Five main obligations apply to a business fleet in France in 2026. The LOM law sets a low-emission vehicle quota for fleets of more than 100 vehicles. The annual incentive tax (TAI) has penalised any shortfall since 1 March 2025. The CSRD, as amended by the Omnibus of 26 February 2026, requires non-financial reporting from companies with more than 1,000 employees and €450M in net turnover. ANTAI requires the driver to be designated within 45 days of an offence (article L121-6). Finally, benefits in kind and annual company vehicle taxes apply to every vehicle made available to an employee.

Since the final adoption of the Omnibus directive on 26 February 2026, the CSRD covers around 80% fewer companies than originally planned. It now applies to companies exceeding both 1,000 employees and €450 million in net turnover. Below these thresholds, you are no longer required to publish a full CSRD report. The voluntary VSME standard, recommended by the European Commission on 30 July 2025, remains a useful framework, particularly if you supply a large group subject to the CSRD that will ask for your ESG data.

The mobility orientation law applies to companies with more than 50 employees and a fleet of more than 100 light vehicles (gross vehicle weight under 3.5 tonnes). Below these thresholds, mandatory greening quotas do not apply. But other obligations still do (ANTAI, benefits in kind, company vehicle taxes), and vehicle taxation is gradually penalising combustion engines for all fleets. Planning for greening still makes sense below the LOM threshold.

The pathway is known. In 2026, the TAI rises to €4,000 per missing vehicle and the LOM quota to 18%. In 2027, the TAI reaches €5,000 and the quota 25%. In 2028, the second CSRD wave applies (reports on the 2027 financial year). By 2030, the LOM quota targets 70% low-emission vehicles in replacements, under the Climate and Resilience Law. Tax advantages for electric vehicles (70% benefit-in-kind allowance) are currently guaranteed until 31 December 2027.

The LOM law has two complementary mechanisms. The annual replacement quota requires 20% low-emission vehicles in acquisitions from 2024, 40% in 2027 and 70% in 2030. The annual incentive tax, in force since 2025, applies a quota to the whole fleet: 15% in 2025, 18% in 2026 and 25% in 2027. A low-emission vehicle emits less than 50 grams of CO2 per kilometre under WLTP: fully electric, hydrogen and eligible plug-in hybrids.

The method recognised by auditors and by the ESRS E1 and GHG Protocol standards combines three elements per vehicle: actual annual mileage (measured by telematics or OEM, not estimated), type-approved or measured consumption, and the fuel emission factor: 2.65 kg of CO2 per litre for diesel and 2.28 kg per litre for petrol. Industry estimates are no longer acceptable for the CSRD. Data must be auditable, time-stamped and kept over several years for year-on-year comparison.

The flat-rate method applies a percentage to a set base: 15% of the purchase price for an owned combustion vehicle under 5 years old (20% if fuel is covered), or 50% of the annual lease cost (67% with fuel). It is simple and stable. The actual-cost method values private use from actual expenses (depreciation, insurance, maintenance, fuel) in proportion to personal and business kilometres. It pays off when private use is low but requires rigorous mileage tracking. The employer chooses the method but must apply the same one for the whole calendar year, per vehicle.

For the LOM law, via the TAI, the penalty is €4,000 per missing vehicle in 2026 and €5,000 from 2027, capped at 1% of French turnover. For ANTAI, the increased fixed fine for failing to designate reaches €3,750 for the company and €750 for the legal representative. For the CSRD in France, failing to have sustainability information certified carries a €30,000 fine and 2 years' imprisonment, and serious offences €75,000 and 5 years. Non-compliant companies are also excluded from national public contracts from 2026. On top of this, URSSAF can reassess incorrectly calculated benefits in kind over 3 years (5 years in case of bad faith).

All these obligations rely on the same source data: actual mileage, powertrain, usage dates, driver assignment and consumption. Fleeti collects this data automatically (on-board telematics or device-free OEM connection), standardises it and sends it to the right places. The energy mix and TAI projection feed LOM management. Scope 1 per vehicle feeds CSRD reporting. The offence timestamp feeds ANTAI designation. Business/personal mileage feeds the benefit-in-kind calculation. One platform, one set of data, five obligations covered.