employee leaves? The investment rises without a matching benefit.
Which scheme suits your fleet?We propose a tailored approach that is technically and fiscally correct.
Schedule a call

Which option do you choose?

Option 2Reference rateMetered volume, reimbursed at the CREG rate.Recommended for most companies
Option 1Actual costOnly with one or two employees, if you want to follow up the price yourself monthly or annually.
Option 3Separate meterNot recommended, unless there is a specific reason why charging consumption must stay completely outside the employee’s meter.

Points of attention for split billing

01

Ownership of the charger

What happens when the employee leaves? Does the charger stay, is it taken over, or removed?

How to approach it: agree on it upfront, not when the employee leaves.
02

Private use

The charger can also be used for the employee’s private car.

Key takeaway: a well-configured split billing setup recognises through the RFID card or smart recognition which session belongs to which car.
03

Maintenance and warranty

Who is responsible for maintenance, software updates and any replacement?

How to approach it: include it in your charging policy.

The other agreements that belong in that policy are covered in drafting an internal charging policy: 8 questions.

One contract, one invoice

Certipower installs, measures, manages and bills. At the employee’s home, on the company site and on the road, in one monthly invoice to the employer.

InstallAt the employee’s home, on the company site and on the road.
MeasureConsumption per user and per location, without estimates.
Split billingYour employee pays nothing upfront and submits no receipts. How split billing works
My.CertipowerConsumption and costs per user and per location, without Excel.

Planning the transition of an entire fleet? Read the 12-month roadmap for HR and facility and the TCO of an electric company car over 4 years. Our approach is under Fleet and HR solutions.

No obligation

A watertight reimbursement policy for your fleet?

We make sure split billing is set up correctly, both technically and fiscally.

  • Review of your current home charging scheme
  • Reimbursement at the CREG rate, without discussion
  • A proposal with costs and savings in euros
Schedule a call+32 51 15 30 15
Prefer email? sales@certipower.be
6.000+charging points
98%customer satisfaction
7/7support

This information is based on the tax rules and rates in force at the time of publication and is not tax advice. The CREG rate is adjusted every quarter.