Why on-site charging fits corporate strategy
Electrifying the vehicle fleet — even if only a few company cars or employees’ vehicles — is pushing more and more Swiss SMEs to consider AC charging stations at the workplace. The investment is not purely technical: it affects liquidity, the balance sheet, VAT, perceived personnel costs, and, when charging is offered to employees, the correct reporting of the economic advantage.
Unlike an operating expense such as electricity supply, installing wallboxes, cabling, protection devices and, where needed, upgrading the electrical panel is generally capital expenditure (CAPEX) to capitalize and depreciate under Swiss accounting rules (Code of Obligations and Swiss GAAP FER). At the same time, every kWh delivered must be traceable: business use, mixed use, or the employee’s private use.
This guide covers typical SME choices, cost allocation, relevant federal tax aspects, and practical bookkeeping with software such as Accountex, without mixing charging infrastructure with other mobility topics (fines, car leasing, etc.).
Investment (CAPEX): line items, order of magnitude, and depreciation
For a site with one or a few covered or open parking spaces, the budget comprises materials, labour, and ancillary costs. Figures vary by canton, electrician, and power required; the table summarises realistic planning for SMEs in 2026.
| Cost item | Scope | Order of magnitude (CHF) |
|---|---|---|
| AC wallbox (11–22 kW) | Unit, smart metering, RFID | 800 – 2'500 per point |
| Cabling and installation | Cable, conduits, earthing | 1'500 – 6'000 per point |
| Panel / capacity | Meter work, load management | 0 – 15'000 (condominium/site) |
| Platform / subscription | kWh billing backend, software maintenance | 200 – 800 / year per station |
| Permits and commissioning | Grid operator notification, ESTI compliance, contractor liability insurance | 300 – 1'500 total |
In accounting, the fixed asset that matters for the SME is usually the “charging line” (units plus embedded installation). Useful life for straight-line depreciation is often set between 8 and 15 years, unless a shorter documented technical life applies; ordinary maintenance and software subscriptions remain period expenses. Confirm with your trustee that this aligns with your accounting depreciation policy and the tax depreciation rates applicable in your canton.
Implementation models: ownership, operating lease, and mixed use
Direct ownership (CAPEX)
The company purchases and puts the system into service. Maximum control over internal tariffs and kWh data. Suitable if the premises are owned or the lease allows structural changes (landlord consent required).
Accounting: fixed asset plus depreciation; public grants (cantonal or municipal e-mobility programmes) may reduce the capitalized amount or be recorded as non-repayable income, depending on the chosen and documented treatment.
Leasing / “charging as a service”
A provider installs and maintains; the SME pays a monthly fee. Often no fixed-asset line, but a contractual obligation and clarity on who bills the employee for energy.
Accounting: fee to the income statement (overheads or a dedicated “mobility infrastructure” line). Compare total cost over 5–7 years with CAPEX: for small car parks leasing can simplify operations, but benefit allocation remains the company’s responsibility if charging is free or discounted.
In co-owned or rented buildings, clarify upfront who holds the connection and who may bill for energy. A common mistake is installing wallboxes without settling the relationship with the property manager or the condominium energy supplier, leading to problems allocating existing site electricity costs in accounting.
Cost allocation: energy, fees, and recovery from employees
Three flows must be kept separate: (1) cost of electricity actually consumed for charging, (2) share of infrastructure depreciation and maintenance attributable to non-business use, (3) any margin or flat rate if company policy provides for it. Contractual clarity (company rules or usage agreement) is the basis for bookkeeping and declarations.
| Scenario | Who pays for energy | Typical booking |
|---|---|---|
| Company vehicles only | Company (100% business) | Electricity / vehicle costs; no employee benefit |
| Employee pays kWh at cost | Recovery via payroll or internal invoice | Receipt → reduction of energy expense; as a rule no advantage if price ≤ cost |
| Free or discounted charging | Company bears the cost | Expense plus assessment of economic advantage (benefit in kind) |
| Reserved bays + visitor bays | Mixed | Allocation by meter or backend; visitors often to marketing/hospitality expense |
Without metering by badge or app, allocation becomes arbitrary and fragile on audit. Integrate the charging backend with monthly export (kWh per employee ID or licence plate) and import totals into accounting: this reduces errors compared with manual estimates on the site’s overall electricity bill.
Employee benefits and taxation: cantonal caution
If the company allows employees to charge private vehicles on site at the company’s expense, or at below market price, this generally constitutes an economic advantage subject to tax on employment income and, where applicable, to OASI/DI/IC and occupational pension (BVG/LPP) contributions on the relevant salary base. The amount is usually based on the market value of the benefit (cost of energy plus any attributable infrastructure share), subject to cantonal rules or specific administrative practice.
There is no single federal flat rate “per charging point” comparable to certain company-car items: document kWh, period, and tariff. Full recovery at cost (including grid fees if passed through without markup) is the simplest way to limit taxable advantage. Charging a private vehicle during working hours remains a topic to frame in employment rules and data protection (consumption tracking).
For corporate profit tax, costs strictly tied to business activity (company fleet, commercial visitors) are generally deductible; the portion of cost relating to benefits not correctly allocated to salary may be reclassified on assessment. Coordinate with your trustee for the canton where employees are liable to tax.
Compliant bookkeeping (operational examples)
The chart of accounts varies by industry; below is a typical mapping for commercial or service SMEs in Switzerland. Adapt account numbers to your chart in Accountex.
1. Purchase and capitalization
- Electrician and wallbox invoice (8.1% VAT on services in Switzerland): debit fixed asset “Technical installations / e-mobility infrastructure” (e.g. 15xx), credit supplier or bank.
- Input VAT to VAT account if the system serves taxable activity; document mixed use if it exists.
- Commissioning: reclassify from “assets under construction” to the final line if applicable; start depreciation from the month of use.
2. Operations: energy and depreciation
- Electricity bill: isolate EV charging share (backend data) → account “Energy / fuel and mobility” (e.g. 6xxx). The remainder stays on site heating/lighting.
- Annual depreciation: debit “Depreciation of tangible fixed assets”, credit accumulated depreciation on the same asset line.
- Charging platform fee: period expense, not capitalizable.
3. Recovery from employee
- Debit employee current account or payroll deduction; offset reduction of energy expense or ancillary revenue “EV charging” if run as an internal service.
- If you issue an internal sales document with VAT to the employee for kWh, verify tax treatment (generally a taxable supply for consideration); many SMEs prefer payroll recovery without VAT invoicing on a regulated basis — validate with your VAT adviser.
- Taxable benefit amount: record in payroll, not only in general ledger.
Keep for ten years invoices, electrical plans, lease contracts, kWh exports, and internal resolutions on charging policy, in line with the retention obligation (Art. 958 para. 2 CO).
VAT: deduction, private use, and supplies to third parties
Purchasing charging stations and installation in Switzerland generally attracts the standard rate (8.1%). Input tax deduction is allowed if the investment predominantly serves taxable supplies. If the system mainly powers employees’ private vehicles without consideration, assess private-use adjustments or apportionment of deduction per FTA practice and internal documentation.
Offering charging to customers or the public (paid parking) may qualify the activity as a supply of electrical energy subject to VAT on kWh billed, with invoicing and reporting obligations distinct from a mere internal benefit. SMEs that limit access to employees and invited visitors usually stay outside this scenario, but the distinction should be monitored if the business model changes.
Pre go-live checklist
- ✓Internal rules: who may charge, tariffs, hours, permitted vehicles, data handling.
- ✓Lease / condominium contract: written approvals and allocation of capacity costs.
- ✓CAPEX vs leasing choice and balance-sheet line for fixed asset and depreciation period.
- ✓Backend with monthly kWh export linked to accounting and payroll.
- ✓Trustee opinion on benefits, VAT, and cantonal income tax treatment.
- ✓Liability insurance and documented periodic maintenance.
Common year-end mistakes
Entire bill booked to site expenses. Without a split, private charging costs inflate deductible expenses and hide benefits to declare on payroll.
Lease fees capitalized as fixed assets. The right of use goes to the income statement, except finance leases meeting specific criteria.
No depreciation on “forgotten” installations. Wall-mounted wallboxes remain fixed assets even if individually modest; group them under one consistent line.
Full input VAT deducted with predominantly private use. Risk of adjustment on filing; plan apportionment from installation onward.
In summary
On-site EV charging is a manageable investment for many Swiss SMEs, often locally incentivised, but accounting is “two-dimensional”: fixed asset and depreciation on one side, energy flow and possible employee benefit on the other. Separating CAPEX, utility costs, and recoveries from employees in Accountex — with documents and kWh exports aligned — supports a defensible year-end for internal review, trustees, and tax authorities, while keeping a credible e-mobility offer for the team.