What is a business charge card?
With a business charge card, you pay for and register charging sessions at affiliated charging points. You usually receive a consolidated invoice. That helps with administration, but does not automatically grant the right to VAT deduction. For that, the rules include conditions for the deduction of input tax, as is standard for taxed turnover and correct proof. Check in advance which charging points in the Netherlands and abroad accept your card.
Advantages and disadvantages
The table below shows the pros and cons of a business charge card.
| Section | Advantages | Cons |
|---|---|---|
| Use | Invoices for affiliated charging sessions have been bundled | Not every charge point accepts every card |
| Overview | You get one collective invoice per month | You sometimes have to wait for the charging station to register it |
| Tax | The invoice helps to substantiate costs | Deduction depends on usage and tax conditions |
| Convenience | Access to many charging points in the Netherlands | Foreign is not always included |
Cost
Before charging, check which rate your charge card provider charges at that charging point: electricity price per kWh, starting fee, any surcharges, overstay fee and subscription. The same charging point can cost differently with different cards. Also check whether amounts include VAT.
How much does the card cost for your number of charging sessions?
Fictional example with equal electricity prices: pass A costs €0 per month and €0.50 per session; pass B costs €4 per month with no connection fee. At 8 sessions both cost €4 besides the electricity. From 9 sessions onwards, B is cheaper. All amounts in this example include VAT. Different electricity prices or surcharges change the tipping point.
Compare charge cards
Fill in these points for two or three passes. Use current tariffs at the charging stations you actually use.
| Comparison point | What are you writing down? |
|---|---|
| Fixed costs | Monthly amount, purchase and shipping costs, including or excluding VAT |
| Per charging session | Starting fee, tariff and potential time or blocking fee |
| Your three usual charging points | Price per kWh via this card, including rapid charging |
| Abroad | Accepted networks and differential rates |
| Invoice | Specification of sessions and Dutch or foreign VAT |
| Contract | Duration and notice period |
Please keep the check date in mind for your comparison; prices and networks are subject to change.
Charging pass with or without subscription?
Look at the number of charging sessions and the total amount, not just kilometres or the monthly price. A subscription is not automatically cheaper and does not always mean that starting fees are absent. Use the calculation example above with your own rates. If you drive across the border, check foreign acceptance and costs in advance.
Apply for charge card
Apply for the card using the details required by the provider and check the invoice details. Following receipt or digital activation, you can charge at accepted charging points. Keep invoices and justification for business use.
Assess income tax and VAT separately. For business journeys with a private car in 2026, you can claim a €0.25 cost deduction per kilometre; do not deduct charging costs from your profit again on top of this. Assess VAT separately according to use for VAT-taxed turnover. Under the KOR, you cannot deduct VAT. Do not include foreign VAT as Dutch input VAT.
Read more about VAT on private use of the car and a commercial EV charger. Do you want to outsource the processing? View what is included in our bookkeeping package.
