Whether your reimbursement includes VAT depends on who receives it. A reimbursement paid to a person carries no VAT. A reimbursement paid to a business (or homeowners' association) with a VAT number in the dashboard has 21% VAT added. The type of charging station, or whether it is called private or business, does not decide this. The recipient does.
Who receives the reimbursement, and what that means for VAT
The reimbursement is paid to | VAT on the reimbursement |
An employee (employee location, home charging) | No VAT |
A private individual with their own charging station | No VAT |
A business or homeowners' association with a VAT number in the dashboard | 21% VAT added |
A business or homeowners' association without a VAT number in the dashboard | No VAT, the invoice shows "VAT Exempt" |
A business with a VAT number outside the Netherlands | VAT reverse-charged (0%) |
On an employee location the reimbursement always goes to the employee as a person, so no VAT is added even if the employee has a VAT number of their own.
Home charging for employees: which rate should you set?
The rate on an employee location is exactly what the employee receives per kWh. Nothing is added and nothing is deducted. The dashboard says the same: the column is called "Price per kWh (this tariff will be reimbursed)".
If you want your employee to get back what they actually pay at home, set the full kWh price of their energy supplier, including energy tax and VAT. Prices shown as "excl. VAT" elsewhere in the dashboard, for example on tariffs for public charging, are about what drivers pay, not about what your employee receives.
Example: your employee pays €0.30 per kWh including VAT at home and charges 100 kWh.
You set €0.30.
The employee receives 100 × €0.30 = €30.00, without VAT.
If you set €0.25, the employee receives €25.00. You change the rate under My Locations → Employees Locations: click the edit icon next to the employee and enter the "Price per kWh" in the Update Price Settings window. A new rate applies to sessions after the change.
With a dynamic rate, enter 21 in the "Percentage surcharge" field to cover the VAT your employee pays to their energy supplier. See Setting up dynamic reimbursement for home charging.
Does your employee charge at home with a company charge card?
Then you see two amounts, and both are correct:
The reimbursement to the employee: the rate you set, without VAT.
The charge card invoice to the business: the same rate plus 21% VAT.
Example: rate €0.35, 100 kWh.
The employee receives €35.00.
The business receives a charge card invoice of €35.00 + €7.35 VAT = €42.35, or €0.4235 per kWh.
The difference is the VAT on the charge card invoice. E-Flux by Road pays it to the tax authorities, and a VAT-registered business can reclaim it. Net, a kWh then costs the business €0.35, which is exactly what the employee receives. Nobody is paid too much or too little.
Reimbursement paid to a business or homeowners' association
VAT depends on the VAT number on the account in the dashboard, under Account settings → Organization → Account info & contact, in the "VAT number" field. Once you add a VAT number, 21% VAT is added to reimbursements for sessions that end afterwards. Reimbursement invoices that have already been issued do not change by themselves. If you want them corrected, contact support.
Why do I have reimbursements with and without VAT?
Charging stations on the same account can have different recipients. The charging station at the office may pay out to the business (with VAT), while the home charging stations pay out to the employees (without VAT). Each recipient gets their own reimbursement invoice.
Are you self-employed with your own charging station?
VAT is only added when your charging station pays out to an account that is set up as a business and has a VAT number. If your charging station is on a private account, or it is an employee location from your employer, no VAT is added, even if you have a VAT number yourself.
Can the reimbursement for an employee's home charging station go to our company, with VAT?
Yes, but only by changing who receives it. Adding a VAT number to your account changes nothing on an employee location, because the reimbursement there always goes to the employee.
If you want the reimbursement for that charging station paid to the business, contact support. The location is then changed to a business location that pays out to the business account. From then on the business receives the reimbursement, with 21% VAT if the account has a VAT number, and the employee no longer receives it directly. How you then compensate the employee yourself is arranged outside E-Flux by Road.
Can I change who receives the reimbursement?
Yes, but not yourself in the dashboard. Contact support. A change applies to the next reimbursement runs and does not alter invoices that have already been issued.
Tax treatment
This article explains how E-Flux by Road calculates the reimbursement. How you treat it for tax purposes, for example in your payroll or VAT return, is something to discuss with your own adviser.