Why does the amount shown for my home charging session differ from my employer’s cost?

The reimbursement shown for a home charging session can differ from the amount charged to your employer because the employee reimbursement and the employer invoice may be processed differently for VAT purposes.

When an employee receives reimbursement for a home charging session, the reimbursement is typically paid out excluding VAT. For the employer, the costs of the same charging session are recorded including VAT. This can result in a difference between the amount you receive and the amount your employer sees on the invoice.

The difference between the reimbursement you receive and the costs your employer sees does not, therefore, mean that any additional costs are being withheld.

The home charging reimbursement rate is agreed between the employer and employee. If the charging point is privately owned, the employee enters the agreed reimbursement rate. If the charging point is owned or managed by the employer, the employer sets the rate.

Example:

If the reimbursement rate is €0.48 per kWh, you receive €0.48 per kWh. If the employer’s invoice applies 21% VAT to that amount, the employer’s cost is approximately €0.58 per kWh (€0.48 × 1.21 = €0.5808, rounded to €0.58).