Vehicle data officially recognized as valid evidence for home charging of electric company cars!
The way home charging costs for electric company cars are reported and reimbursed on behalf of employers is evolving rapidly. In Germany, the Federal Ministry of Finance (Bundesministerium der Finanzen) has recently revised its tax guidelines to provide greater clarity and legal certainty for both employers and employees.
One notable and highly relevant change is that the vehicle’s internal meter is now officially recognized as a valid means of proof for measuring and reimbursing electricity charged at home.
A major step towards simplification
Until recently, the rules around reimbursing home charging were often complex and difficult to apply in practice.
With the new circular, the German Ministry aims to:
— Reduce administrative burden
— Eliminate existing ambiguities
— Provide greater legal certainty for all parties involved.
Based on data from the European Alternative Fuels Observatory (EAFO), Germany currently has more than 3 million fully or partially electric vehicles1 on the road, of which around 2 million are fully electric (BEV). Alongside France and the United Kingdom, Germany is generally regarded as the country with the largest fully or partially electrified vehicle fleet in Europe. This change is expected to enable significant administrative simplification for employers who reimburse home charging costs.
Until recently, the rules around reimbursing home charging were often complex and difficult to apply in practice.
With the new circular, the German Ministry aims to:
— Reduce administrative burden
— Eliminate existing ambiguities
— Provide greater legal certainty for all parties involved.
Based on data from the European Alternative Fuels Observatory (EAFO), Germany currently has more than 3 million fully or partially electric vehicles1 on the road, of which around 2 million are fully electric (BEV). Alongside France and the United Kingdom, Germany is generally regarded as the country with the largest fully or partially electrified vehicle fleet in Europe. This change is expected to enable significant administrative simplification for employers who reimburse home charging costs.
Vehicle internal meter officially recognized
The published circular explicitly refers to the vehicle’s internal meter (“fahrzeuginternen Zähler”, article 27) as a permitted and reliable source for measuring the number of kWh consumed when charging at home.
In concrete terms, this means that:
— Charging data originating from the vehicle itself may be used as evidence
— Data made available by car manufacturers, such as charging location and charged energy, are accepted
— The range of acceptable forms of proof is significantly expanded.
In addition to wallbox meter readings, vehicle data is now officially recognized as a fully valid alternative.
The published circular explicitly refers to the vehicle’s internal meter (“fahrzeuginternen Zähler”, article 27) as a permitted and reliable source for measuring the number of kWh consumed when charging at home.
In concrete terms, this means that:
— Charging data originating from the vehicle itself may be used as evidence
— Data made available by car manufacturers, such as charging location and charged energy, are accepted
— The range of acceptable forms of proof is significantly expanded.
In addition to wallbox meter readings, vehicle data is now officially recognized as a fully valid alternative.
From implicit acceptance to explicit recognition
It is important to emphasize that vehicle data, when accessed through official agreements with car manufacturers, has technically met the applicable accuracy and reliability requirements for home charging reimbursement for quite some time.
What was missing until now was not technical compliance, but explicit fiscal and administrative recognition. With this circular, that step has now been formally taken. This provides additional legal certainty and confirms that data-driven solutions based on validated vehicle measurements are also acceptable from a regulatory perspective.
It is important to emphasize that vehicle data, when accessed through official agreements with car manufacturers, has technically met the applicable accuracy and reliability requirements for home charging reimbursement for quite some time.
What was missing until now was not technical compliance, but explicit fiscal and administrative recognition. With this circular, that step has now been formally taken. This provides additional legal certainty and confirms that data-driven solutions based on validated vehicle measurements are also acceptable from a regulatory perspective.
No legal calibration requirement for the wallbox meter
Another important point is that, according to the German circular, a separate electricity meter at the wallbox does not have to comply with legal metrology requirements. This further lowers the barrier for home charging and makes reimbursement models simpler and more accessible.
Another important point is that, according to the German circular, a separate electricity meter at the wallbox does not have to comply with legal metrology requirements. This further lowers the barrier for home charging and makes reimbursement models simpler and more accessible.
Relevance for Europe
Although this circular originates from Germany, it is also highly relevant at a European level. The German guidelines represent an authoritative interpretation of European VAT and measurement principles, which are based on the same EU legislation as in countries such as Belgium, France, the Netherlands and Spain.
This makes the document an important reference for consistent application across Europe and a strong signal that other member states may follow this evolution.
Although this circular originates from Germany, it is also highly relevant at a European level. The German guidelines represent an authoritative interpretation of European VAT and measurement principles, which are based on the same EU legislation as in countries such as Belgium, France, the Netherlands and Spain.
This makes the document an important reference for consistent application across Europe and a strong signal that other member states may follow this evolution.
What does this mean for employers and mobility providers?
For employers with electric company cars, this means a significant administrative simplification:
— Simpler reimbursement processes
— Fewer hardware requirements
— Greater flexibility in home charging solutions.
For providers of mobility and charging solutions, it underlines the importance of reliable data processing and integration, with vehicle data playing an increasingly central role.
For employers with electric company cars, this means a significant administrative simplification:
— Simpler reimbursement processes
— Fewer hardware requirements
— Greater flexibility in home charging solutions.
For providers of mobility and charging solutions, it underlines the importance of reliable data processing and integration, with vehicle data playing an increasingly central role.
