Calculating fuel costs: scale 2024

Among the various reimbursements available for business expenses is that for fuel. Not to be confused with mileage expenses, these expenses are primarily incurred by sole proprietors with industrial and commercial profits (BIC) or agricultural profits (BA).

So what are the particularities of fuel expenses? How do you deduct fuel costs in this context?

Our article gives you all the information you need to know on the subject, as well as the 2024 tax scales.

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What are fuel expenses?

Aimed at certain specific schemes and categories of professionals, they relate to the lump-sum assessment of fuel expenses incurred in the course of professional activity.

Fuel expenses differ from mileage expenses in that they do not apply to the same people, as we shall see later.

Furthermore, they refer, among other things, to expenditure on vehicles (cars, motorcycles, etc.) for mixed use, i.e. private or public. In this way, professionals can simply assess their share of business expenses, without having to make pro rata calculations based on fuel invoices.

Finally, unlike the mileage scale, the fuel expenses scale does not take into account the distance traveled.

☝️ The fuel expense scale is updated each year by the tax authorities. We therefore recommend that you consult it regularly (in particular on the bofip impôts website) to keep up to date with the latest developments.

Who can benefit from fuel expenses?

The following professionals are entitled to benefit from the fuel expenses scale:

• sole proprietors taxed as industrial and commercial profits (BIC) or agricultural profits (BA) :
  • who have opted for ultra-simplified accounting,
  • and subject to the simplified tax system,
• holders of BNC (non-commercial profits) using loaned or leased vehicles,
• partners in partnerships using their own vehicles for commuting to and from work (insofar as these expenses are not deducted from the company's income).

☝️ For their tax returns, employees also have the option of using the fuel expenses scale (rather than the mileage expenses scale) if they use a loaned vehicle. Other expenses (insurance, parking, tolls, etc.) will be calculated at actual cost.

How are fuel costs calculated?

Fuel costs are calculated on the basis of a flat-rate scale, including various factors, such as

• the type of vehicle (car or moped/scooter/motorcycle),
• tax rating,
• the type of fuel used (diesel, unleaded or LPG).

Each category is assigned a unit amount (per kilometer driven), which must be multiplied according to the number of kilometers driven.

The 2024 fuel cost scale for cars

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The 2024 fuel charge schedule for mopeds, scooters and motorcycles

Now you know more about fuel costs. But remember, the associated scales are re-evaluated every year. We therefore invite you to consult the various Urssaf scales on a regular basis.