With Ordinary Supplement 43/L to the Official Gazette, published on 31.12.2024, the government updated the fringe benefit calculation for vehicles granted for mixed use with contracts stipulated from 1. January 2025.
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The new formula is no longer based on the average emissions produced (V7 value in the booklet), but exclusively on the vehicle's fuel type, with the following distinction:

This regulation changes how fringe benefit is calculated. Vehicles with a contract stipulation year from 2025 onwards will be based on fuel type, while vehicles with a contract stipulation year before 2025 will continue to be based on CO₂ emissions.

✅ New "Year of contract signing" Field

This determines which calculation applies. Vehicles with a contract stipulation year from 2025 onwards will be based on fuel type, while vehicles with a contract stipulation year before 2025 will continue to be based on CO₂ emissions.

✅ Vehicle Model Badge

This helps to ensure that the correct fuel type is selected. This is important for vehicles with contract stipulation year from 2025 onwards as the fringe benefit calculation is based on that.

✅ Calculation Method Display

This clearly indicates which formula (based on fuel type vs. based on Co2 Emissions) was used in the final calculation overview.

🚧 Unclear Definition of "Contract Stipulation Year"
The ACI does not know how to give us precise indications as to the reference date to be considered as the stipulation of the contract and we’re awaiting official clarification on the exact reference date (e.g., contract start, registration date or contained in the letter of assignment to the driver).

With the introduction of the new mandatory "Year of Contract Signing" field, we’re offering flexibility, allowing you to choose the approach that best aligns with your interpretation of the law.