Simple Energy Accounting for Electric Vehicle Charging. How to Document Costs for Tax Purposes?
More and more entrepreneurs, including sole proprietors, are choosing modern and cost-effective solutions – one of them is an electric company car. With combustion engine vehicles, it's straightforward – fuel costs can be deducted as a business expense. But how does accounting work when charging an electric vehicle at home?
Income Tax Yes, VAT No. But You Still Save
If you charge your company car at home and the electricity supply contract is in your name or another private individual's name, the electricity bill doesn't entitle you to VAT deduction. However, in this situation, you can include 100% of the expenses incurred as tax-deductible costs. Yes, that's right – electricity expenses can constitute tax-deductible costs.
- Check exactly how much you pay per 1 kWh. You can find this information most easily on your latest invoice.
- Charge your car with an AmperePoint Q or P charger – these chargers are the only ones on the market (as of 2025) that feature a built-in non-resettable energy meter, measuring energy consumed since the device was first used.
Alternative: Install a sub-meter – this allows you to precisely measure how much energy was actually used for charging the car, although this involves an additional cost of several hundred PLN + formalities related to installation.
Chargers with energy meters:
Portable Charger Q11 PRO (16A, Type 2, 11kW) + 2x Adapters
Portable Charger P11 (16A, Type 2, 11kW)
Combine the Data
Knowing the price per kWh + sub-meter readings = clear calculation of vehicle operating costs.
Documentation prepared this way, based simply on a photo of the meter and the electricity rate, allows you to demonstrate energy consumption in a simple and transparent manner. Consequently, it's easy to calculate what portion of the electricity bill is related to business activities and thus constitutes a tax-deductible cost.📞 Want to learn more about this topic?
Call: 666 612 044Additional Tip for Entrepreneurs
- Enter the date, consumption, and price per 1 kWh.
- Excel automatically calculates the total cost, then splits it into income tax cost and VAT
Link to a file you can download and edit: link
TUYA App Our Q model is configured with the Tuya app, which enables real-time monitoring of charging sessions and also allows you to download a charging report for a given period.
Exported Excel file with charging sessions:
Sub-meter appearance when installed in a distribution box:
Chargers with energy meters:
Portable Charger Q11 PRO (16A, Type 2, 11kW) + 2x Adapters
Portable Charger P11 (16A, Type 2, 11kW)
*This article is for informational purposes only and does not constitute legal, tax, or any other form of advice. Official decisions are made on a case-by-case basis; we recommend consulting with an accountant.
