Electric fleet: How can you take full advantage of the VAT exemption and new depreciation ceilings in 2025?
In 2025, companies that are banking on a fleet of 100% electric vehicles benefit from major tax advantages, including total exemption from Company Vehicle Tax (TVS). This tax, now split into two components, CO₂ emissions and atmospheric pollutants, no longer applies to electric vehicles, provided they display the specific mention on their registration certificate. This exemption represents a substantial saving, often several hundred euros per vehicle each year, which significantly reduces the overall cost of ownership.
In addition, the new depreciation ceilings applicable to electric vehicles allow companies to write off up to around €30,000 for tax purposes - a higher ceiling than for combustion vehicles - and therefore reduce their tax base. This twofold tax optimisation encourages the transition to sustainable mobility, while maximising the financial performance of fleet investments.
Electric cars and businesses: what are the tax strategies for maximising the profitability of your transition?
To maximise the profitability of the transition to electric vehicles, companies need to adopt an integrated tax strategy based on a number of complementary measures. The total exemption from company vehicle tax (TVS), which continues until 2025 for 100 % electric or hydrogen vehicles, remains a key tax lever: these vehicles are not subject to either the CO₂ emissions component or the atmospheric pollutants component. This exemption is automatic, with no time limit, as soon as the words "EE" appear on the registration certificate. In practice, this represents several hundred euros saved per vehicle per year, compared with a combustion or hybrid model that is now fully taxed.
At the same time, tax depreciation must be optimised, by selecting vehicles whose price remains compatible with the advantageous deduction ceilings, thereby maximising the depreciable portion of the cost. What's more, even though the national ecological bonus is no longer available to companies, certain local grants or conversion schemes are still available from time to time, and need to be identified according to the region or municipality in which the vehicle is registered.
VAT credit recovery applies to the electricity consumed, as well as to the maintenance and equipment costs associated with electric vehicles, provided that they are used strictly for business purposes. Finally, the use of modern fleet management tools enables detailed monitoring of consumption, mileage and operating costs, facilitating the ongoing adjustment of tax policy and contributing to optimised management of mobility expenditure.
VAT, depreciation, grants: how do you build a winning tax plan for the electrification of your fleet?
Building a winning fiscal plan around the electrification of a fleet requires mastery of three key pillars: the VAT, l'depreciation and public grants. VAT can still be reclaimed on the purchase of electric vehicles under certain conditions, although this is more restricted than for internal combustion vehicles. In addition, depreciation is calculated on the basis of the new ceilings specific to EVs, enabling tax deductions to be maximised from the very first years.
Companies also need to be aware of government and regional aid schemes, such as the ecological bonus or the conversion premiumsThese can represent savings of several thousand euros per vehicle. By intelligently combining these levers, it is possible to significantly reduce the net cost of investment and take full advantage of the tax benefits associated with the transition to a greener fleet.
How can we quantify and manage the fiscal impact of integrating electric vehicles in SMEs, ETIs and large companies?
Measure and monitor the fiscal impact of integrating electric vehicles into a company's fleet. company fleet requires a rigorous approach tailored to the size of the company. For SMEs, ETIs and large companies alike, it is crucial to establish a precise diagnosis of the total cost of ownership, taking into account savings on VAT, depreciation ceilings, VAT recovery and any subsidies received.
Using high-performance fleet management tools, we can simulate different scenarios and anticipate the fiscal impact on annual results. This analytical approach guarantees balanced management of costs, tax benefits and environmental objectives. In addition, the support of a tax expert or specialist firm is recommended to optimise complex tax parameters and ensure compliance with regulatory changes.
Company fleet: what tax mistakes should be avoided when switching to electric cars?
When switching to an electric fleet, many companies make tax mistakes that can reduce or even cancel out the expected benefits. Among the most common pitfalls is failure to comply with the conditions for exemption from VAT, in particular by choosing non-eligible or incorrectly registered hybrid vehicles. Incorrect assessment of depreciation ceilings can also lead to unnecessary extra costs.
Furthermore, neglecting to reclaim VAT on certain EV-related costs or failing to properly integrate the costs of EVs into the taxable income of the taxpayer can have a negative impact on the taxable income of the taxpayer. public support in calculating the net cost of investment leads to a sub-optimal tax plan. Finally, failure to keep abreast of regulatory developments can lead to tax reassessments or loss of benefits. Good tax and administrative governance and constant regulatory monitoring are therefore essential if you are to take full advantage of the energy transition without incurring tax risks.
Conclusion
Today, taxation is a powerful driving force for accelerating the transition to low-carbon technologies. company electric cars. With total exemption from TVS, higher depreciation ceilings and the possibility of reclaiming VAT on certain costs, electrifying a car is a great way to save money. vehicle fleet is an opportunity to sustainably reduce tax charges and improve overall profitability.
To reap the full benefits of these advantages, it is essential to combine a rigorous tax strategy with the right operational choices: selecting the right models, anticipating the future of the tax system and making the right decisions.installation of recharging points for professionalsand draw on high-performance tools such as theFleet Manager tool offered by Beev, which makes it easier to monitor and optimise costs in real time. Finally, thanks to a leasing offer for professionals, companies can accelerate their transition without increasing their cash flow, while guaranteeing invaluable flexibility in the face of rapidly changing regulations.
In short, if properly managed, electric mobility is not just an ecological solution: it's also a winning fiscal and financial strategy.
