One observation deserves to be made: regulations and legislation on sustainable mobility have been abundant since the Paris Agreements signed in 2015, which gave rise in France to the law on energy transition for green growth (LTECV). These agreements pave the way for an increasingly precise and ambitious body of texts in favor of the decarbonization of our transport; and this, both at the European and French levels. However, from amendments to derogations, it is more and more difficult for individuals and professionals alike to understand the developments and assistance in force.
Faced with this observation, Qovoltis, a charging station operator, proposes to make an inventory of the structuring texts and the assistance available in order to support French people — individuals or professionals — in their choices inherent to the uses they make in terms of mobility.
End of the sale of new combustion vehicles in 2035 at the European level
Start of sanctions via an automated control system in the 43 French Low Emission Mobility Zones (ZFe-m) in the second half of 2024.
Extension of ADVENIR grants for individuals for the installation of electric charging stations.
Below is a summary of the state of play of French and European texts covering the IRVE sector.
Focus on the Electric Vehicle Tax Credit Order (CIBRE), which came into force on 1Er January 2024
This decree defines the technical characteristics of charging systems for electric vehicles, eligible for the tax credit for the acquisition and installation of a charging system.
The amount of the tax credit has been increased to €500 provided that the terminals are “controllable” (previously in the amount of €300). The decree also specifies that to be eligible for CIBRE, a charging station must meet the following three cumulative conditions:
- Have a charging point equipped with a socket socket/T2 connector;
- Have the capacity to temporarily modulate the electrical power that can be called upon reception and interpretation of tariff signals from the supplier and signals transmitted by the GRD;
- Be connected:
- Or at the electricity meter made available by the DSOs and having the capacity to receive and interpret the tariff signals transmitted by the electricity suppliers and the signals transmitted by the DSOs;
- Or to fixed intermediate equipment making it possible to transmit a power modulation signal;
- Or on the internet.
It applies to expenses actually incurred as of 1Er January 2024 for the acquisition or installation of a controllable charging system for an electric vehicle.
In practice therefore:
- Reinforced sockets are no longer eligible for the tax credit;
- The amount of the charging station tax credit is now €500;
- You must be resident for tax purposes in France;
- Owners, renters or occupants can benefit from the tax credit free of charge (both for the main house and the second home);
- The tax credit is limited to one second home per taxpayer. Attention, the second home should not be used for rental, even seasonal;
- The tax credit is limited to 1 charging system for the same home;
- Expenses must be paid as of January 1, 2024;
- The work must be invoiced before December 31, 2025 inclusive;
- The charging system must be controllable.
All Qovoltis terminals are connected and controllable within the meaning of the decree. They are therefore eligible for the €500 tax credit.
