Anyone in Belgium who charges their electric company car at home will receive reimbursement from their employer for the charging costs. Since January, a flat-rate amount has been applied because the actual price is virtually impossible to calculate.

This flat rate, which reimburses the cost of charging electric company cars at home, will decrease from October 1st but will remain in effect permanently. This was decided by Finance Minister Jan Jambon (N-VA) in June.

Actual electricity costs

The tax authorities actually require reimbursement for home chargers to be based on actual electricity costs. However, in practice, this is nearly impossible. The amount is adjusted quarterly based on the average energy prices published by CREG. Still, other factors are also involved, such as the employee’s place of residence. 

A different amount applies to each region. For Flanders, this will be 30.70 cents/kWh as of October 1st; for Brussels, 33.56 cents/kWh; and for Wallonia, 34.57 cents/kWh.

Since the beginning of this year, the tax authorities have made it possible to opt for a flat-rate scheme, simplifying matters. However, reimbursement of actual electricity costs remains an option in the meantime.

Arrangement between employer and employee

The flat-rate amount is an arrangement between the employer and the employee. So, the arrangement is different for self-employed persons charging at home. As a self-employed person with your own business, you don’t have an employer to reimburse you.

However, as a self-employed person with a company, you can charge a company car at home in the company’s name. You can also use this flat rate to accurately account for your company’s expense reimbursement to yourself, as the managing director, for tax purposes.

But if you’re self-employed with a sole proprietorship, the flat-rate scheme does not apply. You charge your car at home and deduct the electricity costs as a business expense. You must demonstrate the actual cost through invoices, meters, and an energy contract.