Skip to main content

Fleet Handbook France

fr-products
Products
  • Full Operational Lease
  • Operating Lease
  • Fleet Management
  • Sale and Leaseback
  • AlphaElectric
  • AlphaCity
  • AlphaGuide
  • Motorbike Leasing
Services

Service, maintenance and repairs, tyre management,insurance, gap insurance, roadside assistance, replacement car, short-term and mid-term rentals, fuel management.

Term and mileage for Operating Lease
  • Minimum: 12 months/15.000 km per annum
  • Maximum: 60 months/160.000 km in total
fr-registration
Title

The leasing company is the owner of the leased vehicle and is responsible for its registration.
The vehicle registration document will list both Alphabet and the customer’s name (though Alphabet remains the title-holder). The cost of registration depends on the fiscal power of the vehicle and the area where the company is registered. For commercial vehicles (véhicules utilitaires), an additional parafiscal tax of €34,00 is applied to the Certificat d’Immatriculation.

Transfer of title

To transfer the title of a vehicle previously registered in France, a new registration document (Certificat d’Immatriculation) must be obtained through the administration (Préfecture).
To transfer the title of a vehicle previously registered outside of France, the following is required:

  • Identity card
  • Proof of address
  • Vehicle registration document
  • Vehicle purchase invoice
  • Document to obtain the new vehicle registratio document (Formulaire Cerfa N°13750*03)
Required documentation

To register a lease vehicle, Alphabet requires the following documents:

  • The company’s identity card known as K-bis
  • The vehicle invoice (which contains details such a model, chassis number, options, etc.)
  • Manufacturer certificate of conformity
Time frame

On average, the registration process takes approximately five working days.

fr-taxation
VAT rate

The current VAT rate is 20%.

Other vehicle-related taxes and fees
  • Registration tax
    Depending on C02 emissions and energy type, the administration calculates an additional tax (malus ecologique) or gives subsidies (bonus ecologique).
Ecological bonus scheme:
 
CO2 emissions Amount
Passengers cars; EV or petrol PHEV  
0-20g 27% of the list price included discounts within the limit of 6000€
21-60g 1000€
LCV, EV  
0-20g 27% of the list price included discounts within the limit of 6000€
Motorbikes, EV  
0-20g 27% of the list price included discounts within the limit of 1000€
CO2 emissions Amount
Passengers cars  
EV or petrol PHEV  
0-20g 27% of the list price included discounts within the limit of 6000€
21-60g 1000€
LCV  
EV  
0-20g 27% of the list price included discounts within the limit of 6000€
Motorbikes  
EV  
0-20g 27% of the list price included discounts within the limit of 1000€

 

Ecological malus scheme:
CO2 emissions Amount CO2 emissions Amount
≤ 126 g 0€ 167g €4.050
127g €50 168g €4.253
128g €53 169g €4.460
129g €60 170g €4.673
130g €73 171g €4.890
131g €90 172g €5.113
132g €113 173g €5.340
133g

€140

174g €5.573
134g €173 175g €5.810
135g €210 176g €6.053
136g €253 177g €6.300
137g €300 178g €6.553
138g €353 179g €6.810
139g €410 180g €7.073
140g €473 181g €7.340
141g €540 182g €7.613
142g €613 183g €7.890
143g €690 184g €8.173
144g €773 185g €8.460
145g €860 186g €8.753
146g €953 187g €9.050
147g €1.050 188g €9.353
148g €1.153 189g €9.660
149g €1.260 190g €9.973
150g €1.373 ≥ 191g €10.000
151g €1.490    
152g €1.613    
153g €1.740    
154g €1.873    
155g €2.010    
156g €2.153    
157g €2.300    
158g €2.453    
159g €2.610    
160g €2.773    
161g €2.940    
162g €3.113    
163g €3.290    
164g €3.473    
165g €3.660    
166g €3.853    

 

  • Company car tax
    (taxe sur les véhicules des sociétés – TVS)
    All company cars registered in France (except light commercial vehicles, huge commercial vehicles, trucks, taxis, and other public service vehicles) are liable to this annual company car tax, which is paid at the end of each year.

    This calculation depends on car registration date. For cars owned or bought after 1 January 2006, the amount is based on CO2 emissions (g/km).

CO2 emissions (g/km) Amount per year
51-100g €2,00 per g
101-120g €4,00 per g
121-140g €5,50 per g
141-160g €11,50 per g
161-200g €18,00 per g
201-250g €21,50 per g
> 250g €27,00 per g

For cars owned or bought before 1 January 2006, the amount is based on fiscal power (CV fiscaux).

Fiscal power (CV) Amount per year
< or = 3 €750,00
4-6 €1.400,00
7-10 €3.000,00
11-15 €3.600,00
> 15 €4.500,00

For hybrid cars below 111g/km, an exemption of eight quarters of the company car tax is possible. For electric vehicles, they are totally exempted to the company car tax.

Companies that pay off their employees, because they use their private cars as company cars, are affected by the company car tax. In this case, the calculation respects the same rules as before and depends on the mileage of each employee.
 

Mileage pay-off by the company Company car tax
0-15.000km 0%
15.001-25.000km 25%
25.001-35.000km 50%
35.001-45.000km 75%
>45.000km 100%

 

  • Air pollutants tax

    First registration date Petrol, GNV, GPL,
    Super-éthanol,
    Petrol HEV ≤ 110g
    Diesel Diesel HEV
    ≤ 110g
    Diesel HEV
    > 110g
    EV and LCV
    Before 31.12.1996 €70,00 €600,00 €70,00 €600,00 €0,00
    From 1997 to 2000 €45,00 €400,00 €45,00 €400,00 €0,00
    From 2001 to 2005 €45,00 €300,00 €45,00 €300,00 €0,00
    From 2006 to 2010 €45,00 €100,00 €45,00 €100,00 €0,00
    Since 2011 €20,00 €40,00 €20,00 €40,00 €0,00

 

  • Reintegration of depreciation
    This fee consists of reintegrating the amount of the depreciation (which is not tax deductible) into the taxable profits. It is currently calculated by taking the invoice price of the vehicle, subtracting the amount according to your C02 emissions ( see dashboard below), and then dividing the final amount by the lessor depreciation (60 months for Alphabet). Commercial vehicles are exempted from this fee.
Lease year of
the vehicle
Applicable threshold
30.000€
   
20.300€
  
18.300€
  
9.900€
2017 Vehicle emissions from
0 - 19g of CO2
20 - 59g 60 - 155g >155g
2018 0 - 19g

20 - 59g

60 - 150g >150g
2019 0 - 19g 20 - 59g 60 - 140g >140g
2020 0 - 19g 20 - 59g 60 - 135g >135g
2021 0 - 19g 20 - 59g 60 - 130g >130g

 

Tax refund and accounting

VAT paid on the purchase price or lease rentals is not recoverable. However, for commercial vehicles and LCV (Véhicules Utilitaires), VAT is recoverable on financial and service rentals.

VAT is recoverable on the cost of petrol and diesel but with huge differences. For petrol cars, the customer can recover 10% of the VAT only for passenger cars. For diesel cars, the customer can recover 100% of the VAT on a commercial vehicle and up to 80% on a regular passenger car. For electricity, VAT is recoverable at 100% for passenger cars or commercial vehicles. Monthly lease payments
are treated as operating expenses and accounted for in the profit and loss account. The asset (leased vehicle) is capitalised on the books of the lessor.

fr-company-car

Company car tax is charged for the private use of a company car. There are two methods of calculating this tax, from which each employer may select:

  • Fixed assessment (FA) – two fuel options
  • Actual cost

The table below describes the calculation for each method:

  Purchased vehicles
< 5 years
Purchased vehicles
> 5 years
Operational leasing
(including purchase)
FA Option 1
(company does
not pay 
fuel costs)
 9% of list price
 included discount
6% of list price
included discount
30% of total cost
(financing, service, insurance)
FA Option 2
(company pays
fuel costs)
 12% of purchase
 price
9% of purchase price 40% of total cost
(financing, service, insurance, fuel)
Actual cost 20% of list price
incl. discount insurance,
maintenance costs
and fuel
(if applicable)
10.0% of list price
incl. discount insurance,
maintenance costs
and fuel
(if applicable)
Calculation basis (CB)
is the sum of the lease rentals,
insurance costs, maintenance
costs and private fuel costs
covered by the company

The company car tax calculation for operational lease under the actual cost method is as follows:
(CB x private mileage per year) / (total mileage per year)

For operational lease vehicles, company car tax has a ceiling equal to the company car tax of a newly purchased vehicle.

Example:
 
Peugeot 3008 (6 CV-120 ch din-108 g/km)  
Gross list price: €27.850,00
Monthly lease rental: €500,00 x 12
Insurance charges p.a.: €1.000,00
Maintenance costs p.a.: €400,00
Fuel costs for private use: not paid by the company
Total: €7.400,00

Therefore, the cost of the private use of a company car would be:
(30% x €7.400,00)/12 = €185,00
(but limited to the amount calculated for the fixed assessment).

However, the fixed assessment method for the same vehicle purchased would be:
(9% x €27.850,00)/12 = €208,88
In this example, €185,00 would be added to the employee’s monthly salary and taxed at their personal rate.

fr-contact

Alphabet France
1 Avenue Edouard Belin
92 566 Rueil-Malmaison Cedex
France

 

Phone: +33 1 49049100
Email: alphabet.france@alphabet.com
Internet: www.alphabet.fr

 

Latest update: September 2017