French General Tax Code
In force1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in the dwelling they own, rent or occupy free of charge and which they allocate exclusively to their principal residence and their secondary residence, within the limit of one secondary residence per taxpayer.
2. Expenditure on the purchase and installation of the charging systems referred to in 1 of this article is only eligible for the tax credit if it is invoiced by the company:
1° which supplies and installs the charging systems;
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2° Or which, for the installation of the charging systems it supplies or for the supply and installation of these same systems, uses the services of another company, under a sub-contracting agreement governed by law no. 75-1334 of 31 December 1975 relating to sub-contracting;
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3. A joint order by the ministers responsible for energy and the budget specifies the technical characteristics of the electric vehicle charging systems required for application of the tax credit.
>The technical characteristics of the electric vehicle charging systems required for application of the tax credit.
4. The tax credit applies to the calculation of tax due for the year in which the taxpayer pays the expenditure.
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5. The tax credit is equal to 75% of the amount of the expenditure mentioned in 1, up to a maximum of €300 per load system.
> The tax credit is equal to 75% of the amount of the expenditure mentioned in 1, up to a maximum of €300 per load system.
6. The benefit of the tax credit is limited, for a single dwelling, to a single load system for a single, widowed or divorced person and to two systems for a couple subject to joint taxation.
> a. The expenditure mentioned above is limited to the cost of a single load system for a single, widowed or divorced person and to two systems for a couple subject to joint taxation.
7. a. The expenditure referred to in 1 refers to that shown on the invoice from the company referred to in 2.
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b. The expenditure referred to in 1 is eligible for the tax credit, provided that the taxpayer is able to present, at the request of the tax authorities, the invoice, other than progress invoices, from the company referred to in 2.
In addition to the information provided for in Article 289, this invoice indicates:
1° the place where the work was carried out;
2° The nature of the work and the designation, cost and, where applicable, the technical characteristics of the charging systems referred to in Article 3 of this article.
c. If the beneficiary of the tax credit is unable to produce an invoice containing the information specified in b above, the tax credit obtained for the year in question will be subject to a write-back equal to the amount of the tax advantage granted for the unjustified expenditure.
8. A taxpayer may not, for the same expenditure, benefit from both the provisions of this article and a deduction of charges for the determination of his categorical income.
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9. The tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the tax due, the excess is refunded.
When the beneficiary of the tax credit is reimbursed within a period of five years for all or part of the amount of the expenditure that gave entitlement to this benefit, it is, where applicable, subject, in respect of the year of reimbursement and up to the limit of the tax credit obtained, to a write-back equal to the difference between the amount of the tax benefit initially granted and the amount of the tax benefit determined in application of the provisions of 5 of this article on the basis of the expenditure finally borne by the taxpayer. However, no write-back is made when the reimbursement follows a claim that occurred after the expenses were paid.
