When an employer decides to install a charging station at an employee’s home, three fiscal questions arise simultaneously: what is deductible for the company, what is the situation regarding VAT, and what does it mean for the employee’s benefit in kind? We have outlined the rules for 2026.

What is deductible for the company?

The cost of the charging station and the installation are 100% deductible as a business expense, provided that the station is linked to a company car. Depreciation usually occurs over four to five years. Important: the deductibility follows the status of the company car. If the employee moves or leaves and the station remains behind, you must review the fiscal treatment.

VAT recovery

The VAT on both purchase and installation is recoverable in the same proportion as the VAT on the company car itself — for most companies 35%, sometimes up to 50% or 85% depending on the actual professional mileage. Request a detailed invoice where materials and labor are listed separately: this simplifies any potential audits.

Benefit in kind for the employee

If the employee is allowed to use the station privately (which is always the case in practice), there is in principle a benefit in kind (BIK). However, the tax authorities accept that this BIK is set at zero as long as the employer also reimburses the electricity for business use — for example via split billing. Without that reimbursement, a taxable benefit does arise.

Practical pitfalls

We see three things go wrong in practice: a station in the name of the employee instead of the employer (no deduction), mixed consumption without split billing (administrative discussion during an audit), and no contractual arrangement upon the employee’s departure (the company remains the owner of a station it can no longer remove).

What is best to document?

A charging station charter or an annex to the car policy stating: owner of the station, reimbursement mechanism, arrangement upon departure, and use by third parties. This document is your insurance against later disputes — both fiscal and social.

See also

Would you like to have your fiscal approach double-checked? Schedule a consultation with a Certipower advisor who will review your situation together with your accountant — concretely, with the figures from your own file.