{"id":258759,"date":"2025-04-07T09:36:21","date_gmt":"2025-04-07T09:36:21","guid":{"rendered":"https:\/\/carcostadvisor.com\/?p=258759"},"modified":"2025-05-05T15:41:40","modified_gmt":"2025-05-05T15:41:40","slug":"nouveaux-tarifs-creg-a-partir-du-1er-avril-2025-pour-le-remboursement-de-lelectricite-facturee-a-domicile","status":"publish","type":"post","link":"https:\/\/carcostadvisor.com\/fr\/blog\/nouveaux-tarifs-creg-a-partir-du-1er-avril-2025-pour-le-remboursement-de-lelectricite-facturee-a-domicile\/","title":{"rendered":"Nouveaux tarifs CREG \u00e0 partir du 1er avril 2025 pour le remboursement de l’\u00e9lectricit\u00e9 factur\u00e9e \u00e0 domicile"},"content":{"rendered":"

Le 5 d\u00e9cembre 2024, le SPF Finances a publi\u00e9 une circulaire fiscale relative au remboursement des frais d’\u00e9lectricit\u00e9 domestique pour les voitures de soci\u00e9t\u00e9. Cette circulaire permet aux entreprises et aux employeurs d’utiliser les tarifs de la CREG pour le remboursement des frais de recharge.<\/em><\/p>\n

Modifications des tarifs de la CREG pour le 2e trimestre 2025<\/strong><\/p>\n

La nouvelle m\u00e9thodologie s’applique aux remboursements depuis le 1er janvier 2025 et est adapt\u00e9e trimestriellement. Les tarifs de la CREG pour le deuxi\u00e8me trimestre 2025 sont d\u00e9sormais connus.<\/p>\n

Remboursement sur base de taux r\u00e9els ou forfaitaires<\/strong><\/h1>\n

En principe, les remboursements de l’employeur doivent \u00eatre bas\u00e9s sur le tarif r\u00e9el que l’employ\u00e9 paie \u00e0 son fournisseur d’\u00e9lectricit\u00e9. Toutefois, depuis le 1er janvier 2025, les employeurs peuvent \u00e9galement utiliser un tarif forfaitaire bas\u00e9 sur les tableaux de bord mensuels de la CREG, la Commission f\u00e9d\u00e9rale de r\u00e9gulation de l’\u00e9nergie. Pour les calculs fiscaux, un taux moyen par trimestre est utilis\u00e9.<\/p>\n

Pour le deuxi\u00e8me trimestre 2025, le taux forfaitaire est d\u00e9termin\u00e9 sur base des prix moyens de l’\u00e9lectricit\u00e9 de novembre 2024, d\u00e9cembre 2024 et janvier 2025. Ce tarif varie selon les r\u00e9gions et est d\u00e9termin\u00e9 en fonction du lieu de r\u00e9sidence de l’employ\u00e9.<\/p>\n

Taux forfaitaires maximaux de remboursement de la CREG<\/strong><\/h1>\n

Janvier – mars 2025<\/p>\n

– Flandre : 0,2822 \u20ac\/kWh<\/p>\n

– Bruxelles : 0,3294 \u20ac\/kWh<\/p>\n

– Wallonie : 0,3256 \u20ac\/kWh<\/p>\n

Avril – juin 2025<\/p>\n

– Flandre : 0,3194 \u20ac\/kWh<\/p>\n

– Bruxelles : 0,3585 \u20ac\/kWh<\/p>\n

– Wallonie : 0,3617 \u20ac\/kWh<\/p>\n

Implications fiscales et perspectives d’avenir<\/strong><\/h1>\n

Le taux forfaitaire de la CREG est un plafond fiscal, mais les employeurs peuvent \u00e9galement rembourser un montant inf\u00e9rieur. Les taux pour le deuxi\u00e8me trimestre 2025 sont plus \u00e9lev\u00e9s que ceux du premier trimestre, en partie \u00e0 cause de la hausse des prix de l’\u00e9lectricit\u00e9. La mesure s’applique provisoirement jusqu’au 31 d\u00e9cembre 2025 et pourra \u00eatre prolong\u00e9e apr\u00e8s \u00e9valuation.<\/p>\n

Les entreprises qui appliquaient pr\u00e9c\u00e9demment le tarif CREG ne doivent pas s’inqui\u00e9ter des p\u00e9nalit\u00e9s fiscales ou de l’imputation d’un avantage.<\/p>\n

Application aux stations de recharge et aux v\u00e9hicules multiples<\/strong><\/h1>\n

Les r\u00e8gles fiscales s’appliquent \u00e9galement aux bornes de recharge achet\u00e9es \u00e0 titre priv\u00e9 par l’employ\u00e9. En outre, les r\u00e8gles s’appliquent aux situations o\u00f9 plusieurs v\u00e9hicules de soci\u00e9t\u00e9 sont recharg\u00e9s \u00e0 la m\u00eame station de recharge, \u00e0 condition que chaque recharge soit mesur\u00e9e s\u00e9par\u00e9ment et de mani\u00e8re v\u00e9rifiable.<\/p>\n

 <\/p>\n

Vous souhaitez en savoir plus sur ce changement et son impact sur votre flotte ? Contactez-nous ou restez inform\u00e9 via \u00e0 notre blog.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le 5 d\u00e9cembre 2024, le SPF Finances a publi\u00e9 une circulaire fiscale relative au remboursement des frais d’\u00e9lectricit\u00e9 domestique pour les voitures de soci\u00e9t\u00e9. Cette circulaire permet aux entreprises et aux employeurs d’utiliser les tarifs de la CREG pour le remboursement des frais de recharge. Modifications des tarifs de la CREG pour le 2e trimestre […]<\/p>\n","protected":false},"author":11,"featured_media":258750,"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],"tags":[],"dipi_cpt_category":[],"class_list":["post-258759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nNouveaux tarifs CREG \u00e0 partir du 1er avril 2025 pour le remboursement de l'\u00e9lectricit\u00e9 factur\u00e9e \u00e0 domicile - 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\/nouveaux-tarifs-creg-a-partir-du-1er-avril-2025-pour-le-remboursement-de-lelectricite-facturee-a-domicile\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouveaux tarifs CREG \u00e0 partir du 1er avril 2025 pour le remboursement de l'\u00e9lectricit\u00e9 factur\u00e9e \u00e0 domicile - Car Cost Advisor\" \/>\n<meta property=\"og:description\" content=\"Le 5 d\u00e9cembre 2024, le SPF Finances a publi\u00e9 une circulaire fiscale relative au remboursement des frais d’\u00e9lectricit\u00e9 domestique pour les voitures de soci\u00e9t\u00e9. 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