Many households now use variable electricity tariffs (Time‑of‑Use), where the price per kWh fluctuates hourly. LOCIO enables straightforward technical billing:
🔄 Process for Dynamic Tariffs
Tariff selection in the app
The user (company car driver) sets their tariff type to "dynamic" in the LOCIO app. This automatically establishes:The tariff always applies to the current calendar month only.
After the end of the month, a new tariff proof is requested, as dynamic providers such as Tibber only provide the final monthly overview at that point.
Charging sessions during the month
The user charges at home as usual. LOCIO measures the exact electricity consumption of the company car via the smart cable.Providing the tariff proof
As soon as the electricity provider (e.g. Tibber) makes the monthly consumption and price information available as a PDF (typically at the beginning of the following month), it is:Simply uploaded via the app,
Automatically linked to the measured consumption.
Note on net prices
Tibber and similar providers usually display a net average price per kWh. For billing purposes, it is necessary to add 19% VAT in order to calculate the gross reimbursable price.Creation of the reimbursement receipt
LOCIO automatically generates a receipt for the tax-free expense reimbursement, which the employer can review and pay out.
💶 Tax Considerations: Home Electricity Reimbursement under § 3 No. 50 EStG (more details in this IWW article)
Electricity costs that an employee bears for charging a company car at home are considered a tax-free expense reimbursement, provided that individual proof is supplied.
Legal basis: § 3 No. 50 EStG in conjunction with R 3.50 LStR
→ "Reimbursement of expenses incurred by the employee predominantly in the interests of the employer."
Requirements:
There must be detailed documentation of the consumption (kWh) and the respective electricity price.
With LOCIO, this is ensured through the linking of consumption data and the submitted tariff proof (PDF).
The use of a monthly average price for dynamic tariffs is technically feasible, but should be additionally verified in case of doubt, in the form of a binding ruling request to the tax office under § 42e EStG.