Glossary
Sustainable mobility × B2B payment × CSR definitions
25 terms
- Tax & social
Commuting allowance
Employer coverage of home-to-work travel costs: public transport passes (mandatory at 50%) and fuel or EV charging (optional).
- Mobility
Company car
Employer-provided vehicle with authorised private use: a component of pay creating a benefit in kind, unlike a service vehicle.
- Tax & social
Company-car benefit in kind
Taxable benefit arising when an employer provides an employee with a vehicle for permanent private use, valued at a flat rate or on actual costs.
- Mobility
Credit mobility
Umbrella term for financing (green loans, subsidies, employer support) that funds sustainable-mobility equipment: bikes, electric vehicles, charging stations.
- Regulatory CSR
Crit'Air sticker
French air-quality certificate ranking vehicles from E to 5 by pollutant emissions. Required in low-emission zones and during pollution peaks.
- Accounting
E-invoicing
French mandate for VAT-registered companies to issue and receive B2B invoices in a structured format via an approved platform, from September 2026.
- Payment
Electronic toll badge
Windscreen toll badge for fleets: non-stop passage at tolls and partner car parks, consolidated billing, VAT on tolls deductible even for passenger cars.
- Regulatory CSR
Employer mobility plan (PDE)
Mandatory French plan (LOM law) for companies with 50+ employees, aiming to cut solo-car commuting in favor of carpooling, transit, cycling and walking.
- Mobility
EV charging infrastructure (IRVE)
Charging infrastructure for electric vehicles: charging stations, charge points and associated equipment, whose installation is regulated in France.
- Accounting
Expense report
Document listing the business expenses an employee has advanced, submitted with receipts to obtain reimbursement, tax deduction and VAT recovery.
- Regulatory CSR
Fleet greening
French obligation for companies with over 50 employees and 100+ light vehicles to include a minimum share of low-emission vehicles at each fleet renewal.
- Mobility
Fleet management
Managing a company's vehicle fleet: acquisition, car policy, energy, maintenance, claims and resale, with TCO as the central indicator.
- Payment
Fuel card
Dedicated payment card for company-vehicle fuel and EV charging: one consolidated VAT invoice, per-card limits, single-brand or multi-network acceptance.
- Payment
Lodge card
Virtual payment card "lodged" with the travel agency: it centrally pays employees' tickets and hotels, with no out-of-pocket spending for travellers.
- Regulatory CSR
LOM law
French mobility framework law of 24 December 2019: low-emission zones (ZFE-m), fleet-greening quotas and the sustainable mobility allowance.
- Mobility
Long-term leasing (LLD)
Multi-year vehicle rental for a payment that bundles services (maintenance, assistance), with no purchase option at the end of the contract.
- Regulatory CSR
Low-emission zone (ZFE)
Urban area where the most polluting vehicles are restricted based on their Crit'Air class. Mandatory in French agglomerations above 150,000 inhabitants.
- Payment
Meal voucher
Employer co-funded meal payment title: employer share exempt up to €7.32 per voucher in 2026, spending capped at €25 per day.
- Tax & social
Mileage allowance
Flat-rate employer reimbursement for business use of a personal vehicle, computed from the annual French tax scale (barème kilométrique).
- Tax & social
Mobility pass (titre-mobilité)
Mandatory French benefit (LOM law) for employers with 50+ staff: coverage of at least 75% of the cost of employees' public-transit passes.
- Accounting
Multi-entity consolidation
Grouping the accounting and payment data of several companies in the same group into a single referential, for consolidated spend management.
- Tax & social
Per diem
Flat-rate allowance covering an employee's meal and lodging costs on business trips, exempt from social contributions within the URSSAF scales.
- Mobility
Sustainable mobility package (FMD)
French tax- and social-charge-exempt employer allowance (up to €800/year) for eco-commuting: carpooling, public transit, cycling, electric vehicles.
- Mobility
TCO (total cost of ownership)
Full cost of a vehicle over its holding period: acquisition or lease payments, energy, maintenance, insurance, taxes, resale. The fleet benchmark metric.
- Tax & social
VAT on fuel
Recovery by a company of the VAT paid on fuel, at rates that depend on the vehicle type (passenger or commercial) and on the fuel used.
No terms found
