The regulatory context: why electrify your fleet in 2026?
It is essential to understand the regulatory framework that is driving the electrification of corporate fleets today. Because, over and above environmental considerations, legal obligations are a powerful driving force behind this transformation.
Obligations under the LOM Act
Enacted in 2019, the Mobility Orientation Law, The European Union's new transport legislation, known by its French acronym LOM, sets the course for the energy transition in the transport sector. For companies, it means a number of concrete obligations over a period of time:
- Greening quotas
This is one of the pillars of this law. Companies with fleets of more than 100 light vehicles must comply with progressive thresholds when renewing their fleets. In concrete terms, 20% of vehicles renewed each year must be low-emission vehicles. In other words, they must emit less than 60 grams of CO2 per kilometre. This quota will rise to 40% from January 2027, then to 70% in January 2030.
Good to know: these quotas apply only to newly acquired vehicles and not to the entire existing fleet. - The obligation to install charging stations
This is the other major aspect of the LOM law. Companies must now equip their car parks with recharging points to support the arrival of electric vehicles. - The Employer Mobility Plan
The Employer Mobility Plan is compulsory for companies with more than 50 employees located in a conurbation of more than 100,000 inhabitants. Its aim is to optimise travel linked to the company's activities in order to reduce the pollution resulting from this travel. - Low Emission Zones
These areas, also known as EPZ, These are being introduced in large French conurbations. They are gradually restricting the circulation of the most polluting vehicles.
Reinforcement expected in 2026
The regulatory framework is evolving to accelerate the ecological transition of professional fleets. On 13 February 2025, MPs Gérard Leseul and Jean-Marie Fiévet tabled Bill 965 to encourage the greening of company fleets. A number of the bill's measures came into force on 1 March 2025, significantly tightening the requirements. These include the exclusion of plug-in hybrid vehicles from the greening quotas. From now on, only 100% electric or hydrogen vehicles will count towards the regulatory targets.
In addition, financial penalties have been considerably increased. Companies that fail to meet their greening obligations now face fines of up to 1% of their pre-tax turnover. Even more drastically, exclusion from public procurement contracts is an additional penalty for non-compliant entities. Companies that fail to meet their greening obligations may be excluded from public tenders
Benefits for your company
The electrification of a fleet offers many tangible benefits for the company.
Firstly, it reduces operating costs. The cost of electricity per kilometre is significantly lower than that of fossil fuels. There are also lower maintenance costs, because an electric vehicle has fewer parts that wear out than a conventional one. thermal vehicle.
Undertaking electrification quickly also avoids haste and penalties by controlling the investment timetable.
Finally, the improvement in your CSR image should not be underestimated. At a time when stakeholders are increasingly sensitive to environmental issues, having an electric fleet sends out a strong signal about your company's commitment. This can make all the difference when it comes to tenders.
Financial assistance for the purchase of an electric vehicle in 2026
While the regulatory framework imposes obligations, financial aid schemes are designed to facilitate their implementation. In 2026, the aid landscape has changed, but companies still have access to support mechanisms.
End of the ecological bonus for companies
This is the most significant development in recent months. Since December 2024, the ecological bonus has been completely abolished for businesses. The abolition of the bonus is part of a strategy to redirect public support, which is now concentrated on the most modest individuals.
Energy Savings Certificates (EEC)
Faced with the disappearance of the ecological bonus Energy Savings Certificates will be the main source of direct financial support for businesses in 2026.
General presentation
Created in 2005, this scheme is based on an obligation imposed on energy suppliers to promote energy efficiency among their customers. To meet this obligation, they finance energy transition projects. This includes the purchase of electric vehicles by companies.
Since 1 January 2025, the scheme has been extended to compensate for the end of the environmental bonus. It now also covers long-term leasing for electric cars and retrofitting (the conversion of combustion engines to electric vehicles). The amounts vary according to the type of vehicle and the size of the company.
Conditions of eligibility
To qualify for EWC incentives, your project must be part of a drive to reduce energy consumption. It must also comply with technical criteria such as the vehicle's characteristics, its professional use and its contribution to energy saving objectives.
Good to know: the project must be declared before the purchase or signing of the long-term leasing contract. This condition is imperative and there are no exceptions. If the purchase order is signed before the CEE procedures have been initiated, access to the premium is lost for good.
Practical benefits
One of the major advantages of EWC grants is the ease with which they can be paid. Unlike other forms of aid, which require post-payment reimbursement, EWCs are generally deducted directly from the purchase or rental price. This considerably simplifies administrative management and improves cash flow.
In addition, CEE incentives can be combined with other forms of aid, particularly regional or local aid, until 31 December 2026. This possibility of accumulation makes it a central lever in a financing strategy.
Local and regional aid
In addition to national schemes, some local authorities have introduced their own support mechanisms for the electrification of business fleets. However, these schemes vary considerably from region to region.
Support can take many forms:
- direct purchase or rental subsidies
- support for the installation of recharging points
- specific support for SMEs and VSEs
- loans at preferential rates
- exemptions from certain local taxes...
The Île-de-France, Auvergne-Rhône-Alpes, Occitanie and Grand Est regions are among the most active in this area. While they can be a valuable complement to CEE grants, they are nevertheless subject to limited budget allocations.
Tax benefits for company electric vehicles
The government has introduced tax incentives to encourage companies to invest in electric vehicles. Although these schemes are often less visible than purchase incentives, they nonetheless play a decisive role in calculating the profitability of an electrification project.
Tax exemptions and relief
- Tax on the Assignment of Passenger Vehicles (ex-TVS)
Tax on the Assignment of Passenger Vehicles has been radically changed for electric vehicles. Electric vehicles are completely exempt from the CO2 emissions component, which represents the largest part of this tax. - The vehicle registration document
There are also exemptions for electric vehicles. These vehicles are exempt from regional tax and the ecologic malus
A favourable amortisation method
From an accounting point of view, electric vehicles also benefit from advantageous depreciation treatment. The ceiling on tax-deductible depreciation is higher for electric vehicles. Whereas the depreciation limit for a petrol or diesel vehicle is €18,300, an electric vehicle can be depreciated up to €30,000.
Indirect savings
In addition to the systems themselves, electric vehicles generate indirect savings. Firstly, there are the benefits in kind. Electric 100% vehicles benefit from a deduction of 50% on the assessment of the benefit in kind, up to a limit of 2,000 euros per year. In practical terms, this means that the amount of the benefit in kind declared and subject to social security contributions is halved.
In addition, mileage allowances for personal electric vehicles used for business purposes are increased by 20% compared with the scales applicable to combustion vehicles. Lastly, the running and maintenance costs of electric vehicles are lower than those of combustion vehicles because they have fewer wearing parts.
A long-term vision
The advantage of tax incentives lies in their structural and long-term nature. Unlike purchase incentives, which can change rapidly depending on public policy, tax incentives are part of a long-term approach.
They provide a stable foundation on which to build an electrification strategy. Combined with direct financial support, they enable you to achieve a TCO that is often lower than that of an equivalent combustion-powered fleet. This long-term vision transforms the electrification of your fleet into a genuine economic and environmental optimisation project.
Our practical advice on how to make the most of your grants
Knowing what support is available is one thing, but knowing how to use it effectively is quite another. Drawing on its experience in supporting hundreds of companies in their energy transition, Beev shares three essential tips for securing your electrification project.
Tip 1: Plan ahead before buying or leasing
The first piece of advice, and probably the most important, can be summed up in one word: anticipation. Certain types of aid, particularly CEE incentives, must be declared before the purchase order or long-term hire contract is signed. This is a very important requirement, as it conditions access to the scheme itself.
It is also crucial to compile a file carefully, with all the necessary supporting documents. An incomplete application may result in further delays, or even a refusal to pay.
Tip 2: Plan ahead for'recharging infrastructure
Contrary to what you might think, a fleet electrification project is never limited to vehicles alone. The question of recharging is absolutely central and needs to be considered at an early stage.
Three recharging solutions can be envisaged, often in a complementary manner:
- Company recharging
This is generally the basic solution. Installing on-site charging points means that vehicles can be recharged during office hours or at night for fleets operating in shifts. At Beev, we can help you at every stage of the process. installation of charging stations on company premises with the sizing of the installation, the choice of suitable terminals, the management of work and the setting of equipment parameters. - Home recharging for employees
This is an interesting additional solution for company vehicles. Your employees can recharge their vehicles at night, at home, in return for reimbursement of the electricity costs. This solution has a dual advantage: it relieves the burden on your company's infrastructure and offers your employees optimum comfort of use. Beev offers turnkey solutions for install terminals at your employees' premises. - Access to public roaming charging
It's essential for long-distance travel. Having a universal access badge to public recharging networks makes your journeys more secure. To this end, Beev provides its customers with a recharge card that gives access to over 300,000 recharge points across Europe.
your charging point
Tip no. 3: Seek expert support
Electrifying a fleet is a complex project that calls on a wide range of skills. Few companies have all this expertise in-house. That's why working with a specialist partner is often the best choice for securing your project and optimising its profitability.
At Beev, we've developed a comprehensive approach that covers every aspect of your energy transition. Our support starts with a complete audit of your current fleet: type of vehicles, annual mileage, types of journeys, usage constraints. This analysis enables us to identify the electric vehicles best suited to each use and to build a realistic and progressive transition plan.
We then take charge of identifying and mobilising all the aid available for your project. Our in-depth knowledge of the various schemes enables us to maximise the financial support to which you are entitled. We can also manage the administrative procedures for you.
Charging infrastructure is also an integral part of our support. We work with you to design the charging solution best suited to your organisation, combining on-site charging, home charging and roaming access.
Finally, we can help you manage your fleet using the Fleet Manager, a tool developed with and for fleet managers.
Manage your fleet easily with our dedicated tool
A fleet management tool from A to Z
- Add your fleet and employees in just a few clicks
- Plan your transition to electric vehicles and monitor your CSR objectives in real time
- Centralise your expenses
Conclusion
The year 2026 marks a tightening of the regulatory framework. That's why companies need to rethink their approach to electric mobility. However, while the abolition of the ecological bonus for businesses has changed the situation, it does not call into question the economic relevance of switching to electric vehicles. CEE bonuses, tax breaks and local aid are all effective levers for reducing the cost of acquisition and improving the return on investment. In addition to this financial aid, there are structural operating savings from electric vehicles.
At Beev, we put our expertise at your service to transform this regulatory obligation into a genuine economic and environmental opportunity. Our teams are at your disposal to carry out a free, personalised audit of your fleet and identify the assistance available for your situation.
