FIRST THINGS FIRST
What is required by the legislator in Belgium regarding the reimbursement of employees' home charging without it resulting in an additional taxable benefit?
Decision of the Chamber – The reimbursement exclusively pertains to the electricity charged by the electric company car, which must be demonstrated using a specific communication system that verifies that the power is actually charged into the company car.
– A MID-Meter or certification is not a legal requirement to make reimbursements.
– The car policy provides for the reimbursement of electricity for home charging.
– The employer does not need to provide a charging station; the employee may also use their own charging station.
– The reimbursement of an employer's own cost does not need to be reported on an income statement 281.10 or 20.
MID CERTIFICATION AND ACCURACY
It is often wrongly assumed that a MID meter or certification is required for the reimbursement of charging costs. This is not the case. In fact, even MID (Measuring Instruments Directive) certified charging stations and/or meters can have a deviation of up to 2%.
Source &
SourceEEVEE'S UNIQUE GUARANTEES
EEVEE distinguishes itself with a unique approach that guarantees both accuracy and verifiability:
1. Service Level Agreements (SLA's)EEVEE has agreements with car manufacturers that ensure the reliability of the transmitted data. These agreements include stringent standards for data accuracy, latency, uptime, and security measures, guaranteeing the reliability of the data.
2. Vehicle Homologation and Conformity CertificationEvery produced car complies with strict homologation processes and conformity certifications. This ensures that the measured data exactly matches the actual consumption of the company car.
3. Efficiency CalculationBesides measuring the power drawn from the grid, EEVEE also calculates the power that reaches the battery. This allows us to calculate the efficiency of a charging session, adding an extra layer of accuracy that other systems do not offer. For the reimbursement of charging sessions, EEVEE always uses the amount of power measured at the car's charging port, which is equal to the power departing from the charging point itself.
4. Company Car as Source
Furthermore, measuring the kWh in the car guarantees that the measured data is exclusively from the company car, which is also a legal requirement. Additionally, it ensures that charging fraud is not possible, two things that EEVEE can guarantee exclusively!.
DELOITTE'S MEMO: AN INDEPENDENT VERIFICATION
According to a memo from Deloitte, EEVEE's method meets the legal requirement to reimburse charging costs without resulting in an additional taxable benefit in kind for the employee. Deloitte confirms that the data recorded by EEVEE comes directly from the car and cannot be manipulated. This allows employers and social partners to trust that the reimbursement is legal, accurate, and based on verifiable data.