{"id":6889,"date":"2025-02-11T16:46:17","date_gmt":"2025-02-11T15:46:17","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=6889"},"modified":"2025-02-11T16:55:10","modified_gmt":"2025-02-11T15:55:10","slug":"nouvelle-legislation-remboursement-des-frais-delectricite-pour-la-recharge-des-vehicules-dentreprise","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/nouvelle-legislation-remboursement-des-frais-delectricite-pour-la-recharge-des-vehicules-dentreprise\/","title":{"rendered":"Nouvelle l\u00e9gislation : remboursement des frais d\u2019\u00e9lectricit\u00e9 pour la recharge des v\u00e9hicules d\u2019entreprise"},"content":{"rendered":"

Pour les employeurs et les employ\u00e9s, il est crucial de comprendre la diff\u00e9rence entre la fourniture gratuite d\u2019\u00e9lectricit\u00e9 et le remboursement des frais d\u2019\u00e9lectricit\u00e9 pour la recharge des v\u00e9hicules d\u2019entreprise. Ces nuances peuvent avoir un impact important sur le traitement fiscal.<\/strong><\/p>\n

Fourniture gratuite ou remboursement ?<\/h2>\n

Lorsqu’il s’agit d’une fourniture gratuite d\u2019\u00e9lectricit\u00e9, l’employeur paye directement le fournisseur d’\u00e9nergie au nom de l\u2019employ\u00e9, par exemple via une carte de recharge ou en rechargeant le v\u00e9hicule de l\u2019entreprise sur le site de l\u2019entreprise. Cela est consid\u00e9r\u00e9 comme un avantage compris dans l’avantage forfaitaire en nature du v\u00e9hicule d’entreprise lui-m\u00eame, et aucun avantage taxable suppl\u00e9mentaire n’est \u00e9tabli.<\/p>\n

Cependant, dans le cas d\u2019un remboursement des frais d\u2019\u00e9lectricit\u00e9, les frais sont pay\u00e9s par l’employ\u00e9 et ensuite rembours\u00e9s (partiellement) par l’employeur. Cela constitue un avantage distinct qui est fiscalement trait\u00e9 diff\u00e9remment, selon la nature du d\u00e9placement. Le remboursement des frais d\u2019\u00e9lectricit\u00e9 strictement li\u00e9s aux d\u00e9placements professionnels est consid\u00e9r\u00e9 comme un remboursement non imposable des frais propres de l’employeur. L’employeur doit n\u00e9anmoins conserver les pi\u00e8ces justificatives n\u00e9cessaires pour prouver que ces frais lui sont propres.<\/p>\n

En revanche, le remboursement des frais d\u2019\u00e9lectricit\u00e9 pour des d\u00e9placements priv\u00e9s (comme le trajet domicile-travail) est consid\u00e9r\u00e9 comme un remboursement des frais personnels d\u2019\u00e9lectricit\u00e9. Cela entra\u00eene un avantage imposable suppl\u00e9mentaire en plus de l\u2019avantage li\u00e9 au v\u00e9hicule.<\/p>\n

Exception sur la base de la circulaire 2024\/C\/77<\/h2>\n

Un aspect important de la nouvelle l\u00e9gislation est que le remboursement des frais d\u2019\u00e9lectricit\u00e9 par l\u2019employeur peut, dans certaines circonstances, \u00eatre assimil\u00e9 \u00e0 la fourniture gratuite d\u2019\u00e9lectricit\u00e9, qui est fiscalement plus avantageuse. Cela signifie que le remboursement ne constitue pas un avantage imposable distinct, mais est inclus dans l\u2019avantage forfaitaire du v\u00e9hicule d’entreprise. Pour b\u00e9n\u00e9ficier de cette exception fiscale avantageuse, quatre conditions doivent \u00eatre respect\u00e9es :<\/p>\n

    \n
  1. L\u2019employeur met une borne de recharge \u00e0 disposition<\/strong>
    \nL’employeur doit fournir une borne de recharge \u00e0 l’employ\u00e9. Cependant, il ne s’agit pas d’une condition absolue, un employ\u00e9 poss\u00e9dant d\u00e9j\u00e0 une borne peut continuer \u00e0 l’utiliser.<\/li>\n
  2. La borne de recharge dispose d’un syst\u00e8me de communication<\/strong>
    \nLa borne de recharge doit \u00eatre \u00e9quip\u00e9e d’un syst\u00e8me de communication sp\u00e9cifique permettant de rapporter la consommation d\u2019\u00e9lectricit\u00e9 pour la recharge du v\u00e9hicule d\u2019entreprise directement \u00e0 l\u2019employeur. Cela offre la transparence n\u00e9cessaire pour garantir que le remboursement ne concerne que l\u2019\u00e9lectricit\u00e9 utilis\u00e9e pour le v\u00e9hicule d’entreprise.<\/li>\n
  3. Des accords clairs dans la politique automobile (car policy)<\/strong>
    \nLa politique automobile de l’employeur doit pr\u00e9voir explicitement le remboursement des frais d\u2019\u00e9lectricit\u00e9 \u00ab\u00a0recharg\u00e9e\u00a0\u00bb via la borne de recharge.<\/li>\n
  4. Remboursement bas\u00e9 sur les co\u00fbts r\u00e9els d\u2019\u00e9lectricit\u00e9<\/strong>
    \nLe remboursement doit \u00eatre bas\u00e9 sur les co\u00fbts r\u00e9els d\u2019\u00e9lectricit\u00e9. Cependant, cela peut \u00eatre extr\u00eamement complexe en raison de facteurs tels que les tarifs de jour et de nuit, les types de contrats d\u2019\u00e9nergie, la pr\u00e9sence de panneaux solaires, etc.<\/li>\n<\/ol>\n

    Afin de limiter cette complexit\u00e9 et la charge administrative associ\u00e9e, une tol\u00e9rance administrative<\/strong> est autoris\u00e9e. Les employeurs peuvent calculer les co\u00fbts r\u00e9els d\u2019\u00e9lectricit\u00e9 sur la base d\u2019un montant forfaitaire par kWh, \u00e0 condition que ce montant ne d\u00e9passe pas le tarif maximal autoris\u00e9 par la CREG<\/strong>. Ce tarif sera d\u00e9termin\u00e9 chaque trimestre s\u00e9par\u00e9ment pour les trois r\u00e9gions. La r\u00e9gion applicable d\u00e9pendra du lieu de r\u00e9sidence de l’employ\u00e9. Par exemple, pour le premier trimestre de 2025, ce tarif dans la r\u00e9gion flamande sera de 28,22 centimes d\u2019euro par kWh<\/strong>. Ce tarif forfaitaire constitue une solution pratique qui r\u00e9duit consid\u00e9rablement la charge administrative pour les employeurs et les employ\u00e9s.<\/p>\n

    Quelles perspectives pour l’avenir ?<\/h2>\n

    Bien que cette mesure offre une solution int\u00e9ressante, il est important de comprendre que cette tol\u00e9rance administrative ne s’appliquera que temporairement. La mesure est valable jusqu\u2019au 31 d\u00e9cembre 2025. Apr\u00e8s cette date, l’administration r\u00e9\u00e9valuera la situation et pourrait introduire une nouvelle l\u00e9gislation.<\/p>\n

    Nos experts sont l\u00e0 pour vous aider<\/h2>\n

    Si vous souhaitez obtenir plus d’informations afin de prendre d\u00e8s \u00e0 pr\u00e9sent les mesures n\u00e9cessaires pour respecter les conditions et les exigences administratives de ce r\u00e9gime, vous pouvez toujours nous contacter<\/a>. Vous serez ainsi non seulement en conformit\u00e9, mais vous \u00e9conomiserez aussi du temps, des co\u00fbts et des pr\u00e9occupations.<\/p>\n","protected":false},"excerpt":{"rendered":"

    La transition vers la conduite \u00e9lectrique apporte non seulement des avantages \u00e9cologiques, mais aussi de nouveaux d\u00e9fis fiscaux et administratifs. <\/p>\n","protected":false},"author":1,"featured_media":3650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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