All about the electrification of company fleets
In 2025, managing a company car fleet can no longer be limited to operational considerations. Tougher taxation on internal combustion engines, the growing demands of the LOM law, the extension of the ZFEs (Low Emission Zones) and the gradual end of subsidies for hybrid models will require a strategic rethink.
In this context, the switch to 100 % electric vehicles is no longer an environmental choice, but a rational economic decision. At constant tax rates, combustion-powered fleets generate a growing net cost, while electric vehicles benefit from significant exemptions (TVS, malus, AEN), favourable depreciation ceilings and a much lower TCO.
Table of contents
The challenges of corporate fleet management
Managing a company car fleet involves tackling a number of major issues that are often underestimated.
La multiplicité des véhicules et des utilisateurs complexifie le suivi et l’optimisation des ressources : affecter le bon véhicule à la bonne personne au bon moment nécessite une organisation précise et évolutive.
In addition, the taxation of business vehicles is not only onerous, but also constantly changing, with rules that are difficult to anticipate and sometimes difficult to understand for managers who are not experts in the field.
Enfin, les entreprises font face à une pression croissante en matière de responsabilité sociétale des entreprises (RSE) : elles doivent s’adapter à des normes environnementales strictes, tout en répondant à des attentes internes fortes sur la réduction de leur empreinte carbone.
Monitoring contracts: leasing, maintenance, insurance, etc.
Une flotte est constituée d’une multitude de contrats distincts : leasing, assurances, entretiens, réparations…
Each has its own deadlines, management procedures and alerts to comply with.
In the absence of a centralised tool, companies have to juggle several platforms, spreadsheets or manual reminders, which increases the risk of forgotten renewals or non-compliance.
Ultimately, the loss or dispersal of information can lead to hidden costs, or even service interruptions if a key contract is forgotten.
TCO: a key indicator, but difficult to manage
TCO (Total Cost of Ownership) has become the benchmark indicator for any decision concerning a fleet of vehicles.
Il ne s’agit pas uniquement du prix d’achat ou de location : le TCO intègre l’ensemble des coûts liés au véhicule sur sa durée de vie dans l’entreprise : assurance, entretien, énergie (carburant ou électricité), fiscalité, et revente éventuelle.
However, in practice, managing this TCO is a real challenge. The necessary data is often spread across several tools, service providers or departments. Calculating and accurately monitoring this cost requires specific skills and tools, which are difficult for a manager who is not specialised in management control or finance to master.
Résultat : sans digitalisation et centralisation des informations, il devient compliqué d’anticiper les dérives ou de prendre des décisions rationnelles.
Reduced TCO: energy, maintenance and taxation
The total cost of ownership (TCO) of an electric vehicle is now lower than that of an equivalent internal combustion vehicle thanks to :
- stable and competitive energy costs
- simplified maintenance (fewer wearing parts)
- tax exemptions accumulated over several years
Managing an electrification project
L’électrification d’une flotte n’est pas qu’une question d’image ou d’écologie : c’est une opportunité stratégique pour l’entreprise.
Tout d’abord, il existe de réels leviers fiscaux : les véhicules électriques bénéficient d’aides à l’achat, de réductions voire d’exonérations de taxes spécifiques, et d’un cadre réglementaire de plus en plus favorable.
Secondly, the TCO of electric vehicles can be lower than that of internal combustion vehicles, thanks in particular to lower maintenance costs and stable energy costs.
However, not all models are created equal, and it is crucial to anticipate employees' needs in order to choose the right vehicles and put in place a relevant car policy.
Simulating the TCO of an electric vehicle makes it possible to take an objective decision and justify the investment to management.
Enfin, piloter ce projet, c’est aussi être en capacité de suivre précisément l’évolution des émissions de CO₂ de la flotte, pour répondre aux exigences réglementaires comme aux ambitions RSE internes.
Managing employees and assignments
L’attribution d’un véhicule à un collaborateur ne s’improvise pas : elle doit tenir compte du poste, des besoins en mobilité, des éventuels droits acquis et des spécificités liées à l’électrique (recharge, autonomie, etc.).
Monitoring changes of user, returning vehicles, managing inventories and administrative follow-up are all key stages in guaranteeing the availability and conformity of the fleet, while ensuring employee satisfaction.
Monitoring and optimising terminals
The growing popularity of electric vehicles raises the question of recharging infrastructure.
Whether the charging points are installed on site or at employees' homes, it is essential to be able to monitor their technical status, actual usage and maintenance requirements, and to anticipate the upgrades needed to keep pace with fleet growth.
Company fleets: why go electric in 2025?
Increasingly unfavourable tax treatment for internal combustion engines
Increase in the ecological penalty and the weight-based penalty
Depuis 2025, le seuil de déclenchement du malus CO₂ est abaissé à 113 g/km, avec une taxe pouvant atteindre 70 000 € pour les modèles les plus émetteurs. Le malus au poids s’ajoute pour les véhicules dépassant 1 600 kg, sans plafond cumulé inférieur à 70 000 €.
New tax on emissions (ex-TVS) and atmospheric pollutants
TAVT replaces TVS and now applies to all passenger vehicles. Only electric and hydrogen-powered vehicles are fully exempt. In 2025, a petrol or hybrid model could generate up to €600 in annual VAT.
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
Electric vehicles: a major tax lever for businesses
Targeted exemptions and allowances
100 % electric vehicles benefit from :
- an AEN allowance of 70 % (capped at €4,582/year) from 1 February 2025
- a total exemption from TAVT
- a depreciation ceiling of €30,000, with no tax write-back
Anticipating regulatory obligations: LOM, ZFE and VFE quotas
The LOM law: mandatory progressive quotas
Since January 2025, companies with more than 100 cars have had to include at least 20 % low-emission vehicles (LEVs) in their annual acquisitions, or face penalties (€2,000 per missing vehicle).
Low Emission Zones: restricted access for combustion-powered fleets
42 French cities are now applying the EPZs. Crit'Air 3 vehicles (diesel < 2011, petrol < 2006) are banned. Only Crit'Air 0 (electric) vehicles have unrestricted access, avoiding additional logistical costs or operating losses.
Eligibility criteria for tax breaks for electric vehicles
Vehicles concerned
Only 100 % electric or hydrogen-powered vehicles registered in France are eligible for exemptions and rebates. They must meet the following criteria:
- Émissions < 20 g CO₂/km
- Ademe environmental score (eco-score) compliant at date of availability
- New vehicle or leased for at least 24 months for CEE-related schemes
Eligible companies
All companies subject to corporation tax or income tax can benefit from these schemes, whether they own or lease vehicles.
Precautions to be taken
- Eligibility for AEN allowances is fixed at the date of availability (cf. BOSS, URSSAF)
- The eco-score must be displayed on the vehicle invoice
- For depreciation, the price of the battery must be broken down separately if deductible.
Explore all our corporate fleet resources
Would you like to find out more about the tax impact, compare electric models or anticipate the regulatory constraints of 2025? Beev provides you with a complete library of high added-value content: TCO analyses, tax summaries, legislative developments (TVS, malus, ZFE, LOM law), interactive simulators and operational advice for your fleets.
Our latest white paper :
Resources on the taxation of electric mobility
- Charging stations, Fleet management, Electric cars
- Fleet management, magazine, Professionals, CSR, Electric vans, Electric cars
- Taxation of electric cars and charging stations, Fleet management, Electric cars
- Charging stations, Fleet management, Professionals
- Fleet management, Professionals
- Fleet management, magazine, Electric cars
Do you have a question about fleet electrification?
Why electrify a company fleet in 2025?
Electrification makes it possible to reduce running costs (recharging, maintenance), meet regulatory requirements (LOM law, ZFE) and improve the company's CSR image. Electric vehicles also offer greater comfort for drivers.
What are the current legal obligations?
Since 1 January 2025, companies with more than 50 employees and a fleet of more than 100 vehicles must include at least 20 % of low-emission vehicles in their annual renewals. This quota will rise to 40 % in 2027 and 70 % in 2030. There are financial penalties for non-compliance.
What financial assistance is available?
Companies can benefit from subsidies such as ADEME's "Tremplin pour la transition écologique" scheme, which finances studies, diagnostics and investment in sustainable mobility.
How is Beev supporting the electric transition?
Beev propose un audit personnalisé de votre flotte, identifie les besoins en véhicules et en infrastructures de recharge, et offre une plateforme gratuite pour gérer votre flotte électrique, suivre les coûts en temps réel et surveiller les émissions de CO₂.
What are the economic advantages of an electric fleet?
Electric vehicles cost around four times less to recharge than internal combustion vehicles, and require less maintenance. What's more, they save money thanks to the financial assistance available.
How do you manage an electric fleet effectively?
We recommend using management tools such as the Beev platform, which allows you to view key vehicle data, monitor the status of charging points and optimise the fleet's energy performance.
