Permissible Proof of Charging
The amount of electricity to be reimbursed must be documented using one of the following methods:
Photo
Screenshot
File (Excel, CSV, PDF)
According to the letter from the Federal Ministry of Finance, only evidence recorded by the following sources is accepted:
A dedicated stationary electricity meter (wallbox)
Mobile electricity meters (plug-in meters, mobile wallboxes, or “charging bricks” with a MID-compliant meter under calibration law)
Vehicle-integrated meters (on-board computer or app)
Requirements for Aggregated Consumption
If aggregated total consumption is submitted instead of individual charging sessions, the following must be clearly identifiable:
The time period the total consumption refers to, with a clearly defined start and end date (e.g., 01/01/2026 to 01/31/2026). If this is not visible, the employer must manually add the period in the app.
The total amount of electricity charged during this period in kWh, clearly assigned to that timeframe
Proof of origin: It must be evident that the electricity consumption comes from home charging and does not include charging at public or external stations
Critical Requirements for Data and Receipts
For every upload, the following data must be clearly identifiable and legible. If these requirements are not met (except for start/end dates), the receipt will be rejected to ensure compliance in case of a tax audit.
Requirement | Details |
kWh Amount | The exact number of kWh charged for reimbursement must be clearly visible. “Before and after” meter readings are not permitted. |
Timestamp | Both the start date/time and end date/time must be visible on the receipt or entered manually |
IMPORTANT:
If no start/end date or time is visible, the employee must enter it manually in the app. The employee is responsible for providing accurate information.
Please note that only uploads from the current or previous month can be approved. Older submissions will not be accepted, as it cannot be verified whether the employee was employed or had a company car during that period.
Legal Basis
The legal basis is a letter issued by the Federal Ministry of Finance on November 11, 2025, titled:
"Tax exemption pursuant to Section 3 No. 46 EStG and flat-rate wage tax pursuant to Section 40 (2) sentence 1 no. 6 EStG." (Link).