{"id":29689,"date":"2026-09-25T13:32:12","date_gmt":"2026-09-25T11:32:12","guid":{"rendered":"https:\/\/bakertilly.be\/?p=29689"},"modified":"2026-10-07T08:55:27","modified_gmt":"2026-10-07T06:55:27","slug":"recharge-a-domicile-dun-vehicule-utilitaire-electrique-quel-montant-pouvez-vous-se-faire-rembourser","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/fr\/news\/recharge-a-domicile-dun-vehicule-utilitaire-electrique-quel-montant-pouvez-vous-se-faire-rembourser\/","title":{"rendered":"Recharge \u00e0 domicile d&rsquo;un v\u00e9hicule utilitaire \u00e9lectrique : quel montant pouvez-vous se faire rembourser ?"},"content":{"rendered":"<p><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p><span data-contrast=\"auto\"><strong>De quoi s&rsquo;agit-il ?<\/strong> Les entreprises qui mettent un v\u00e9hicule de fonction \u00e9lectrique \u00e0 la disposition de leurs salari\u00e9s peuvent leur rembourser les frais engag\u00e9s pour recharger ce v\u00e9hicule \u00e0 domicile. <\/span><\/p>\n<p><span data-contrast=\"auto\">Il y a bien s\u00fbr certaines <strong>conditions<\/strong> \u00e0 respecter. Une condition importante est que le <\/span><span data-contrast=\"auto\">le remboursement correspond aux <strong>frais d&rsquo;\u00e9lectricit\u00e9 r\u00e9ellement engag\u00e9s<\/strong>. Dans la pratique, cela est bien s\u00fbr tr\u00e8s difficile \u00e0 d\u00e9terminer. <\/span><\/p>\n<p><span data-contrast=\"auto\">C&rsquo;est pourquoi l&rsquo;administration accepte que les employeurs utilisent un taux de r\u00e9f\u00e9rence forfaitaire, dit \u00ab <strong>taux CREG<\/strong> \u00bb. Ce taux est fix\u00e9 chaque trimestre et varie selon la r\u00e9gion. <\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color8);\"><p><strong><span class=\"TextRun SCXW67764519 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW67764519 BCX0\">Ce tarif de la CREG a \u00e9t\u00e9 r\u00e9vis\u00e9 pour le troisi\u00e8me trimestre de 2026 : <\/span><\/span> <\/strong><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">R\u00e9gion flamande : 32,25 centimes d&rsquo;euro par kWh<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">R\u00e9gion de Bruxelles-Capitale : 36,88 centimes d&rsquo;euro par kWh<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">R\u00e9gion wallonne : 37,79 centimes d&rsquo;euro par kWh<\/span><\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color8);\"><p>En principe, c\u2019est le bar\u00e8me de la r\u00e9gion o\u00f9<strong> r\u00e9side<\/strong> le salari\u00e9 ou le dirigeant d\u2019entreprise qui doit \u00eatre appliqu\u00e9.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Un tarif unique pour tous les salari\u00e9s ?<\/h2><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Cette mesure administrative permet \u00e9galement d\u2019appliquer, au sein de l\u2019entreprise,<strong> un taux unique<\/strong> \u00e0 l\u2019ensemble des salari\u00e9s et des dirigeants. Si un employeur opte pour cette simplification, il doit appliquer le taux <strong>le plus bas<\/strong> parmi les taux CREG applicables. De plus, ce choix s\u2019applique \u00e0<strong> l\u2019ensemble de l\u2019ann\u00e9e civile.\u202f\u202f<\/strong><\/p>\n<p>Pour 2026, cela signifie qu\u2019un tarif uniforme de 32,25 centimes d\u2019euro par kWh pourra \u00eatre appliqu\u00e9, \u00e9tant donn\u00e9 qu\u2019il s\u2019agit actuellement du tarif le plus bas et qu\u2019il est en vigueur dans la R\u00e9gion flamande.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Qu\u2019est que cela signifie pour votre soci\u00e9t\u00e9 ?<\/h2><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Les employeurs qui mettent \u00e0 disposition des v\u00e9hicules \u00e9lectriques de fonction auraient tout int\u00e9r\u00eat \u00e0 <strong>r\u00e9\u00e9valuer<\/strong> leur <strong>politique automobile et leurs proc\u00e9dures internes en mati\u00e8re de co\u00fbts<\/strong>. Une application correcte des tarifs de la CREG peut simplifier les formalit\u00e9s administratives tout en \u00e9vitant les litiges fiscaux.<\/p>\n<p>Par ailleurs, il est important de <strong>documenter de mani\u00e8re suffisante<\/strong> la m\u00e9thode et le calcul utilis\u00e9s, afin de pouvoir d\u00e9montrer, en cas de contr\u00f4le \u00e9ventuel, que le remboursement est conforme aux directives administratives.<\/p>\n<\/div><div class=\"fusion-text fusion-text-6\"><p><em><span class=\"TextRun SCXW23678086 BCX0\" lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW23678086 BCX0\">Source : Circulaire 2026\/C\/86 du 11 septembre 2026.<\/span><\/span> <\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quel montant pouvez-vous verser \u00e0 votre salari\u00e9 pour la recharge \u00e0 domicile de son v\u00e9hicule de fonction \u00e9lectrique ? De nombreux employeurs se heurtent \u00e0 cette question, car comment d\u00e9terminer exactement ces co\u00fbts ?   <\/p>\n","protected":false},"author":10,"featured_media":29687,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[233,235],"tags":[276],"mediavorm":[412],"class_list":["post-29689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-fr","category-travailler-avec-du-personnel","tag-shortheader-small-fr","mediavorm-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/29689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/comments?post=29689"}],"version-history":[{"count":12,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/29689\/revisions"}],"predecessor-version":[{"id":29825,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/posts\/29689\/revisions\/29825"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media\/29687"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/media?parent=29689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/categories?post=29689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/tags?post=29689"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/fr\/wp-json\/wp\/v2\/mediavorm?post=29689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}