The only cost for Smappee Services’ Split Billing is a fixed monthly fee per agreement.

As the employer, you set the reimbursement rate (in €/kWh), and this amount is fully transferred to the employee.

The invoice sent to the employer includes:

• The monthly service fee (subject to 21% VAT)
• The total kWh charged by the employee at their home charging station,
  multiplied by the reimbursement rate set by the employer

Note:

VAT applies only to the service fee — not the reimbursement.

Reimbursement to Employees

• The reimbursement rate (€/kWh) is determined by the employer and is fully transferred to the employee.

• This reimbursement is treated as an expense claim, not a commercial transaction.

Therefore:  as a private individual, the employee pays VAT on their electricity bill. Under split billing, the employer reimburses the portion of that bill corresponding to EV charging. Therefore, the €/kWh rate reimbursed to the employee should cover all relevant costs, including the VAT paid to the electricity pro

Changing the Reimbursement Rate

• The reimbursement rate can be changed at any time by the employer.
• If changed mid-month, sessions before the change use the old rate, and sessions after use the new rate.
• The invoice will show a weighted average of both rates.

If the employer checks the box “Update past sessions”, only sessions that haven’t been invoiced yet will be recalculated using the new rate.

Sessions that have already been reimbursed will not be affected.

Monthly Reimbursement Process

• The invoice to the employer is sent during the first workweek of each month.
• Once the employer has settled the invoice with Smappee Services, the corresponding reimbursements are transferred to the employees’ private bank account.
  This ensures a clear and timely flow of payments, with full transparency for both employer and employee.

All invoices are sent via Peppol.