In this article, we explain what is changing in the billing of electric company cars when charging at home, what proof will be required in the future, what options are available for employers, and how you can now set up your fleet to be legally compliant.
With the new guidelines from the German Federal Ministry of Finance, the tax exemption for charging costs is more closely tied to an actual and verifiable recording of the energy charged.
The reform mainly affects:
Up to and including 2025, employers were able to reimburse flat-rate amounts for electricity charged at home tax-free—without detailed proof of consumption. This simplification will be eliminated at the turn of the year.
Flat rates no longer applyThe previous monthly flat rates for charging electricity will be discontinued without replacement as of January 1, 2026.
Proof becomes mandatoryTax-free reimbursement is only possible if the actually charged kilowatt-hours (kWh) are proven and documented.
For example via:
No more estimatesEstimates or self-prepared vouchers without a meter are not permitted.
Usage-based billing
Billing must be based on exact consumption:
Electricity price flat rate as an alternative
If determining individual electricity costs is difficult (e.g., with dynamic electricity tariffs or PV use), the BMF allows a uniform electricity price flat rate per kWh as a basis for calculation.
Practical exemptions apply to companies and employees who use electricity tariffs with variable prices or self-generated electricity from a PV system.
Average values permitted:
For dynamic tariffs, an average electricity price can be applied instead of billing by the minute.
PV usage remains possible:
Electricity from a private PV system can still be included in company car billing if the chosen billing model is documented in a comprehensible manner. A fixed electricity price can be applied or a monthly averaged price can be used.
Adjustment of the car policy
Companies must review their existing reimbursement models and adapt them to the new requirements.
Implement technical verification solutions
The use of:
is becoming increasingly necessary for legally compliant company car accounting.
Digital documentation
Manual billing via Excel or paper receipts is becoming increasingly impractical due to stricter requirements. Digital systems make verification, archiving, and auditing easier.
Although the legal requirements are increasing, benefits are also emerging:
More transparency: Every charged kWh is recorded precisely – no more flat rates that could distort costs.
Fairer billing: Employees are reimbursed only for actually charged energy.
Better predictability: Standardized documentation reduces the risk of tax or business audits.
The new legal requirements starting in 2026 make one thing clear: Without transparent, metered, and digital solutions, the billing of company cars charged at home will become significantly more complex. This is precisely where NRGkick and Charging4Fleets as an integrated fleet charging solution.
NRGkick enables the precise recording of charged energy – regardless of whether the company car is charged at home, at work, or on the go. In combination with Charging4Fleets, the relevant charging data is automatically collected, processed, and made usable for company car billing. This creates a reliable basis for the consumption-accurate reimbursement of charging costs in accordance with the new legal regulations.
Charging4Fleets significantly simplifies wallbox and home charging billing for company cars, in particular.
The solution supports companies in,
This is how employers can legally implement the billing for company cars charged at home – without flat rates, without estimates, and without additional administrative effort for employees or accounting.
Especially for companies with multiple electric company cars, a scalable solution is crucial. NRGkick and Charging4Fleets are designed to be used from a single company car to a large corporate fleet. New vehicles, users, or charging points can be integrated flexibly – ideal for companies that want to expand their e-mobility strategy long-term.
Does the charging solution need a calibrated meter?
We recommend charging solutions that already include a separate, readable energy meter. However, a calibrated/MID meter is not a legal requirement. NRGkick features a highly accurate built-in energy meter (maximum deviation ± 1 %) that is tamper-proof and cannot be reset. This ensures that accurate and reliable charging data serves as the basis for billing.
The new rules for billing company car home charging starting in 2026 will bring more transparency, but will also present companies with new organizational and technical challenges. Flat rates are a thing of the past – instead, exact measurement, clean documentation, and digital billing solutions are required.
Companies that act early can use this transition as an opportunity: for clear processes, fair cost distribution, and future-proof company car billing. With solutions like NRGkick and Charging4Fleets home charging of company electric cars can not only be billed in compliance with the law, but also integrated efficiently and scalably into existing fleet processes.
Make charging and billing company cars at home simple, transparent and efficient - with the complete solution from NRGkick.
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Charge flexibly, reimburse with legal certainty, integrate seamlessly – the NRGkick MID Business combines everything modern business fleets require in a single device. Featuring an integrated MID meter, full MID compliance, and native Charging4Fleets integration, it is the professional charging solution for company vehicles, fleet cars, and home charging.
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