Electrification company car fleet – VAT considerations

As you likely overheard, according to the draft legislation approved by the Belgian Government, as of 2026 only electric vehicles will be deductible for corporate income taxes (with a cool down period already as of 2023). Moreover, tax incentives are being offered when installing electric charging stations, both at the office or at your employee’s home.

We recently noticed that, both for the companies (“customers”) and the electric charging solution providers (“suppliers”), the VAT considerations related to the electrification of the company car fleet can be very complex and may largely differ depending on the actual circumstances and the precise invoicing set-up envisaged.

Source EY

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