Employees who charge their company cars at home must accurately report electricity consumption to their employer. The legally permitted flat rate is often insufficient. Precise billing requires technical equipment and reliable documentation. Companies and employees in Germany must decide which method is suitable: flat rate, manual, or automated.
Overview of the Three Billing Methods
Flat Rate Billing
The company pays a fixed monthly amount, regardless of actual electricity consumption. In Germany the amount depends on the vehicle type and whether charging is available at the workplace.
| Vehicle Type | Workplace Charging | Monthly Flat Rate |
|---|---|---|
| Electric Car | No | € 70 |
| Electric Car | Yes | € 30 |
| Plug-in Hybrid | No | € 35 |
| Plug-in Hybrid | Yes | E 15 |
Advantages
Tax-free under § 3 No. 50 EStG
No measurement effort
Low administrative burden
Disadvantages
Lack of transparency
Actual electricity costs often higher
No control over charging behavior
Manual Billing Based on Consumption
Electricity consumption is recorded via a separate MID-certified meter . Employees regularly read the meter and submit the data for reimbursement.
Requirements
Meter exclusively records company car usage
Meter reading is always visible and accessible
No other consumers connected to the meter
Disadvantages
Prone to errors
High effort
Not legally compliant for shared charging setups
Automated Billing
Charging sessions are digitally recorded and transmitted directly to the company, e.g., via the Charge Repay Service.
Advantages
Convenient and audit-proof
Legally compliant even with multiple users
No manual documentation required
Separation of private and business charging via a web application
Technical Basis
MID meter with communication interface
Web application for management
Retrofit possible regardless of manufacturer
Technical Requirements for Accurate Billing
To ensure legally compliant billing, specific technical standards must be met. A legally compliant charging station or appropriate retrofit is required.
Compliant with MessEG and MessEV
Cryptographically secured measurement data
Interfaces to billing systems
Suitable for third-party billing
Alternative: The Charge Repay Service enables retrofitting of existing charging stations. The solution is manufacturer-independent.
Decision Support for Companies
| Method | Effort | Legal Compliance | Cost | Recommended For |
|---|---|---|---|---|
| Flat Rate Billing | Low | Medium | Low | Small fleets, simple cases |
| Manual Billing | High | Limited | Low | Individuals with separate meters |
| Automated Billing | Medium | High | Medium | SMEs, multiple users, sustainability |
Conclusion: Legally Compliant Billing with Minimal Effort
The appropriate billing method depends on various factors, including fleet size, technical setup, tax regulations, and usage behavior. Those looking to reduce effort while ensuring legal compliance will find a flexible solution in the Charge Repay Service. Retrofitting is also possible for existing charging stations.
