TLDR: For a vehicle with mixed use, you must exclude the portion of expenses corresponding to private use. The mileage scale applies only to vehicles that can be used for mixed purposes (personal and professional), excluding strictly professional vehicles such as trucks or utility vehicles.
Who is affected?
The deduction rules apply to employees who opt for the deduction of actual expenses and use a vehicle for mixed purposes. Companies subject to VAT cannot deduct VAT on vehicles designed for mixed use, except in specific cases (e.g., vehicles intended for resale in new condition).
Deduction method: the mileage scale
The mileage scale is a simplified method for calculating transport costs. It applies only to vehicles capable of mixed use (personal and professional). Strictly professional vehicles (trucks, tractors, utility vehicles) are excluded.
Allocation of expenses
You must allocate expenses between professional and private use. Only the portion corresponding to professional use is deductible. For example, if 60% of the vehicle's use is professional, you can only deduct 60% of the expenses (fuel, maintenance, insurance, etc.).
Mandatory supporting documents
To benefit from the deduction, you must provide proof of:
- the means of transport used;
- the frequency and extent of travel;
- the professional portion of the expenses.
Purchase invoices, maintenance and repair receipts, the vehicle registration certificate, and the insurance contract may be requested by the tax authorities.
Specific exclusions
Vehicles exclusively used for professional purposes (trucks, tractors, utility vehicles) are not eligible for the mileage scale. Similarly, vehicles used by companies whose business is the transport of people or goods (taxis, carriers) are excluded.
Special cases: VAT
For companies subject to VAT, vehicles designed for mixed use (transport of people or goods) are excluded from the right to VAT deduction, unless they are intended for resale in new condition or meet specific exceptions (e.g., vehicles adapted for the transport of goods).
Limits and caps
The mileage scale does not exempt you from justifying expenses. It does not apply to fuel costs for strictly professional vehicles or those used by transport companies.