VAT on the installation of charging points in 2025: Implications of the LOM law and CSR issues for businesses

TVA sur l’installation d’une borne de recharge ce que les entreprises doivent savoir en 2025

At a time when the energy transition is gathering pace, theinstallation of a recharging point for professionals is becoming a major issue for French companies. In 2025, the question of tax incentives for such equipment remains at the heart of the concerns of company directors and fleet managers. As the number of electric cars continues to grow, the tax implications of theinstallation of recharging stations deserve special attention.

 

Contrary to popular belief, the reduced VAT rate of 5.5 % for charging points is reserved for private individuals and certain categories of housing. Businesses, meanwhile, continue to be subject to the standard rate of 20 % for the purchase and installation of these infrastructures. However, they can benefit from other schemes and financial assistance to reduce the cost of their investment.

 

In this article, we'll look in detail at the tax arrangements in force, the practical benefits for businesses, and the procedures to follow to optimise the management of their charging station equipment.

Table of contents

Find your future electric vehicle or charging point

BMW iX2 eDrive20

List price

46 990 €

(excluding bonuses)

Lease from

453 €

Per month, with no deposit for professionals

Range (WLTP) : 478 km

Acceleration (0 to 100 km/h): 8.6 sec

Fast charge (from 20 to 80%) : 30 minutes

Cupra Tavascan VZ

List price

46 990 €

(excluding bonuses)

Lease from

602 €

Per month, with no deposit for professionals

Range (WLTP) : 517 km

Acceleration (0 to 100 km/h): 5.6 sec

Fast charge (from 20 to 80%) : 28 min

VinFast VF 8 Plus Extended Range

List price

51 490 €

(excluding bonuses)

Lease from

473 €

Per month, with no deposit for professionals

Range (WLTP) : 447 km

Acceleration (0 to 100 km/h): 5.5 sec

Fast charge (from 20 to 80%) : 32 min

Mini Countryman E

List price

41 330 €

(excluding bonuses)

Lease from

564 €

Per month, with no deposit for professionals

Range (WLTP) : 462 km

Acceleration (0 to 100 km/h): 8.6 sec

Fast charge (from 20 to 80%) : 29 min

fiat e ducato profil

Fiat E-Ducato 79 kWh

List price

63 240 €

(excluding bonuses)

Lease from

988 €

Per month, with no deposit for professionals

Range (WLTP) : 283 km

Fast charge (from 20 to 80%) : 78 min

fiat e scudo profil

Fiat E-Scudo 50 kWh

List price

0 €

(excluding bonuses)

Lease from

645 €

Per month, with no deposit for professionals

Range (WLTP) : 220 km

Acceleration (0 to 100 km/h): 12.1 sec

Fast charge (from 20 to 80%) : 26 min

mercedes esprinter fourgon gris

Mercedes eSprinter Van 35 kWh

List price

75 972 €

(excluding bonuses)

Lease from

655 €

Per month, with no deposit for professionals

Range (WLTP) : 153 km

Acceleration (0 to 100 km/h): 11 sec

Fast charge (from 20 to 80%) : 26 min

citroen e berlingo van 3/4

Citroën ë-Berlingo Van 50 kWh

List price

40 440 €

(excluding bonuses)

Lease from

599 €

Per month, with no deposit for professionals

Range (WLTP) : 275 km

Acceleration (0 to 100 km/h): 9.7 sec

Fast charge (from 20 to 80%) : 26 min

Hyundai Inster Standard Range

List price

25 000 €

(excluding bonuses)

Lease from

298 €

Per month, with no deposit for professionals

Range (WLTP) : 300 km

Acceleration (0 to 100 km/h): 11.7 sec

Fast charge (from 20 to 80%) : 29 min

Opel Frontera 44 kWh

List price

29 000 €

(excluding bonuses)

Lease from

491 €

Per month, with no deposit for professionals

Range (WLTP) : 305 km

Acceleration (0 to 100 km/h): 12.1 sec

Fast charge (from 20 to 80%) : 32 min

Alpine A290 Electric 180 hp

List price

38 700 €

(excluding bonuses)

Lease from

630 €

Per month, with no deposit for professionals

Range (WLTP) : 380 km

Acceleration (0 to 100 km/h): 7.4 sec

Fast charge (from 20 to 80%) : 33 min

Fiat Grande Panda 44 kWh

List price

24 900 €

(excluding bonuses)

Lease from

430 €

Per month, with no deposit for professionals

Range (WLTP) : 320 km

Acceleration (0 to 100 km/h): 12 sec

Fast charge (from 20 to 80%) : 32 min

BMW i5 Touring eDrive40

List price

0 €

(excluding bonuses)

Lease from

890 €

Per month, with no deposit for professionals

Range (WLTP) : 560 km

Acceleration (0 to 100 km/h): 6.1 sec

Fast charge (from 20 to 80%) : 26 min

Tesla Model 3 Long Range Powertrain

List price

44 990 €

(excluding bonuses)

Lease from

587 €

Per month, with no deposit for professionals

Range (WLTP) : 702 km

Acceleration (0 to 100 km/h): 5.3 sec

Fast charge (from 20 to 80%) : 20 min

Mercedes EQE 300

List price

69 900 €

(excluding bonuses)

Lease from

0 €

Per month, with no deposit for professionals

Range (WLTP) : 647 km

Acceleration (0 to 100 km/h): 7.3 sec

Fast charge (from 20 to 80%) : 33 min

BMW i4 eDrive35

List price

57 550 €

(excluding bonuses)

Lease from

607 €

Per month, with no deposit for professionals

Range (WLTP) : 483 km

Acceleration (0 to 100 km/h): 6 sec

Fast charge (from 20 to 80%) : 32 min

Renault 4 E-Tech 40kWh 120hp

List price

29 990 €

(excluding bonuses)

Lease from

448 €

Per month, with no deposit for professionals

Range (WLTP) : 322 km

Acceleration (0 to 100 km/h): 9.2 sec

Fast charge (from 20 to 80%) : 32 min

Citroën ë-C4 54 kWh

List price

35 800 €

(excluding bonuses)

Lease from

0 €

Per month, with no deposit for professionals

Range (WLTP) : 415 km

Acceleration (0 to 100 km/h): 10 sec

Fast charge (from 20 to 80%) : 29 min

Volvo EX30 Single Motor ER

List price

43 300 €

(excluding bonuses)

Lease from

436 €

Per month, with no deposit for professionals

Range (WLTP) : 480 km

Acceleration (0 to 100 km/h): 5.3 sec

Fast charge (from 20 to 80%) : 28 min

Volkswagen iD.3 Pro S

List price

42 990 €

(excluding bonuses)

Lease from

0 €

Per month, with no deposit for professionals

Range (WLTP) : 549 km

Acceleration (0 to 100 km/h): 7.9 sec

Fast charge (from 20 to 80%) : 30 minutes

Installing a charging point: what are the tax realities for businesses in 2025?

In 2025, the VAT rate applied to businesses for the installation of a charging point remains fixed at 20 %. Unlike private individuals, who can benefit from a reduced rate of 5.5 % for their homes, businesses must apply the standard rate, whether for the purchase of the equipment or for its installation.

However, financial assistance and local subsidies can significantly reduce the overall cost of installation. These include

The Advenir programme : This scheme supports the financing of recharging points for businesses, in particular to equip company car parks or offer recharging solutions to their employees.

Regional subsidies : Some regions offer additional support to encourage the installation of charging points throughout the region.

Tax credits : Depending on how the terminals are used, the investment can be optimised for tax purposes.

Companies are strongly advised to consult a chartered accountant or local authorities to identify the schemes available.

How can you optimise the cost of installing a charging point for your business?

To optimise the cost of installing charging points, here are a few key steps:

Call on an IRVE-qualified professional (Recharging Infrastructure of Electric Vehicles) This qualification guarantees that the installation complies with standards and makes it easier to qualify for certain grants.

Joining the Advenir programme This programme can finance up to 60 % of installation costs under certain conditions. Bollards intended for use by employees or professional fleets are particularly eligible.

Opt for terminals fitted with MID meters : These charging points enable precise monitoring of consumption and make it easier to manage recharging costs for business vehicles.

Anticipating VAT recovery Although the rate is 20 %, businesses can reclaim VAT paid in the course of their business.

What are the advantages of installing a charging point for your business?

Installing charging points for electric vehicles within a company offers many advantages, even in 2025, despite the absence of reduced VAT on such equipment. Here are the main benefits:

Regulatory compliance One of the main reasons why companies are choosing to install charging points is to comply with the French Mobility Law (Loi d'Orientation des Mobilités - LOM), which is gradually making it compulsory for company car parks to be equipped with them. By taking action now, companies are complying with the regulations in force, and avoiding any penalties or fines.

Employer appeal : Offering a recharging infrastructure in the workplace is a major asset when it comes to attracting and retaining talent. More and more employees are adopting electric mobility, and having a charging point is an important criterion in their choice of employer. This initiative positions the Group as a modern company that cares about the well-being of its employees.

Environmental commitment The installation of recharging stations is also a powerful symbol of our commitment to the energy transition. It makes a direct contribution to Corporate Social Responsibility (CSR) objectives, reinforcing the company's image as a responsible player in the face of climate change.

Cost optimisation By installing recharging stations, businesses can offer their employees a cheaper recharging solution than using public stations, which are often more expensive. They can also control energy consumption costs, which can be regulated and optimised according to the company's needs.

A stronger brand image The installation of recharging stations also helps to strengthen the company's image. By equipping itself with modern, sustainable solutions, it positions itself as innovative, responsible and environmentally aware. This improves the company's perception among its customers, business partners and even the general public, attracting new business opportunities.

Summary table

Tableau récapitulatif - Bornes de recharge pour entreprises
ThemeDetails
VAT rates in 2025
  • - Companies 20 % (standard rate) for the purchase and installation of charging points.
  • - Individuals 5.5 % (reduced rate) for home installations.
Financial aid and grants
  • - Advenir programme Finance up to 60 % of installation costs for company car parks and professional fleets.
  • - Regional subsidies Additional aid depending on the region.
  • - Tax credits : Possibility of tax optimisation based on the use of the terminals.
Cost optimisation
  • - Calling on a qualified professional IRVE.
  • - Join the programme Coming soon.
  • - Opt for terminals equipped with MID meters for precise monitoring of consumption.
  • - Anticipating VAT recovery (20 %).
Benefits for the company
  • - Regulatory compliance Compliance with the Mobility Orientation Law (LOM).
  • - Employer appeal Attracting and retaining talent by offering top-up solutions.
  • - Environmental commitment Contribute to the energy transition and CSR objectives.
  • - Cost optimisation Reducing recharging costs for employees and controlling energy consumption.
  • - A stronger brand image Positioning as an innovative and responsible company.
Recommendations
  • - Consult a certified public accountant or local authorities to find out what help is available.
  • - Choose appropriate solutions (MID terminals, IRVE professionals) to maximise benefits.

Conclusion

In conclusion, installing charging points for electric vehicles is a strategic investment for businesses in 2025. Although the reduced VAT rate of 5.5 % is not available to businesses, they can take advantage of other financial aid and the many benefits offered by this infrastructure.

It is essential for managers to understand the tax arrangements and to be supported by IRVE-qualified professionals. By taking these steps, businesses are strengthening their commitment to the energy transition while optimising their costs and preparing for the future.

Do you want to go electric? Beev can help you make the transition to greener, more sustainable mobility. Whether you're an individual looking for a installation of home charging points or a professional requiring installation of recharging points for professionalswe are simplifying theinstallation of a recharging pointby offering you tailor-made solutions to meet your specific needs.

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Theo Guibout

Whether you're simply curious or already convinced, my content aims to provide food for thought and give you the keys to making informed choices.
Together, let's explore the electrifying potential of this technology and its crucial role in our quest for a cleaner future. Ready to plug your knowledge into tomorrow's circuit?

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