{"id":19914,"date":"2025-11-13T13:51:20","date_gmt":"2025-11-13T12:51:20","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=19914"},"modified":"2025-11-13T13:51:20","modified_gmt":"2025-11-13T12:51:20","slug":"borne-recharge-independants","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/fr-be\/blog\/borne-recharge-independants\/","title":{"rendered":"Borne de recharge : d\u00e9ductible fiscalement pour les ind\u00e9pendants ?"},"content":{"rendered":"\n

La voiture \u00e9lectrique ? C\u2019est le meilleur choix fiscal aujourd\u2019hui, que vous soyez ind\u00e9pendant personne physique ou en soci\u00e9t\u00e9. Et si vous optez pour une voiture \u00e9lectrique, disposer de votre propre borne de recharge vous facilitera grandement la vie.<\/strong><\/p>\n\n\n\n

En principe, vous pouvez d\u00e9duire jusqu’\u00e0 100 % du co\u00fbt d’une borne de recharge. Mais il y a des conditions : la borne doit \u00eatre accessible au public, par exemple. Pour conna\u00eetre toutes les conditions, lisez ce qui suit.<\/strong><\/p>\n\n\n\n

Quand la borne de recharge est-elle d\u00e9ductible fiscalement ?<\/strong><\/h2>\n\n\n\n

En 2025 et 2026, une voiture \u00e9lectrique sera encore d\u00e9ductible \u00e0 100 %. \u00c0 partir de 2027, la d\u00e9ductibilit\u00e9 fiscale passera \u00e0 95 %.<\/p>\n\n\n\n

Actuellement, les frais d’achat,<\/strong> de leasing <\/strong>oude location et d’installation de la borne de recharge sont, en principe, \u00e9galement d\u00e9ductibles \u00e0 100 % <\/strong>(jusqu’en 2030). <\/strong>Toutefois, des conditions strictes <\/strong>s’appliquent :<\/p>\n\n\n\n

1. La borne de recharge doit \u00eatre accessible au public<\/strong><\/h3>\n\n\n\n

La borne de recharge \u00e9lectrique doit \u00eatre accessible au public pendant les heures d’ouverture de votre entreprise. <\/strong>Cela signifie que d’autres personnes peuvent \u00e9galement utiliser la borne de recharge.<\/p>\n\n\n\n

La borne de recharge ne peut donc pas se trouver dans le garage de votre domicile ; elle doit \u00eatre install\u00e9e sur le parking public de votre entreprise, par exemple.<\/p>\n\n\n\n

En outre, vous devez enregistrer la borne de recharge aupr\u00e8s du SPF Finances, afin qu’il puisse afficher l’emplacement et la disponibilit\u00e9 de la borne. Vous voulez enregistrer votre borne de recharge ? Faites-le via ce lien<\/a>.<\/p>\n\n\n\n

2. La borne de recharge doit \u00eatre intelligente<\/strong><\/h3>\n\n\n\n

La borne de recharge<\/strong> install\u00e9e doit \u00eatre \u2018intelligente\u2019<\/strong> : une borne connect\u00e9e \u00e0 internet et au r\u00e9seau \u00e9lectrique, qui vous permet d\u2019adapter le moment et la puissance de charge et de facturer<\/strong> correctement l’\u00e9lectricit\u00e9 consomm\u00e9e.<\/p>\n\n\n\n

3. La borne de recharge doit \u00eatre neuve<\/strong><\/h3>\n\n\n\n

La borne de recharge doit \u00eatre nouvellement install\u00e9e par une entreprise agr\u00e9\u00e9e<\/strong>.<\/p>\n\n\n\n

4. La borne de recharge est amortie sur au moins 5 ans<\/strong><\/h3>\n\n\n\n

La borne de recharge doit \u00eatre amortie de mani\u00e8re lin\u00e9aire sur une dur\u00e9e de cinq ans minimum.<\/p>\n\n\n \n

\n \"exclamation\"\n \n
\n

Comme la borne de recharge doit \u00eatre accessible au public, en pratique, peu d\u2019ind\u00e9pendants personnes physiques ou de SRL peuvent r\u00e9ellement d\u00e9duire le co\u00fbt d’une borne de recharge.<\/p>\n <\/div>\n <\/div>\n \n\n\n\n

Jusqu’\u00e0 quand l’avantage fiscal pour une borne de recharge accessible au public est-il valable ?<\/strong><\/strong><\/p>\n\n\n\n

Jusqu’en 2029<\/strong>, une borne de recharge accessible au public au nom d’une entreprise est d\u00e9ductible \u00e0 100 %<\/strong>. Et ce, que vous soyez ind\u00e9pendant personne physique ou en soci\u00e9t\u00e9.<\/p>\n\n\n\n

\u00c0 partir de 2030<\/strong>, vous ne pourrez plus d\u00e9duire que 75 % <\/strong>de l’investissement en tant que frais.<\/p>\n\n\n\n

Jusqu\u2019\u00e0 2024, les entreprises pouvaient m\u00eame les d\u00e9duire \u00e0 150 %, voire 200 %, le but \u00e9tant de mettre rapidement en place un r\u00e9seau dense de bornes de recharge. Mais cette mesure a donc pris fin.<\/p>\n\n\n\n

Conclusion<\/strong><\/h2>\n\n\n\n

Vous envisagez d’acheter une voiture \u00e9lectrique pour votre entreprise ? Dans ce cas, l’installation d’une borne de recharge est un choix judicieux. Vous pouvez d\u00e9duire jusqu’\u00e0 100 % des co\u00fbts, mais \u00e0 condition de remplir toutes les conditions mentionn\u00e9es ci-dessus.<\/p>\n\n\n\n

La borne de recharge se trouve dans votre garage ou votre all\u00e9e priv\u00e9e ? Alors la borne de recharge n’est pas accessible au public et vous ne pouvez pas b\u00e9n\u00e9ficier de la d\u00e9duction fiscale.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

La voiture \u00e9lectrique ? C\u2019est le meilleur choix fiscal aujourd\u2019hui, que vous soyez ind\u00e9pendant personne physique ou en soci\u00e9t\u00e9. Et si vous optez pour une voiture \u00e9lectrique, disposer de votre propre borne de recharge vous facilitera grandement la vie. En principe, vous pouvez d\u00e9duire jusqu’\u00e0 100 % du co\u00fbt d’une borne de recharge. Mais il y […]<\/p>\n","protected":false},"author":29,"featured_media":12972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[287,240],"tags":[307],"class_list":["post-19914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deduire-vos-frais-professionnels","category-uncategorized-fr-be","tag-frais-professionnels"],"acf":[],"yoast_head":"\nBorne de recharge : d\u00e9ductible fiscalement pour les ind\u00e9pendants ? - Accountable<\/title>\n<meta name=\"description\" content=\"Installer une borne de recharge est fiscalement d\u00e9ductible pour les ind\u00e9pendants. 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