{"id":258416,"date":"2024-12-26T18:11:45","date_gmt":"2024-12-26T18:11:45","guid":{"rendered":"https:\/\/carcostadvisor.com\/?p=258416"},"modified":"2025-01-07T14:18:49","modified_gmt":"2025-01-07T14:18:49","slug":"circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe","status":"publish","type":"post","link":"https:\/\/carcostadvisor.com\/fr\/blog\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\/","title":{"rendered":"Circulaire 2024\/C\/77 : Nouvelles r\u00e8gles fiscales pour la recharge \u00e0 domicile des voitures de soci\u00e9t\u00e9"},"content":{"rendered":"

Publi\u00e9 le 5 d\u00e9cembre 2024, cette circulaire \u00e9tablit les r\u00e8gles fiscales applicables au remboursement des frais d\u2019\u00e9lectricit\u00e9 pour la recharge \u00e0 domicile des voitures d\u2019entreprise \u00e9lectriques ou hybrides rechargeables.<\/em><\/p>\n

1. Distinction entre fourniture gratuite et remboursement de frais d\u2019\u00e9lectricit\u00e9<\/h3>\n

Fourniture gratuite d\u2019\u00e9lectricit\u00e9<\/h4>\n

L\u2019employeur prend en charge directement les co\u00fbts d\u2019\u00e9lectricit\u00e9, qui sont inclus dans l\u2019avantage de toute nature (ATN)<\/strong> d\u00e9j\u00e0 impos\u00e9 pour l\u2019utilisation personnelle de la voiture d\u2019entreprise.<\/p>\n

Exemples :<\/p>\n

    \n
  • Recharge gratuite sur le lieu de travail.<\/li>\n
  • Utilisation d\u2019une carte de recharge publique factur\u00e9e \u00e0 l\u2019employeur.<\/li>\n
  • Contrat d\u2019\u00e9nergie distinct pour une borne de recharge \u00e0 domicile.<\/li>\n<\/ul>\n

    Remboursement des frais d\u2019\u00e9lectricit\u00e9<\/h4>\n

    Lorsque le travailleur paie les frais d\u2019\u00e9lectricit\u00e9 et se fait rembourser, ce remboursement est imposable s\u00e9par\u00e9ment<\/strong> selon l\u2019usage (professionnel, domicile-travail ou priv\u00e9).<\/p>\n

    2. Traitement fiscal selon le type de d\u00e9placement<\/h3>\n

    D\u00e9placements professionnels<\/h4>\n

    Le remboursement est non imposable<\/strong> si :<\/p>\n

      \n
    • Les frais rembours\u00e9s couvrent uniquement des d\u00e9penses professionnelles.<\/li>\n
    • Ces frais sont justifi\u00e9s par des preuves v\u00e9rifiables (factures, relev\u00e9s).<\/li>\n<\/ul>\n

      D\u00e9placements priv\u00e9s et domicile-lieu de travail<\/h4>\n

      Le remboursement est enti\u00e8rement imposable<\/strong>, sans exon\u00e9ration.<\/p>\n

      3. Exception pour les voitures \u00e9lectriques<\/h3>\n

      Pour encourager la transition \u00e9cologique, les remboursements d\u2019\u00e9lectricit\u00e9 pour les voitures \u00e9lectriques b\u00e9n\u00e9ficient d\u2019une exception \u00e0 condition que :<\/p>\n

        \n
      • Une borne de recharge sp\u00e9cifique<\/strong> soit utilis\u00e9e (fournie par l\u2019employeur ou personnelle).<\/li>\n
      • Le remboursement soit bas\u00e9 sur des frais r\u00e9els<\/strong> (justifi\u00e9s par factures ou syst\u00e8me de communication).<\/li>\n
      • La politique automobile (car policy) de l\u2019entreprise inclut explicitement cette disposition.<\/li>\n<\/ul>\n

        Dans ce cas, le remboursement est int\u00e9gr\u00e9 dans l\u2019ATN unique de la voiture, sans imposition suppl\u00e9mentaire<\/strong>.<\/p>\n

        4. Simplification avec un montant fixe par kWh<\/h3>\n

        Pour \u00e9viter les lourdeurs administratives li\u00e9es au calcul des frais r\u00e9els, un montant fixe par kWh<\/strong> est accept\u00e9, bas\u00e9 sur les tarifs moyens publi\u00e9s par la CREG<\/strong>.<\/p>\n

        Tarifs pour le 1er trimestre 2025<\/strong> :<\/p>\n

          \n
        • Flandre<\/strong> : 28,22 centimes\/kWh<\/li>\n
        • Bruxelles<\/strong> : 32,94 centimes\/kWh<\/li>\n
        • Wallonie<\/strong> : 32,56 centimes\/kWh<\/li>\n<\/ul>\n

          Ces montants sont ajust\u00e9s trimestriellement pour refl\u00e9ter les fluctuations des prix de l\u2019\u00e9lectricit\u00e9.<\/p>\n

          \ud83d\udccc Tol\u00e9rance administrative :<\/strong> Cette m\u00e9thode est applicable jusqu\u2019au 31 d\u00e9cembre 2025<\/strong>.<\/p>\n

          5. Transfert de propri\u00e9t\u00e9 des bornes de recharge<\/h3>\n

          Si une borne de recharge fournie par l\u2019employeur est transf\u00e9r\u00e9e gratuitement au travailleur (par exemple, \u00e0 la fin du contrat de leasing), cela g\u00e9n\u00e8re un avantage de toute nature imposable<\/strong> bas\u00e9 sur la valeur r\u00e9siduelle de la borne au moment du transfert.<\/p>\n

          6. Conditions d\u2019\u00e9ligibilit\u00e9 des bornes de recharge<\/h3>\n
            \n
          • La borne doit permettre de distinguer pr\u00e9cis\u00e9ment la consommation li\u00e9e \u00e0 la voiture d\u2019entreprise.<\/li>\n
          • Des syst\u00e8mes de communication sp\u00e9cifiques ou des compteurs interm\u00e9diaires sont n\u00e9cessaires pour garantir la v\u00e9rifiabilit\u00e9 des donn\u00e9es.<\/li>\n
          • \u00c0 partir de 2025<\/strong>, les bornes install\u00e9es doivent r\u00e9pondre \u00e0 des normes de pr\u00e9cision strictes (marge d\u2019erreur < 2 %).<\/li>\n<\/ul>\n

            7. Entr\u00e9e en vigueur et tol\u00e9rance r\u00e9troactive<\/h3>\n
              \n
            • Ces r\u00e8gles s\u2019appliquent \u00e0 partir du 1er janvier 2025<\/strong>.<\/li>\n
            • Les remboursements r\u00e9alis\u00e9s avant cette date seront accept\u00e9s avec souplesse s\u2019ils sont bas\u00e9s sur les tarifs CREG et effectu\u00e9s de bonne foi.<\/li>\n<\/ul>\n

              Implications pour les employeurs<\/h3>\n
                \n
              1. Mise \u00e0 jour des car policies<\/strong> pour int\u00e9grer ces nouvelles r\u00e8gles.<\/li>\n
              2. Investissements dans des bornes conformes<\/strong> aux normes de pr\u00e9cision et de communication.<\/li>\n
              3. Gestion simplifi\u00e9e gr\u00e2ce \u00e0 l\u2019utilisation des montants fixes CREG<\/strong> pour 2025.<\/li>\n<\/ol>\n

                \ud83d\udca1 Conclusion :<\/strong> Cette circulaire est une opportunit\u00e9 d\u2019aligner vos politiques de mobilit\u00e9 avec les objectifs fiscaux et environnementaux, tout en garantissant une conformit\u00e9 optimis\u00e9e.<\/p>\n

                \n","protected":false},"excerpt":{"rendered":"

                Publi\u00e9 le 5 d\u00e9cembre 2024, cette circulaire \u00e9tablit les r\u00e8gles fiscales applicables au remboursement des frais d\u2019\u00e9lectricit\u00e9 pour la recharge \u00e0 domicile des voitures d\u2019entreprise \u00e9lectriques ou hybrides rechargeables. 1. Distinction entre fourniture gratuite et remboursement de frais d\u2019\u00e9lectricit\u00e9 Fourniture gratuite d\u2019\u00e9lectricit\u00e9 L\u2019employeur prend en charge directement les co\u00fbts d\u2019\u00e9lectricit\u00e9, qui sont inclus dans l\u2019avantage […]<\/p>\n","protected":false},"author":11,"featured_media":258419,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[51,50],"tags":[],"dipi_cpt_category":[],"class_list":["post-258416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-la-conduite-electrique"],"yoast_head":"\nCirculaire 2024\/C\/77 : Nouvelles r\u00e8gles fiscales pour la recharge \u00e0 domicile des voitures de soci\u00e9t\u00e9 - Car Cost Advisor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carcostadvisor.com\/fr\/blog\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circulaire 2024\/C\/77 : Nouvelles r\u00e8gles fiscales pour la recharge \u00e0 domicile des voitures de soci\u00e9t\u00e9 - Car Cost Advisor\" \/>\n<meta property=\"og:description\" content=\"Publi\u00e9 le 5 d\u00e9cembre 2024, cette circulaire \u00e9tablit les r\u00e8gles fiscales applicables au remboursement des frais d\u2019\u00e9lectricit\u00e9 pour la recharge \u00e0 domicile des voitures d\u2019entreprise \u00e9lectriques ou hybrides rechargeables. 1. Distinction entre fourniture gratuite et remboursement de frais d\u2019\u00e9lectricit\u00e9 Fourniture gratuite d\u2019\u00e9lectricit\u00e9 L\u2019employeur prend en charge directement les co\u00fbts d\u2019\u00e9lectricit\u00e9, qui sont inclus dans l\u2019avantage […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/carcostadvisor.com\/fr\/blog\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\/\" \/>\n<meta property=\"og:site_name\" content=\"Car Cost Advisor\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-26T18:11:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-07T14:18:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/carcostadvisor.com\/wp-content\/uploads\/2024\/12\/evnex-ltd-DqkqZkS3wdc-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1134\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Benjamin Breny\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Benjamin Breny\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/blog\\\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/blog\\\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\\\/\"},\"author\":{\"name\":\"Benjamin Breny\",\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/#\\\/schema\\\/person\\\/3821ebd01c15edc79fe481b1cc9daf64\"},\"headline\":\"Circulaire 2024\\\/C\\\/77 : Nouvelles r\u00e8gles fiscales pour la recharge \u00e0 domicile des voitures de soci\u00e9t\u00e9\",\"datePublished\":\"2024-12-26T18:11:45+00:00\",\"dateModified\":\"2025-01-07T14:18:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/blog\\\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\\\/\"},\"wordCount\":611,\"publisher\":{\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/blog\\\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/carcostadvisor.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/evnex-ltd-DqkqZkS3wdc-unsplash.jpg\",\"articleSection\":[\"Fiscalit\u00e9\",\"La conduite \u00e9lectrique\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/blog\\\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\\\/\",\"url\":\"https:\\\/\\\/carcostadvisor.com\\\/fr\\\/blog\\\/circulaire-2024-c-77-nouvelles-regles-fiscales-pour-la-recharge-a-domicile-des-voitures-de-societe\\\/\",\"name\":\"Circulaire 2024\\\/C\\\/77 : Nouvelles r\u00e8gles fiscales pour la recharge \u00e0 domicile des voitures de soci\u00e9t\u00e9 - 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