Charging a company car at home: how a company measures and reimburses the electricity cost

The electricity bill doesn’t show how much the company car used

When a company car spends the night at an employee’s home, it charges from the household wiring. The electricity bill at that address shows only the household’s total consumption, with no breakdown of how much went into the car. That’s why the car’s consumption is measured separately, at the charging spot; the process for companies is described on the page about chargers for company cars.

Calculating by kilometers driven isn’t a reliable basis for reimbursement. Consumption per kilometer changes with the season and driving style. And the consumption the car displays usually doesn’t include charging losses, which are also paid for through the household bill.

This affects many companies, because they are the biggest recipients of EV subsidies. Of the roughly 980 subsidies for buying an electric vehicle approved in 2025, companies and sole proprietors received 773 and private individuals 207 (Bloomberg Adria, April 2026).

A dedicated MID meter measures only the charging spot

The MID meter is installed on the line that feeds the charger. It records only the energy that has passed through that spot, including charging losses, and is independent of both the household meter and the car. MID stands for the EU Measuring Instruments Directive, and meters that comply with it can be used for billing consumption.

With a subscription, at the end of each month the company receives a statement for each spot in PDF and CSV format. It shows the kWh for that month and the amount at the electricity price for that address, with no markup. The PDF serves as supporting documentation for accounting, and the CSV opens in a spreadsheet or imports into accounting software.

For a space the company meters, choose one of two packages with a MID meter and basic installation next to the distribution board (up to 2 m of cable, RCD protection and breaker):

• 11 kW wallbox — 104.000 RSD incl. VAT: a three-phase charger that fully charges an empty car overnight;
• reinforced socket — 39.000 RSD incl. VAT: 2.3–3.7 kW, up to about 180 km overnight.

The choice depends on the daily distance driven and how many hours the car is parked at home. A longer cable or a run to another level means an extra charge; the amount is set at the site assessment and written into the quote before signing.

Example: five employees charge company cars at home, with a wallbox at each address. The kits cost 5 × 104.000 = 520.000 RSD incl. VAT. The monthly statement comes with the subscription of 990 RSD per spot, 4.950 RSD a month in total incl. VAT. The first 2 months of the subscription are 0 RSD, with no contractual commitment.

The subscription is optional; along with the statement, it includes a reply within 48 hours, priority service and an annual check of the installation and equipment.

The price per kWh depends on the consumption zone and time of day

The employee’s address is on the household tariff. According to the price list of EPS, the electricity supplier, households have paid these energy prices since October 1, 2025, in RSD per kWh:

The zone depends on the household’s total monthly consumption, and the rate on the time of day, if the address has a two-rate meter. Charging a company car increases monthly consumption and can push the bill into a more expensive zone. With a two-rate meter, charging during lower-rate hours is cheaper.

That’s why the company agrees with its accountant in advance on which price per kWh it recognizes: the average price from the employee’s bill, including all charges, or the price for the zone and rate from the EPS price list. The statement always shows the kWh as well, so the amount can be checked either way.

Questions for your accountant before the first reimbursement

We haven’t found a published opinion from the Ministry of Finance on reimbursing electricity for a company car charged at an employee’s home. So there are no tax answers here, only the questions a company should settle with its accountant:

• Is reimbursement of electricity costs for a company car taxable income for the employee?
• Which document is the basis for payment: the monthly MID meter statement, the employee’s electricity bill or both?
• Which price per kWh do we recognize: the average from the bill or the price for the zone and rate?
• Do we need a written agreement with the employee on using the company car and the charging spot?
• Who owns the charger and meter at the employee’s address, and how are they carried in the company’s books?
• Can the company deduct the input VAT on a charger installed at the employee’s address?
• What gets booked when the employee leaves the company and the charger stays at their address or is moved?

The meter measures the spot, not the car

The MID meter records every kWh that passes through the charging spot. If the employee’s or a family member’s private car also charges at the same spot, the statement won’t separate it — with either the 11 kW wallbox or the reinforced socket. So agree on rules for using the spot in advance, in writing.

If the employee also has their own electric car, only a second spot with its own MID meter separates consumption cleanly. Anything else is an agreement between the company and the employee, not measurement.

How to start: from a list of addresses to the first statement

For a rough estimate, all you need is a list of addresses, photos of the distribution board and the spot where the car parks, and the latest electricity bill from each address. After that, the process goes like this:

• assessment at the address: 2.990 RSD, credited toward the installation;
• a quote with the exact price and timeline for each spot, including any extra charges;
• installation: one working day per spot, and in an apartment building garage, after the assembly’s decision;
• a monthly statement for each spot in PDF and CSV format, with a subscription.

If the employee parks in the shared garage of an apartment building, the line to their spot runs through the building’s common areas. That requires authorization from the residents’ assembly (Law on Housing and Building Maintenance, Art. 12).

Including the assembly decision, the whole process takes 4–10 weeks, and 1–2 weeks in a rented garage. The steps for the building manager are covered in the guide to chargers in an apartment building garage.

At the company parking lot, metering works the same way — per spot

When some of the cars charge at the company parking lot, each spot there also gets its own MID meter, and load management shares the existing connection’s power among the chargers. Example: 3 spots in the parking lot with the distribution board 10–30 m away, plus 5 employees charging at home, cost about 1.065.000–1.259.000 RSD incl. VAT. For a different number of spots, get an estimated price from the charger price calculator.

Sources

• Bloomberg Adria: EV subsidies in 2025 (April 28, 2026)
• EPS: electricity prices for guaranteed supply
• Law on Housing and Building Maintenance, Art. 12

This guide was written with the help of AI tools based on the sources listed and was last checked on September 30, 2026. If you spot an error or have newer data, let us know at hello@evolako.com — we publish corrections with a date.