If an employee charges a company electric vehicle at their place of residence, the reimbursement of the related expenses will not constitute taxable income for the employee, provided that:

• the employer reimburses only the amounts actually incurred, and
• the employee pays income tax on the value of the non-cash benefit (in this case PLN 250 per month) arising from the private use of the company car.

The employee may document the actual charging costs in various ways, e.g. with reports generated by the charger, or by applications monitoring the vehicle’s energy consumption, as well as invoices from electricity suppliers confirming the price of energy.

The actual charging costs can be settled per quarter or less frequently.

If the settlement shows that the employee spent less than the value of the lump-sum allowance received from the employer to cover electric car charging costs, the surplus should be recognised as employment income – unless the employee returns it to the employer.

Conversely, if the employer pays a lump-sum allowance to cover the employee’s electric car charging costs without requiring the employee to account for the expenditure, then it is all considered taxable employment income.

The above position is supported in the practice of the tax authorities, including in an individual tax ruling issued by the Director of the National Tax Information Office, ref. No 0114-KDIP3-2.4011.431.2024.2.JK2.

We also remind readers that the statutory taxable values of using a company car for private use (i.e. PLN 250 or PLN 400 per month) apply only to employees. For individuals working under civil-law contracts (e.g. mandate contracts or B2B), income is determined on the basis of market prices.

Find more articles in PRO HR November 2025.