Heimlade-Abrechnung: Reimbursing Home Charging Correctly (BMF Rule)
Background
Since 1 January 2026, employers must reimburse home-charged kilowatt-hours for company cars against documented meter readings – the previous monthly flat rate has been discontinued. As a simplification, a rate of 34 ct/kWh applies. FMWeb maps this entire process: from the driver's entry through to the CSV export for payroll.
You will find the module under Tankkarten Import → Heimlade-Abrechnung (/applications/fuelcard/heimlade).
The workflow at a glance
Driver reports home charge → Approve the response → Generate the monthly statement
→ Approve the statement → Post (electric receipt) → CSV export to payroll
1. Entry
- Fahrerportal (driver portal): the driver reports the charging session via the vehicle response (fuel type „Strom", i.e. Electricity) and selects the charging location „Zuhause" (Home). After approval by the back office, a Heimlade-Sitzung (home-charging session) is created (deliberately not a cost receipt – the reimbursement is, after all, the employer's expense).
- Manual entry: fleets without a driver portal enter sessions directly on the Heimlade page.
2. Generating the monthly statement
On the Heimlade page you select year/month (default: previous month) and click „Abrechnungen erzeugen" (Generate statements):
- One statement per driver is created in the Entwurf (Draft) status, covering all not-yet-billed sessions.
- The ct/kWh rate is frozen at generation time – later rate changes do not affect existing statements.
- Drivers for whom the month has already been approved/posted are skipped; sessions reported afterwards remain visibly open and can be deliberately handled in the following month.
3. Approving and posting
- Freigeben (Approve): Draft → Freigegeben (Approved) (business review completed)
- Verbuchen (Post): Freigegeben (Approved) → Verbucht (Posted). In doing so, one electric receipt per charged vehicle is created under the cost type „Laden" (Charging) (net amount, kWh amount on the receipt). Double posting is impossible – the receipts carry a unique import key.
4. CSV export for payroll
„CSV Export" (CSV export) creates a semicolon-separated file with the Personalnummer (personnel number) and reimbursement amount per driver, and marks the included statements as Exportiert (Exported). The sum of the posted receipts always matches the exported amount.
Maintaining reimbursement rates
In the „Sätze" (Rates) area of the Heimlade page you manage the ct/kWh rates with a valid-from date (pre-filled: 34 ct/kWh from 1 January 2026). If the legislator changes the rate, you simply create a new entry with a new valid-from date. If a rate is missing for a month, statement generation reports: „Kein Heimlade-Satz für MM/JJJJ hinterlegt." (No home-charging rate stored for MM/YYYY.)
Frequently asked questions
Why doesn't a home charge appear as a cost receipt on the charging date? By design: the employer's expense is the reimbursement. The electric receipt is created when the monthly statement is posted – so that nothing is counted twice.
A driver reported more sessions for the previous month after the statement. These sessions stay open and are taken into account at the next generation, provided no approved statement for the target month yet exists for the driver – otherwise handle them deliberately in the following month.
Who may do what? heimlade.view = view; generating, approving, posting and exporting require heimlade.admin (or WebAdmin).
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