What employers need to know about charging stations and the reimbursement of electricity costs

Electric company cars have become an integral part of modern employers' mobility policies. Whereas a fuel card used to suffice, today's electric driving brings new challenges. How do you arrange charging for company cars? What about costs and tax treatment? We list the key points for you in this blog. 

Charging: various options

Employees can charge their company car:

• At the office (if charging stations are available)
• At home (with a private charging system, whether or not provided by the employer)
• Via the public charging network 

Employers do not have to offer all the options. Align what you offer to your employees' positions and mobility needs. For example, a sales representative may benefit from a charging pass for public charging stations, while a charging station at home or the office could suffice for employees who only commute.

Home charging station: a smart investment?

With the advent of electric company cars – which typically have a higher purchase price – the Total Cost of Ownership of the company fleet risks rising drastically. The favourable tax treatment of electric vehicles and the lower CO₂ contributions help to offset this additional cost, but in many cases the installation of a home charging point at the employee’s residence is still an extra expense to consider.

A home charging station is not mandatory but it offers many advantages:

• It lowers the threshold to electric driving;
• Employees do not waste time at public charging stations;
• It is usually cheaper to charge at home.

Good to know: a home charging station, offered by the employer as part of the provision of a company car, is not considered as an additional benefit in kind. Both the RSZ (Belgian National Office for Social Security) and the FOD Financiën (FPS Finance) consider this part of the taxable benefit of the company car.

TIP: A charging station can be leased along with the car. If the costs are too high, consider salary packaging or a flexible benefits scheme. In that case, the employee contributes via their gross wage or end-of-year bonus. Please note that salary packaging is not always possible and requires proper legal justification. Consult your Acerta contact person to explore the possibilities. 

Note: If an employee takes ownership of the charging station at the end of the lease term, they must purchase it at the applicable market value. If ownership is transferred free of charge, a benefit in kind must be recorded in payroll, corresponding to the market value of the charging station at that time.
 

Reimbursement of electricity costs

The RSZ and FOD Financiën permit the reimbursement of company car charging expenses without being subject to taxes or social security contributions, provided that:

• The charging costs can be measured precisely, separately from private use.
• Only the actual cost are reimbursed.

Since early 2025, employers have been able to use a fixed rate per kWh to reimburse actual electricity costs. The rate is based on the CREG tariffs from two quarters earlier. This scheme, originally intended as temporary, was extended indefinitely by Circular Letter 2025/C/38. 

If they wish, employers still have the option to reimburse the employees' actual, verified charging costs. Specifically, how can the costs of home charging stations be reimbursed to employees? Two methods are permitted:

• The employee provides a monthly statement (or at another agreed frequency) of the kWh used to charge the company car, enabling the employer to reimburse these costs. This can be done in accordance with the company’s procedure for reimbursing expenses. 
• However, several charging station providers also offer to retrieve the charging data and reimburse employees directly for the costs incurred. The employer receives an invoice from the charging station provider. 

Consider a car policy

A car policy is also essential when switching to electric mobility. You should, for example, think about:

• Can a private car can be charged via the company charging stations and/or a home charging station?
• What happens if the charge card is misused?
• Do you allow fast charging and if so, under what conditions?
• How do you handle idle fees?
• What safety regulations apply to home charging stations?
• Who has priority at office charging stations?
• What happens to the charging station if an employee moves house or leaves the company?