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Formula based on real value
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How to read this Excel?
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1. Fill in the blue boxes
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2. Choose an option in the orange boxes
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Why use the real value formula? Read the article here.
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Data to complete
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Employee or employee category data
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Start date of participation in mobility budget (DD-MM-YYYY)
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Start date of year (DD-MM-YYYY)1/1/2025
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End date of year (DD-MM-YYYY)31/12/2025
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Car data
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Model
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Purchase date/start date of rental or leasing contract (DD-MM-YYYY)
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Fuel typeElectric
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CO2 emissions (g/km)
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Age of the car (in months)
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Catalog value of the car (incl. VAT)
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Fiscal power (horsepower)Fill in this figure only for cars that run on: CNG or LPG. This figure will be used to calculate VAT deductibility.
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Cost of providing the car
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Car rented, leased, or purchased by the employer company?Owned
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Monthly leasing, rental, or purchase price (excluding VAT)Is the company the owner of the car? Then add here the total price excluding VAT of the car, depreciated at 20%, and divide it by 12.
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Are there any costs not included in the rental/leasing contract that need to be considered, and is their financing is covered by the company car policy?Yes
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Other monthly costs (excluding VAT)Examples of costs: Technical inspection costs, maintenance and repair costs of the charging station, cost price (installation) of the charging station with 20% depreciation, management costs of the charging station and cable, toll and parking fees, cleaning or maintenance and repair costs, cost of a replacement car, costs for replacement, change and storage of tires, expertise costs when returning the vehicle, management costs of a service, vehicle preparation costs, administrative costs related to fuel and charging cards.
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Other monthly expenses not subject to VATExamples of costs: Insurance costs, road tax, registration tax, interest on borrowed capital.
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Fuel/electricity cost
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Are fuel costs already included in the rental or leasing contract costs?Yes
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Does the employer pay for fuel for the cars?Yes
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Actual annual fuel cost (fuel or electricity)
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Corporate taxes
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Tax rate25%
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Tax on the non-deductible portion of the above items€0.00Consult your accountant for specific advice on your situation.
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VAT
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Non-deductible VAT on all items€0.00Consult your accountant for specific advice on your situation.
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VAT deductibility methodForfaitairAsk your accountant which formula your company applies. In case of doubt, use the flat-rate method.
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Employee's home-work distance (km)
To be completed if you use the 'actual use' or 'semi-flat rate' formula
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Total annual kilometers
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Annual private kilometersTo be completed if you use the 'actual use' formula
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Number of work days at the office
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Deductible VAT rate35.00%
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Benefit in kind
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Annual benefit in kind (BIK)1600
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Annual employer cost of the BIK160
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Vehicle age coefficient1
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TCO calculation
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Annual CO2 solidarity contribution€398.64
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Tax deductibility100.00%50.00%For hybrid cars, the fuel cost is 50% deductible.
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Annual employer cost BIK160
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Annual leasing, rental, or purchase cost€0.00
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Annual fuel/electricity cost
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Annual electricity cost with hybridFALSE
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Annual fuel cost with hybridFALSE
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Other annual costs subject to VAT€0.00
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Non-deductible VAT€0.00
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Other annual costs not subject to VAT€0.00
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Corporate tax for non-deductible expenses€0.00
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Annual TCO amount€3,233.00
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Monthly TCO amount€269.42
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