In brief
Charging cost accounting records where an electric vehicle was charged and assigns the cost to the correct cost center. It covers charging at the company site, at home, and on the public network.
Why is accounting more complex than for refueling?
Because charging takes place in three locations, each with a different billing process. Public charging uses charging cards and appears on a consolidated invoice, much like a fuel card. Charging at the company site draws on the company's electricity connection and appears as an electricity cost without a vehicle identifier. Home charging of company cars involves reimbursing the driver through payroll.
Three processes, three systems, one vehicle: only by bringing them together do the actual energy costs become clear.
What should be considered for home charging?
The choice between a flat rate and reimbursement based on actual consumption. If reimbursement is calculated per kilowatt-hour, the meter must comply with calibration law; otherwise, the supporting evidence may be challenged by the tax authority. A flat rate is simpler but may not cover actual costs at high mileage.
Flat rate or consumption-based reimbursement?
Both approaches are permitted. They differ in the work involved and the mileage at which reimbursement still covers actual costs.
| Feature | Flat rate | Based on actual consumption |
|---|---|---|
| Metering equipment | Not required | Meter compliant with calibration law |
| Evidence for each charging session | Not required | Required |
| Ongoing work | Same amount each month | Continuous data collection and allocation |
| Accuracy | Rough approximation | Matches actual consumption |
| Suitable for | Low to medium mileage | High mileage |
| Risk | Reimbursement is below actual costs | Acceptance depends on the metering equipment |
What happens without reliable accounting?
Two effects reinforce each other. First, there is no sound basis for comparing the costs of electric and combustion-engine vehicles, because some energy costs disappear into the site's general electricity bill. Second, drivers switch to public charge points when home charging reimbursement is cumbersome or delayed. That is the most expensive place to charge and erodes some of the economic benefit of the transition.
Further reading
Fleet Management Without Excel Spreadsheets
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