Charging for employees, visitors and fleets: separate metering and billing at your site
Shared charge points need separate rules for access, metering and billing. For each user group, define who may charge, to whom the energy is allocated and who pays, if applicable. A charging card answers only some of these questions. It can identify an access credential, but does not automatically prove which vehicle was actually charged or whether the entire billing chain is suitable.
For sites in Germany, measurement and calibration law and the relevant tax treatment in particular must fit the business model. The following information reflects the position as of 24 September 2026.
Start with a user and payment table
A single site may serve your own pool vehicles, employees' private cars, company cars belonging to other businesses and visitors. Although the energy supplied is technically the same, different commercial transactions arise. A purely internal energy report is different from an invoice to an employee or business partner.
User group | Allocation to clarify | Possible commercial transaction |
|---|---|---|
Your own fleet | Vehicle and internal cost centre | Internal cost allocation |
Employees' private vehicles | Employee and authorised vehicle | Employer benefit or paid charging |
Visitors | Visit or invoice recipient | Cost coverage or separate billing |
Another company | Legal contracting party | Intercompany charging |
The last column describes possibilities, not an automatic tax classification. Agree the model with Finance and, where appropriate, a tax adviser before inviting users. An ad hoc decision by reception on whether a charging session is free should not replace a regular billing method.
Separate the three layers of the data record
A traceable transaction requires a clear link between authorisation, the meter reading and the pricing rule. Authorisation describes who or which card was enabled. The meter reading describes the quantity used for billing. The pricing rule specifies which tariff applied to that user at that time.
Add an immutable transaction reference and the charge point concerned. Historical allocation must be retained when vehicles or cards change. Otherwise, an old charging session can mistakenly appear against the new cardholder in a current report.
Also define which information is used only for operational analysis. An estimated state of charge may be useful for charging plans, but is no substitute for the appropriate measured value when billing by kWh. The existing article on charging invoices and charging losses explains the differences between energy drawn and the battery display.
Metering compliance concerns the entire intended process
For consumption-based billing, it is not enough simply to look for “MID” on a data sheet. What matters is the approved use, transmission and recording of measured values, and the ability to verify the billed transaction. The AGME information sheet describes a different situation for changing employees at the workplace than for a simplified home-charging case with one contracting party. Whether a charge point is public does not, by itself, settle this question of measurement law. AGME: technical information and guidance on recording charging electricity.
Ask the provider for a description of the specific metering and billing chain. It should identify the hardware used, relevant conformity documents and available verification information. A general marketing claim about compliance with calibration law does not replace this specific explanation.
The PTB explains that, alongside measurement accuracy, later verification of the invoice and durable evidence are also relevant. The solution used must support these functions for its intended application. PTB publications on metrology for the energy transition.
Decide what happens with shared cards
A single card for all visitors is convenient but can make subsequent allocation harder. If visitors pay individually, the handover or authorisation must correspond to the billing record. For charging sessions provided free of charge, a visit reference may suffice if the internal concept allows for it. Collect only the data needed for the defined purpose.
For pool vehicles, make clear whether costs follow the vehicle or the individual user. A vehicle card can be a useful reference, but does not automatically identify a changing driver. The company needs a consistent process for replacement vehicles, workshop vehicles and replaced cards.
Deliberately test the critical case: someone charges a company car in the morning and their private vehicle in the afternoon. If the system treats both sessions identically despite different intended rules, effective separation is missing. An extra column in the monthly report solves the problem only if its data is generated reliably.
Free employee charging is a separate decision
Section 3 no. 46 of Germany's Income Tax Act (EStG) provides a tax exemption for certain additional employer benefits for charging at fixed business facilities. The conditions and the specific relationship to the employer must be met. This does not mean every cash payment or every reimbursement for private home charging is generally tax-free. Official text: Section 3 EStG.
From an organisational perspective, describe the authorisation in writing: the eligible group, cost coverage, possible limits and handling of misuse. Make clear whether the offer applies to a private car, how vehicle changes are reported and which operational charging priorities apply.
Even when electricity is provided free of charge, consumption analysis can be useful, for example for energy planning and budget control. Explain the purpose of data processing to employees clearly, and restrict internal access to the intended tasks.
Check tariff changes and corrections before launch
A hypothetical test month could contain three sessions: a pool vehicle with an internal cost centre, a paying employee and a visitor invited to charge free of charge. For each transaction, first check the allocation, then the energy quantity and finally the appropriate pricing rule. Deliberately use different cases instead of carrying out three identical test sessions.
Add a tariff change and a subsequent correction. A price changed later must not silently alter old transactions retrospectively. Corrections should remain traceable to the original record. Agree who approves these changes and how affected invoice recipients are informed.
When data is missing, first investigate the transaction. An estimated vehicle allocation or an arbitrarily distributed total consumption may make a report look complete while still being factually wrong.
Agree the handover to Finance
Accounting needs a clear distinction between invoices, records of services and internal cost allocation. The article on consolidated fleet billing explains this distinction for fleet charging transactions. At your own site, the deliberately chosen user and operator model is an additional factor.
Request actual sample files rather than only screenshots. Check whether transaction references, user groups, tariff allocations and corrections can be transferred in the intended format. This does not yet amount to a commitment to any particular accounting integration.
StromNow Fleet describes allocation by vehicle, driver, site and cost centre. For a consultation on site billing, it is best to bring your user groups, desired payment model and an example of a monthly workflow. These allow an assessment of the metering and reports needed for your specific operation.
Frequently asked questions
Is an MID meter sufficient for billing changing employees?
The marking alone is not sufficient evidence. For individually billed charging by changing employees, transactions must be traceably allocated and the corresponding evidence must remain permanently available. The simplification for a specific home-charging case cannot be transferred wholesale to the workplace. Whether the charge point is public does not settle the question. Request the specific metering and billing chain; the AGME information sheet explains the different usage situations.
Can the same charging card reliably distinguish between a company car and a private car?
Not automatically. A card initially identifies the authorisation used, not necessarily the vehicle connected. If different rules apply to company cars and private cars, your process needs reliable vehicle allocation. Specifically test both charging sessions with the same person. Also retain historical card and vehicle changes so that later reports do not accidentally allocate old transactions to a new vehicle or cardholder.
Is free charging for employees' private cars at company premises tax-free?
Under the conditions of Section 3 no. 46 EStG, a charging benefit provided in addition to the salary already owed at a fixed business facility of the employer or an affiliated company may be tax-free. This is not a blanket exemption for every cash payment or home-charging reimbursement. Agree your model with Finance and document eligible users and cost coverage. The basis is set out in Section 3 EStG.
How should tariff changes and incorrect allocations be corrected?
Preserve the link between the original transaction, the tariff applicable at the time and the subsequent correction. A new price should not silently change old transactions. Define who approves corrections and informs affected invoice recipients. Check this with sample data before launch. Investigate missing vehicle references or meter readings instead of arbitrarily distributing total consumption and producing reports that are complete only arithmetically.