Since March 1, 2025, the greening of light vehicle fleets It is managed differently. The 2025 Finance Act introduced an annual incentive tax linked to the purchase of low-emission light vehicles. In 2025, the "calendar year" used for this tax is not a full year: it runs from March 1st to December 31st, 2025, i.e., 306 days.
The reference price mentioned in official texts and materials is 2,000 euros for 2025, then it increases afterwards.
The goal for fleet management is not to simply make purchasing decisions on an ad hoc basis. It is to build a credible strategy, ensure data reliability, and be able to explain the calculations in the event of an audit.
The LOM law and fleet renewal in summary
- Since March 1, 2025, the greening of light vehicle fleets is also managed via an annual incentive tax: for 2025, the reference period runs from March 1 to December 31, 2025 (306 days), with a unit rate that increases over time (2025, 2026, then from 2027).
- The tax is understood as a deviation from a national target for low-emission vehicles: the further the fleet is from the expected trajectory, the greater the exposure. It is not managed "at the time of purchase" but over a multi-year period.
- The key to compliance is the quality of fleet data: integration dates, assignment dates, durations over the period, exemption cases, and supporting documentation. Without this information, the calculation may be incorrect and difficult to defend.
- An effective strategy relies on a decision-making method (compliance, actual use, total cost, traceability) and a 30-day action plan: define the scope, ensure data reliability, simulate the trajectory, then lock in execution with monthly monitoring.
What the law really changes for fleet renewal
There Mobility Orientation Law has set a clear direction: to increase the share of low-emission vehicles in fleets. Since 2025, this greening has also been part of a tax mechanism, which relies on a calculation formula and precise definitions.
In practical terms, this changes the way you work:
- You need to manage compliance as a business issue, not just as a purchasing issue.
- You must be able to justify your vehicle allocations and classification choices.
- You need to anticipate the effect of renewals over several years, as the price and targets evolve.
Who is affected and why does the scope create errors?
The system is based on the concept of a fleet in the tax sense, with calculation rules and specific cases. It is common for the scope to be misunderstood, especially in multi-site or multi-entity organizations. The two points to address as a priority are straightforward.
- Rental and the various forms of provision must be analyzed in light of the rules of the system.
- Exemptions cannot be guessed. They must be documented, because the calculation distinguishes between uses and durations.
For proper framing, the documents published by the tax administration, in particular the calculation aid sheet and the associated notice, are the most reliable basis.
Useful definitions, explained simply
To avoid reading errors, one must align oneself with the vocabulary of official documents.
- The fleet of taxable vehicles is the fleet used for the calculation, constructed from the vehicles and their durations of use over the period.
- Vehicles that count towards the target objective, according to the definitions of the scheme, are called low-emission taxable vehicles.
- For 2025, the calculation period is indeed from March 1st to December 31st, 2025, with a factor linked to the 306 days.
How does the annual incentive tax work? ?
The logic is as follows: the tax is determined, for a company and a year, by combining a rate, a deviation from the target objective, and factors related to the fleet and its renewal. To understand the calculation without getting lost, keep three key points in mind:
The price is increasing rapidly
This point underscores the need to avoid delaying decisions. What is "passable" in 2025 becomes more difficult to absorb in 2026.
You are being compared to a national target
The stated target for 2025 is 15 percent. It then increases, making the trajectory more demanding.
The assignment data is central
The calculation is not limited to counting vehicles. It is based on allocation periods over the timeframe, with exceptions where certain uses are exempt. This is why data quality is crucial.
Data to track, vehicle by vehicle, for stress-free driving
Compliance cannot be managed with a vehicle list that is updated from time to time. You must be able to reconstruct a chronology, as this is what the calculation support documents require.
The following information needs to be verified as a priority:
- Vehicle identification.
- The date of integration into the fleet.
- The start and end dates of the assignment over the period.
- The qualification used to determine whether the vehicle counts as “low emissions” in the scheme.
- Supporting documents that explain a particular case, especially when a vehicle falls under an exemption scheme.
An internal rule prevents many errors: no vehicle enters the fleet without a complete form, at a minimum on the dates and qualification.
Statement: How to organize internally?
In organizations, the real challenge isn't the theory. It's the transition between teams to production. This is much easier to manage when three teams are aligned from the start.
- There fleet management, who knows the movements and the actual use.
- Purchasers and lessors, who hold the contracts and contractual dates.
- Accounting and taxation, which secure the declaration and archiving.
The right approach is to set up a simple cycle: monthly consolidation, anomaly control, then trajectory simulation before renewal waves.
A SoFleet method for making quick decisions without disrupting the trajectory
Fleets that stay on course don't make decisions based on gut feeling. They apply a stable method. You can use this decision-making framework before signing anything:
- Does the vehicle actually improve your “low emissions” trajectory, in relation to the annual target and your current fleet?
- Does the vehicle correspond to the actual use, without optimistic assumptions about mileage, load or recharging?
- Is the total cost over the duration of the assignment consistent, and not just the monthly rent?
- Will the data be traceable without any workarounds, from the very first day of assignment?
If the answer is no, the vehicle is removed from the cart. This prevents last-minute purchases that cost more than they save.
30-day action plan to secure your renewal
Week 1: Defining the scope
You establish the internal rules and the list of mandatory fields. You also formalize the procedure for special cases, so that everyone applies the same decisions.
Week 2: Ensuring data reliability
You correct missing dates, eliminate duplicates, and standardize vehicle records. You process vehicles whose use may qualify for an exemption separately, as these require the most supporting documentation.
Week 3: Simulate two scenarios
You are comparing a business continuity scenario and a target scenario. The goal is to identify the steps to be taken before the next renewal and to translate them into purchasing rules, not intentions.
Week 4: Locking in execution
You implement a monthly dashboard and a pre-entry control rule for the fleet. You also set an internal alert threshold to avoid discovering the deviation from the target at the end of the year.
Fleet transition and “invisible” costs: optimizing charging and electricity contracts
Making a fleet more environmentally friendly isn't just about choosing the right vehicles. As soon as a company installs charging stations at its sites, charging becomes a recurring cost. A greener fleet often changes the consumption patterns of a depot or branch. Peak usage may increase, off-peak hours become more advantageous, and the contracted power may need to be adjusted.
When consumption is better controlled, the company can check if its electricity contract is still suitable for on-site charging. It can also compare available offers on a platform such as Selectra, in order to identify an offer that is more consistent with its uses and subscribed power.
Frequently Asked Questions
Does the annual incentive tax for "fleets" apply from 2025 for fleet renewal related to the LOM law?
Yes. The annual incentive tax applies from 1 March 2025. For the year 2025, the reference period runs from 1 March to 31 December 2025.
What is the purpose of form 2854-FC-SD for the annual incentive tax on company fleets?
Form 2854-FC-SD is used to calculate the tax and to keep a record of the calculation. It does not replace the tax return, which is filed using the tax forms specific to the company's tax regime.
Why is the duration of vehicle allocation important for calculating the annual incentive tax linked to the LOM law?
Because the calculation is based on the duration of use during the reference period and, where applicable, on the distinction between exempt and non-exempt use. Without this data, the calculated amount may be incorrect.
