Charging a company car with your own solar PV system: allocate electricity costs and reimbursement
A company car's home charging can still be accounted for transparently when the charger receives electricity from a private photovoltaic system. What matters is evidence of the energy charged and the agreed reimbursement method. The solar energy generated, its economic cost and the reimbursement value permitted for tax purposes are different quantities. Do not combine them in a single calculation.
For fleet management and Finance, the task is to create an understandable process for the household. This article covers employees' private PV systems in Germany and company cars provided by their employers. Legal sources are current as of 24 September 2026.
Distinguish three questions about solar electricity
The first question is: How many kilowatt-hours were supplied to the company car? You need a suitable charging record to establish this. The PV system's output does not answer the question, because the house, a battery storage system or another vehicle can also consume energy.
The second question is: What value may be assigned to these kilowatt-hours for employer reimbursement? This is a matter of tax rules and the method chosen internally by the company.
The third question concerns the economics of the private energy system. What are the costs of investment, maintenance, electricity purchases and forgone feed-in revenue? This is a separate calculation for the household. A permitted reimbursement value proves neither a particular return on the PV system nor a corresponding saving for the employer.
Which electricity price can be used?
For a home charging device partly supplied by private solar PV, the German Federal Ministry of Finance letter of 11 November 2025, paragraphs 29 and 30 allows the contracted household tariff to be used. With a dynamic tariff, the average monthly electricity tariff may be used. Any payable standing charge may be included proportionately in either case. The standard electricity rate provided for in the letter is an alternative. The choice between actual electricity costs and the standard electricity rate must be applied consistently for the calendar year.
The practical consequence is that this reimbursement process does not require you to invent a separate blended price for each charging session based on grid electricity, current PV generation and historical acquisition costs. The company's chosen method and the documents required should be established before the first month-end close.
Our article Charging a company car at home: reimbursing electricity costs correctly in 2026explains the details of the general procedure. In a household with PV, it is also necessary to clearly separate this from optimising the household's own energy use.
Record the arrangement before approval
Do not simply ask whether there is a solar system. Document who holds the household electricity contract, who operates the PV system and who pays the home charging costs. A system on a rented roof or an electricity supply contract with a building operator may involve different parties from a straightforward household with its own system.
Also record whether the charger serves other vehicles. The source of electricity and its allocation to the company car are separate checks. A high proportion of solar electricity does not identify which car was connected. A shared charging point in particular needs a suitable approach to this.
Information | Purpose for approval |
|---|---|
Household electricity contract and contracting party | Clarify the basis for the actual cost method |
Operator of the private PV system | Distinguish a straightforward household arrangement from other supply relationships |
Charger, meter and other users | Clearly separate company car energy |
Reimbursement method for the calendar year | Prevent changing calculation methods |
Sample monthly record | Check the transfer of data to the reimbursement team |
A separate electricity supply arrangement involving several parties should not be treated as a simple home charging case with PV without review. Refer such an arrangement to the relevant tax and technical advisers before implementation.
Plan solar charging around when the vehicle is home
What matters for charging planning is when the car is actually at home. An employee who visits customers five days a week has only limited opportunities to use electricity generated during the day directly. High annual PV output therefore does not prove that a high proportion of solar electricity is directly usable by the company car.
Create a simple schedule for a representative week: departure, return, next assignment and energy required. Add working-from-home days and weekends without treating them as equivalent to every working day. Then assess the windows in which PV generation coincides with the vehicle being connected.
The charging target must suit the next assignment. A process that waits exclusively for surplus generation may provide too little energy when there is little sunshine. Agree on a deadline for reaching a minimum charging target and when grid electricity should be used if needed. Whether and how your specific equipment implements this must be tested before approval.
Work through an example with clearly separated calculations
Hypothetical planning example, not a StromNow price: In one month, 300 kWh are allocated to the company car at a suitable metering point. For the internal forecast, an explicitly assumed reimbursement value of €0.32 per kWh including VAT is used. This produces €96. Before any actual payment, the value must be replaced or substantiated using the permitted and agreed process.
Separately, the household's energy analysis might show that some of this charging was supplied by the PV system at the same time. This does not automatically change the method approved within the company. It does, however, help optimise charging times and monitor grid purchases.
If you compare this home charging with public charging, use the same energy quantity and a consistent price basis. Add investment costs and ongoing home charging service costs separately. Do not compare energy reaching the battery with energy at a different metering point without explaining the distinction. Flat-rate additions for losses do not replace the correct evidence for actual reimbursement.
These records belong in the monthly process
The driver should be able to check recorded company car energy and unusual sessions. The reimbursement team checks the period, vehicle allocation, valid method and required price documents. Changes to the electricity contract must reach a named contact so outdated data does not continue to be used.
Keep PV analyses separate from the actual reimbursement records if they are used only to optimise energy use. This makes it possible to see later which information determined the payment amount and which merely supported an operational comparison. An attractive energy flow diagram is not reimbursement approval.
The AGME technical guidance on reimbursement of home charging costs remains relevant to the metering used. The tax treatment of solar electricity does not remove requirements for a suitable meter and its use.
Prepare a specific enquiry about home charging with PV
The StromNow offering for company cars at home combines charging records with preparation of reimbursement amounts. For planning with private PV, also have the household tariff, existing charger, other vehicles and typical times when the vehicle is home available.
Discuss your home charging process with PV with StromNow. The aim is an agreed decision on metering, reimbursement and operational charging targets. A particular PV integration or guaranteed share of solar electricity should only form part of the decision once the specific technical implementation has been confirmed.
Frequently asked questions
Does self-generated solar electricity for a company car have to be valued at zero euros?
No. For a home charger partly supplied by private PV, the German Federal Ministry of Finance letter of 11 November 2025, paragraphs 29 and 30 allows the contracted household tariff in Germany, or the monthly average for dynamic tariffs, including a proportionate standing charge. The prescribed standard electricity rate is an alternative. Suitable energy records and the method chosen consistently for the calendar year remain essential.
Does every home charging session require a separate blended price for solar and grid electricity?
The private PV arrangement described in the German Federal Ministry of Finance letter, paragraphs 29 and 30 does not require an invented blended price based on generation costs and grid purchases. Use the permitted and agreed reimbursement method. Suitable evidence of the company car's energy use is still required. Where additional electricity supply relationships exist, for example with a building operator, the actual contractual position should be reviewed separately before assuming the straightforward household case applies.
Why is high annual PV output not enough for charging planning?
Annual output does not show whether the vehicle is connected at home while electricity is being generated. Compare the times when the vehicle is home, its next departure and the energy required with realistic charging windows. Waiting exclusively for surplus generation may leave insufficient energy before an assignment. Define an adequate charging target and a controlled process for using grid electricity when needed; implementation depends on your specific equipment.
Which data should Finance bring together for a household with PV?
The required information is a suitable company car charging record, the period, the annual reimbursement method and, where relevant, price documents. PV analyses for energy optimisation should remain clearly separate. Solar output proves neither vehicle allocation nor the amount payable. Also check who holds the household electricity contract and pays the costs. Other vehicles and different operator arrangements should already be considered when approving the home charging process.