Reimbursement for home charging of company electric vehicles
Here is how a company can reimburse an employee's home EV charging tax- and contribution-free. A method proven at our own company, complete with free templates.
How can the company reimburse home charging tax-free?
By having the charger measured by a separate, certified meter, and the company reimbursing at the rate shown on the colleague's electricity bill. In this case, no personal income tax, contributions, or social contribution tax need to be paid on it, it only needs to be declared. The exact conditions are listed below.
For many companies, this remains unresolved today. Company electric vehicles are often charged at home—amounting to thousands of kWh per year—which then ends up on the employee's electricity bill. Electric "refueling" doesn't fit into the standard fuel expense reports, so it is often not reimbursed, leaving employees to pay for the company car's electricity. And if it's reimbursed as a flat rate without precise metering, the cost cannot be verified, meaning the reimbursement is usually taxed as regular wages.
Our method is convenient: it causes no headache for the employee, the company, or the accounting department. Scroll down for the details, and claim the package for free at the end!
Our case: HUF 259,863 reimbursement, no deductions
We tested this method all the way through to live payment using an employee's company car: the charger went into operation in the summer of 2025, and the first settlement was prepared for the entire period covered by the electricity bill. So far, the accountant has processed two payments as expense reimbursements. In both cases, the net payment was equal to the gross amount.
What do you need? Conditions for tax-free reimbursement
Company vehicle
The charged car is owned or operated by the employer (purely electric or plug-in hybrid).
Certified, dedicated metering
The energy used for charging is measured exclusively and accurately: with a MID-certified meter and an automatic charging log.
An electricity bill issued in the name of the employee (or their spouse)
At the place of use where the charger operates.
Internal policy or agreement
About the reimbursement procedure. We will send the template for free.
!
If there is no separate, certified measurement
Without certified, separate metering, the cost cannot be verified, so the reimbursement is generally taxed as wages.
How does it work in practice?
Once, in the beginning
A certified, MID-compliant meter is installed before the charger. The company adopts an internal policy specifying the reimbursement rate per kilowatt-hour. Accounting then creates a separate reimbursement item in the payroll software.
Quarterly, approx. 10 minutes
The colleague fills out the expense report using the charging statement: they multiply the charged kWh by the unit price. Accounting pays out the amount as an expense reimbursement along with the salary.
Once a year
Based on the new annual electricity bill, the company is reviewing the unit price.
With a Voltie charger, administrative tasks practically disappear
The Voltie charger logs charging sessions linked to users via RFID, and reports are generated at the touch of a button. This way, quarterly billing truly takes just a few minutes.
Charger, installation, and certified MID meter in one package.
Does your colleague already have a charger? A MID meter can be retrofitted. Request a quote, and we will plan the certified metering during the site survey.
How much does the company reimburse? Here's how to calculate the unit price
The company can reimburse the full, consumption-proportionate market-price kWh cost shown on the colleague's electricity bill, including VAT. The vehicle's annual consumption of several thousand kWh pushes the household above the utility-reduced quota and into the more expensive market-price tier. The interpretation published in the NAV trade journal (Adóvilág) accepts this "higher price due to excess usage." It is worth calculating with this, as it covers the colleague's actual costs.
Only consumption-based items count (the monthly distributor base fee does not), and always take them from the breakdown page of the bill, not from the "amount due".
Fee item (from the invoice breakdown)
net HUF/kWh
Energy fee, residential market price
our case, 2026
31.80
Transmission system operation fee
pay-as-you-go
3.39
Distribution volumetric charge
pay-as-you-go
20.01
Net total
55.20
Gross (incl. 27% VAT)
= reimbursement unit price
70.10
Get the ready-made package for free
You'll get everything you need to implement the method at your own company: internal policies, a quarterly settlement sheet, completed templates, and a practical guide. In the policy, we've highlighted in yellow what you need to customize for your own company (company name, dates, frequency, deadline). Have your accountant review it before rollout—you can forward the guide to them as well.
This is what the completed settlement sheet looks like (with fictitious sample data)
Internal Policy Template (Word)
With company name placeholders and fillable fields highlighted in yellow
Quarterly Statement Template (Word)
kWh × unit price, ready to sign
Completed Samples (Word)
Policy and settlement sheet with fictitious data
Practical Guide for Companies (PDF + Word)
The complete method in a printable format, can also be forwarded to your accountant
Frequently Asked Questions
Is the reimbursement for home charging of a company electric car tax-free?
Yes, if the conditions are met. The most important requirement is that the charger is measured by a separate, certified sub-meter, and the company reimburses the cost based on the rate shown on the employee's electricity bill. In this case, it is exempt from personal income tax (PIT), social security contributions, and social contribution tax. However, it must be reported: the employer reports it in their monthly tax and contributions return, and the employee includes it in their personal income tax return based on the M30 tax certificate.
How should reimbursement be recorded and declared?
As an expense reimbursement provided in respect of employment, under a neutral expense reimbursement title (not under the 'commuting to work' title). The employer reports it in the monthly tax and contributions return, and the employee includes it in their personal income tax return based on the M30 certificate received from the employer. A separate expense declaration is not required, but supporting documents must be retained for at least 8 years. A detailed guide for your accountant is included in the free package.
Is the package really free?
Yes. After entering your email address, we will send you the download links. If you also opt in for further emails, you can unsubscribe from them at any time.
What is the reimbursement unit price?
The company may reimburse the full, consumption-based market price per kWh from the employee's electricity bill, including VAT. It is worth using this figure, as it covers the employee's actual costs. In our case, this was HUF 70.10/kWh in 2026.
How long does it take to implement?
The paperwork is quick with the templates: filling out the policy, recording the unit price from the electricity bill, and adding the reimbursement item to the payroll software. Typically, the longest step is the installation of the MID meter, the date for which we will coordinate during the assessment. After that, the settlement takes about 10 minutes quarterly.
How much does it cost to set up a certified metering system?
This depends on your existing charger and distribution board. The MID meter is installed in the distribution board upstream of the charger and can also be retrofitted. We will provide an exact quote after the on-site assessment. If you order the charger, installation, and MID meter together, we offer a discounted bundle package.
Do you need a new electricity bill every quarter?
No. The unit price must be recorded once a year based on the annual settlement invoice; the quarterly settlements will then use this value.
Does this method also work for plug-in hybrid cars?
Yes, the same method applies to electric charging. Petrol or diesel refuelling follows the standard fuel reimbursement process.
Does this also work for privately owned cars?
No. For personal vehicles, only business trips are reimbursable, using a mileage log or posting order. Reimbursing private home charging would be taxed as wage income.
What happens if there is no separate, certified metering?
In that case, the reimbursement does not count as a certified expense, so it is generally taxed as wages (15% personal income tax, 18.5% social security contribution, 13% social contribution tax). Certified, separate metering is the foundation of the entire system.
Sources
Adóvilág, the official journal of the National Tax and Customs Administration (NAV): Accounting for the electric charging of passenger cars
Personal Income Tax Act (Act CXVII of 1995), Section 25 (1), Schedule 3
WTS Klient: Deductibility of corporate electric vehicle charging
Voltie Ltd.: real settlement case documentation (2025–2026)
This summary provides general professional information, is not legally binding, and does not constitute tax advice. Please consult your accountant, tax advisor, or the tax authority (NAV) if necessary, regarding the final accounting method for your specific situation.
Author: Tamás Binder, Managing Director, Voltie Kft. We tested this method at our own company all the way to live payout, and here is our experience.
Updated: October 2026
