{"id":4107,"date":"2026-05-15T10:16:53","date_gmt":"2026-05-15T08:16:53","guid":{"rendered":"https:\/\/www.krestonslovakia.com\/domace-nabijanie-elektromobilov-z-danoveho-hladiska\/"},"modified":"2026-05-15T10:21:28","modified_gmt":"2026-05-15T08:21:28","slug":"domace-nabijanie-elektromobilov-z-danoveho-hladiska","status":"publish","type":"post","link":"https:\/\/www.krestonslovakia.com\/en\/domace-nabijanie-elektromobilov-z-danoveho-hladiska\/","title":{"rendered":"Tax aspects of residential electric vehicle charging"},"content":{"rendered":"

Home Charging of Electric Vehicles from a Tax Perspective: What Does 2026 Bring?<\/strong><\/h4>\n

The publication of a reference electricity price for home charging of electric vehicles represents a significant development in the practical application of tax-deductible expenses related to the operation of company vehicles. For the first time, entrepreneurs and employers have access to an official benchmark that enables simpler and more administratively efficient valuation of electricity consumed when charging company vehicles at home.<\/p>\n

Although the legislative framework was introduced into the Income Tax Act already in 2025, its practical application during the past year was significantly limited due to the absence of a reference price for home charging.<\/p>\n

Legislation Ahead of Practice<\/strong><\/h4>\n

An amendment to the Income Tax Act effective from 1 January 2025 introduced into Section 19(2)(l) a provision allowing the deduction of expenses for electricity consumed during home AC charging based on average prices published by the Statistical Office of the Slovak Republic.<\/p>\n

However, during 2025, the Statistical Office published only average prices for public charging, while data for home charging was not available. This created a discrepancy between the legislation and its practical application.<\/p>\n

As a result, some companies applied the average price of public AC charging\u2014approximately EUR 0.41\/kWh\u2014for reimbursement of home charging, even though actual household electricity costs were significantly lower, typically in the range of EUR 0.16 to 0.18\/kWh, including distribution fees.<\/p>\n

Such an approach could, in certain cases, represent an increased tax risk, particularly where the reference price was used without sufficient methodological justification.<\/p>\n

New Reference Price from 2026<\/strong><\/h4>\n

From 2026, the Statistical Office of the Slovak Republic has for the first time published an average electricity price for home charging amounting to EUR 0.173\/kWh.<\/p>\n

This change brings several practical benefits for employers:<\/p>\n

    \n
  • it reduces administrative burden,<\/li>\n
  • eliminates the need for employees to substantiate electricity costs via invoices,<\/li>\n
  • simplifies the reimbursement process,<\/li>\n
  • and creates a more economically realistic framework for electromobility in the context of company vehicle use.<\/li>\n<\/ul>\n

    The use of the reference price is particularly suitable in situations where accurate valuation of electricity is complex\u2014for example, in households with photovoltaic systems, dynamic tariffs, or spot electricity pricing.<\/p>\n

    On the other hand, legislation continues to allow the use of actual incurred costs evidenced by electricity invoices. This approach may be advantageous, particularly for employees with above-average electricity prices.<\/p>\n

    Combined Charging as the Most Challenging Area<\/strong><\/h4>\n

    The most complex area remains combined charging, i.e. situations where company vehicles are charged:<\/p>\n

      \n
    • at home,<\/li>\n
    • at public charging stations,<\/li>\n
    • at the employer\u2019s premises.<\/li>\n<\/ul>\n

      Each charging method is subject to a different tax treatment and requires separate assessment from both income tax and VAT perspectives.<\/p>\n

      At the same time, it is not possible to arbitrarily combine different expense recognition regimes under Section 19 of the Income Tax Act. For home charging valued using the reference price, maintaining detailed driving records is required.<\/p>\n

      Significant risks also arise in relation to private use of company vehicles. The employer must correctly assess:<\/p>\n

        \n
      • the creation of taxable non-monetary income for the employee,<\/li>\n
      • potential payroll deductions,<\/li>\n
      • from 2026 onwards, the impacts of the VAT amendment, including mandatory input VAT proportional adjustment.<\/li>\n<\/ul>\n

        For companies with larger fleets of vehicles, the implementation of these rules may be administratively and methodologically demanding.<\/p>\n

        Internal Policies Will Be Key<\/strong><\/h4>\n

        Many corporate internal policies were historically designed for internal combustion engine vehicles and do not reflect the specific nature of electromobility.<\/p>\n

        Companies should therefore update their internal processes, particularly in areas such as:<\/p>\n

          \n
        • methods of substantiating electricity consumption,<\/li>\n
        • valuation of home charging,<\/li>\n
        • recording of business and private mileage,<\/li>\n
        • settlement of private electricity consumption,<\/li>\n
        • contractual arrangements for employee reimbursements.<\/li>\n<\/ul>\n

          Properly designed internal documentation can significantly reduce the risk of disputes during tax audits and improve the efficiency of company vehicle management.<\/p>\n

          For companies expanding the use of electric vehicles in their fleets, it will therefore be essential not only to correctly set up internal processes, but also to continuously assess tax risks and ensure compliance with applicable legislation.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Home Charging of Electric Vehicles from a Tax Perspective: What Does 2026 Bring? The publication of a reference electricity price for home charging of electric vehicles represents a significant development in the practical application of tax-deductible expenses related to the operation of company vehicles. For the first time, entrepreneurs and employers have access to an […]<\/p>\n","protected":false},"author":3,"featured_media":4105,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-4107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"ase":null,"_links":{"self":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/4107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/comments?post=4107"}],"version-history":[{"count":2,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/4107\/revisions"}],"predecessor-version":[{"id":4109,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/4107\/revisions\/4109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media\/4105"}],"wp:attachment":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media?parent=4107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/categories?post=4107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/tags?post=4107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}