{"id":19193,"date":"2024-04-05T11:12:57","date_gmt":"2024-04-05T10:12:57","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=19193"},"modified":"2025-07-11T10:56:10","modified_gmt":"2025-07-11T09:56:10","slug":"comptabilisation","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/comptabilisation","title":{"rendered":"Comptabilisation des notes de frais : mode d\u2019emploi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19193\" class=\"elementor elementor-19193\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be1b990 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be1b990\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71a4ecf\" data-id=\"71a4ecf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a657de elementor-widget elementor-widget-text-editor\" data-id=\"5a657de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La bonne <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/gestion-des-notes-de-frais\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">gestion des notes de frais<\/span><\/a><span style=\"font-weight: 400;\"> et leur comptabilisation rel\u00e8vent \u00e0 la fois d&rsquo;une obligation l\u00e9gale et d&rsquo;un souci d\u2019organisation dans une entreprise. Encore faut-il savoir s&rsquo;y prendre.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans cet article, on vous montre comment comptabiliser les notes de frais.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2398681 elementor-widget elementor-widget-table-of-contents\" data-id=\"2398681\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__2398681\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c66f28 elementor-widget elementor-widget-heading\" data-id=\"3c66f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019importance d\u2019une comptabilisation pr\u00e9cise des notes de frais<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22ae14c elementor-widget elementor-widget-text-editor\" data-id=\"22ae14c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une bonne comptabilisation des notes de frais est essentielle car une entreprise n\u2019est jamais \u00e0 l\u2019abri d\u2019un contr\u00f4le de l\u2019URSSAF. Mais avant toute chose, il faut bien comprendre ce que sont les notes de frais.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2825090 elementor-widget elementor-widget-heading\" data-id=\"2825090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce qu\u2019on entend par \u00ab notes de frais \u00bb ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9682819 elementor-widget elementor-widget-text-editor\" data-id=\"9682819\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La note de frais est un document qui justifie les d\u00e9penses engag\u00e9es par un salari\u00e9 sur ses fonds personnels dans le cadre de ses d\u00e9placements professionnels. <\/span><span style=\"font-weight: 400;\">Le salari\u00e9 l\u2019\u00e9tablit pour obtenir le remboursement de ces d\u00e9penses.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Les d\u00e9penses concern\u00e9es peuvent porter sur des frais de :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9placement ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restauration ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Achats divers.<\/span><\/li><\/ul><div>\u00a0<\/div><p><span style=\"font-weight: 400;\">Pour \u00eatre remboursable, une d\u00e9pense faisant l\u2019objet d\u2019une note de frais doit\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre engag\u00e9e dans l\u2019int\u00e9r\u00eat de l\u2019entreprise ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre raisonnable et proportionn\u00e9e au but recherch\u00e9 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre justifi\u00e9e par des documents justificatifs.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d887b4e elementor-widget elementor-widget-heading\" data-id=\"d887b4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u2019importance d\u2019une comptabilisation rigoureuse\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ab867a elementor-widget elementor-widget-text-editor\" data-id=\"7ab867a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019URSSAF exerce un contr\u00f4le rigoureux sur la gestion des notes de frais. <\/span><span style=\"font-weight: 400;\">Bien qu\u2019on le connaisse avant tout pour ses contr\u00f4les dans les entreprises, son v\u00e9ritable r\u00f4le est de garantir l\u2019\u00e9galit\u00e9 de traitement dans le travail. <\/span><span style=\"font-weight: 400;\">Le contr\u00f4leur URSSAF v\u00e9rifie diff\u00e9rents \u00e9l\u00e9ments de gestion, notamment les notes de frais.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Il v\u00e9rifie notamment :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les justificatifs de d\u00e9penses ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le respect des diff\u00e9rents seuils d\u2019exon\u00e9ration ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le respect des bar\u00e8mes notamment en mati\u00e8re d\u2019indemnit\u00e9s kilom\u00e9triques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La distinction entre notes de frais et avantages en nature.<\/span><\/li><\/ul><div>\u00a0<\/div><p><span style=\"font-weight: 400;\">Les premi\u00e8res ne sont pas imposables, tandis que les seconds entrent dans l\u2019assiette des recettes imposables.<\/span><\/p><p><span style=\"font-weight: 400;\">Il v\u00e9rifie aussi que les notes de frais sont \u00e9mises en bonne et due forme. Il est donc important de former les salari\u00e9s sur <\/span><span style=\"font-weight: 400;\">comment<a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/comment-faire\" target=\"_blank\" rel=\"noopener\"> faire des notes de frais<\/a><\/span><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">D\u2019autre part, une comptabilit\u00e9 rigoureuse permet \u00e0 l\u2019entreprise d\u2019optimiser sa tr\u00e9sorerie et faciliter sa gestion. C&rsquo;est notamment le cas quand les salari\u00e9s sont rembours\u00e9s au r\u00e9el. La <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/finances\/notes-de-frais\/dematerialisation\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">d\u00e9mat\u00e9rialisation des notes de frais<\/span><\/a><span style=\"font-weight: 400;\"> contribue \u00e0 optimiser ces processus dans les entreprises.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-78333d3c cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"78333d3c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-530d7fcd e-flex e-con-boxed e-con e-child\" data-id=\"530d7fcd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-107fb782 elementor-widget elementor-widget-heading\" data-id=\"107fb782\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Guide pratique : 10 conseils pour bien g\u00e9rer vos notes de frais en 2025<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30f63224 elementor-widget elementor-widget-text-editor\" data-id=\"30f63224\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>D\u00e9couvrez comment exploiter des gisements d\u2019\u00e9conomies, optimiser vos processus et ajuster efficacement vos r\u00e8gles d\u2019encours de frais.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b421615 elementor-widget elementor-widget-button\" data-id=\"5b421615\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2024-04-12\/5xyqn7\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u00e9l\u00e9charger le guide<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fea774 e-flex e-con-boxed e-con e-parent\" data-id=\"4fea774\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e814f89 elementor-widget elementor-widget-heading\" data-id=\"e814f89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quels sont les comptes \u00e0 utiliser pour la comptabilisation des notes de frais ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52f812d elementor-widget elementor-widget-text-editor\" data-id=\"52f812d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les comptes \u00e0 utiliser sont les comptes de charges (600) du c\u00f4t\u00e9 des d\u00e9bits et les comptes (400) du c\u00f4t\u00e9 des cr\u00e9dits.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e074b4f elementor-widget elementor-widget-text-editor\" data-id=\"e074b4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">C\u2019est le compte par d\u00e9faut pour les d\u00e9penses suivantes :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour les frais de d\u00e9placement : le compte 625 \u201dVoyages et d\u00e9placements\u201d ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour toute d\u00e9pense engag\u00e9e en dehors des frais de d\u00e9placement proprement dits (logement et nourriture par exemple) : le compte 6256 \u201cMissions\u201d ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lorsque le salari\u00e9 a d\u00fb inviter des clients au restaurant : le compte 6257 \u201cR\u00e9ceptions\u201d ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour les frais postaux et de t\u00e9l\u00e9communication : le compte 626 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour tout pr\u00e9sent remis \u00e0 des tiers : le compte 6234 \u201cCadeaux\u201d ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour des d\u00e9penses li\u00e9es \u00e0 la documentation g\u00e9n\u00e9rale : le compte 618 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour des d\u00e9penses li\u00e9es \u00e0 la documentation technique : le compte 6183 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour des d\u00e9penses li\u00e9es aux produits d\u2019entretien et de petit \u00e9quipement : le compte 6069 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour les fournitures administratives : le compte 6064.<\/span><\/li><\/ol><div>\u00a0<\/div><p><span style=\"font-weight: 400;\">Ces comptes sont \u00e0 utiliser peu importe la m\u00e9thode de remboursement appliqu\u00e9e dans l&rsquo;entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4067f36 elementor-widget elementor-widget-heading\" data-id=\"4067f36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les comptes de cr\u00e9dit (400)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce0a1ec elementor-widget elementor-widget-text-editor\" data-id=\"ce0a1ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Voici les comptes de cr\u00e9dit les plus utilis\u00e9s pour rendre compte des remboursements vers\u00e9s par l&rsquo;entreprise au salari\u00e9 :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le compte 467 \u00ab\u00a0Autres comptes d\u00e9biteurs ou cr\u00e9diteurs\u00a0\u00bb. C\u2019est le compte recommand\u00e9.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le compte 421 \u00ab\u00a0Personnel-R\u00e9mun\u00e9rations dues\u00a0\u00bb, couramment utilis\u00e9 pour rembourser des d\u00e9penses avanc\u00e9es par le salari\u00e9 sur ses fonds personnels ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le compte 425 \u00ab\u00a0Personnel \u2013 Avances et acomptes\u00a0\u00bb si l\u2019entreprise a vers\u00e9 des avances ou acomptes sur les notes de frais ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le compte 108 \u00ab\u00a0Compte de l\u2019exploitant\u00a0\u00bb ou Compte 4551 \u00ab\u00a0Compte courant d\u2019associ\u00e9\u00a0\u00bb pour les notes de frais li\u00e9es aux d\u00e9penses du dirigeant de l\u2019entreprise.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c7e017 elementor-widget elementor-widget-heading\" data-id=\"1c7e017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les deux m\u00e9thodes de comptabilisation des notes de frais<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cae0678 elementor-widget elementor-widget-text-editor\" data-id=\"cae0678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il existe deux m\u00e9thodes pour g\u00e9rer les notes de frais dans une entreprise.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Certaines entreprises combinent les deux m\u00e9thodes. Par souci de praticit\u00e9, d\u2019autres entreprises pr\u00e9f\u00e8rent opter pour une m\u00e9thode de comptabilisation unique.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2268d59 elementor-widget elementor-widget-heading\" data-id=\"2268d59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les frais r\u00e9els<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60297c4 elementor-widget elementor-widget-text-editor\" data-id=\"60297c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans ce cas, on prend en compte le montant r\u00e9el des d\u00e9penses engag\u00e9es par le salari\u00e9.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019entreprise les rembourse \u00e0 l\u2019euro pr\u00e8s. Il faut toutefois les justifier avec des factures. Le salari\u00e9 ou le dirigeant doit alors conserver tous les justificatifs relatifs aux d\u00e9penses.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Le type de justificatif requis d\u00e9pend du type de d\u00e9pense\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour des d\u00e9penses de d\u00e9placement\u00a0: titre de transport, facture des billets achet\u00e9s, etc. ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour des d\u00e9penses de restauration\u00a0: ticket ou facture de restaurant ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour des frais de logement\u00a0: facture d\u2019h\u00f4tel ou de location.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">En l\u2019absence de tels justificatifs, la comptabilisation et le remboursement sont impossibles.<\/span><\/p><p><span style=\"font-weight: 400;\">Les remboursements de l&#8217;employeur sont ici exon\u00e9r\u00e9s de cotisations sociales, sans consid\u00e9ration des bar\u00e8mes de l&rsquo;URSSAF.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6abf9f8 elementor-widget elementor-widget-heading\" data-id=\"6abf9f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u2019allocation forfaitaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c572b3 elementor-widget elementor-widget-text-editor\" data-id=\"1c572b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans le cadre d\u2019un remboursement forfaitaire des notes de frais, l\u2019entreprise verse en amont et mensuellement une somme forfaitaire d\u00e9termin\u00e9e sur la base des bar\u00e8mes de l\u2019URSSAF. C\u2019est la m\u00e9thode privil\u00e9gi\u00e9e lorsque les d\u00e9penses sont r\u00e9currentes.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans ce cas, le salari\u00e9 n\u2019a plus besoin de fournir des justificatifs. De son c\u00f4t\u00e9, l\u2019entreprise doit seulement prouver que le montant des allocations forfaitaires correspond \u00e0 ses besoins effectifs.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Ce syst\u00e8me lui permet de mieux ma\u00eetriser ses d\u00e9penses li\u00e9es aux notes de frais.<\/span><\/p><p><span style=\"font-weight: 400;\">Sur le plan fiscal, les montants vers\u00e9s par l&rsquo;entreprise doivent respecter les seuils fix\u00e9s par le fisc pour b\u00e9n\u00e9ficier d&rsquo;une exon\u00e9ration.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Au-del\u00e0 de ces seuils, les notes de frais deviennent imposables. <\/span><span style=\"font-weight: 400;\">Ce mode de remboursement est interdit aux :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dirigeants travailleurs non salari\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDG de SA et SAS ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u00e9rants minoritaires d&rsquo;une SARL.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b267e1 elementor-widget elementor-widget-heading\" data-id=\"9b267e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment et o\u00f9 comptabiliser les notes de frais ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-144a0a8 elementor-widget elementor-widget-text-editor\" data-id=\"144a0a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les notes de frais sont comptabilis\u00e9es dans le journal des achats de l\u2019entreprise.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Voici comment proc\u00e9der\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saisir le montant de la note de frais dans le journal des achats ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9biter les comptes de charges correspondant \u00e0 chaque cat\u00e9gorie de d\u00e9penses concern\u00e9es ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9biter le compte de TVA d\u00e9ductible le cas \u00e9ch\u00e9ant ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cr\u00e9diter le compte 467 ou 421.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f0762f elementor-widget elementor-widget-heading\" data-id=\"6f0762f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple de comptabilisation des notes de frais <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bac15d elementor-widget elementor-widget-text-editor\" data-id=\"4bac15d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Voici un exemple concret de comptabilisation des notes de frais. Il s\u2019agit d\u2019une note de frais correspondant \u00e0 des frais d\u2019h\u00e9bergement de 175 euros TTC et des frais de restaurant d\u2019un montant de 55 euros TTC.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Voici comment la note de frais est enregistr\u00e9e sur le journal des achats de l&rsquo;entreprise\u00a0:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10b6f31 eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"10b6f31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"10b6f31\" id=\"eael-data-table-wrapper-10b6f31\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-10b6f31\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Compte comptable<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Libell\u00e9<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">D\u00e9bit<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">D\u00e9bit<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t6256\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tFrais d\u2019h\u00e9bergement\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t175\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t6257\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tR\u00e9ception\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t45\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t4456\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tTVA d\u00e9ductible\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t10\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t467 001\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\tMontant \u00e0 rembourser\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t230\n\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d21741 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"d21741\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-28c1f09f e-flex e-con-boxed e-con e-child\" data-id=\"28c1f09f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43c7f85f elementor-widget elementor-widget-heading\" data-id=\"43c7f85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Notes de frais, vous reprenez le contr\u00f4le sur vos d\u00e9penses professionnelles :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2305ddd7 elementor-widget elementor-widget-text-editor\" data-id=\"2305ddd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>param\u00e9trez vos r\u00e8gles de gestion et maitrisez le montant de vos frais ;<\/li><li>lib\u00e9rez-vous de la collecte des justificatifs papiers ;<\/li><li>automatisez les op\u00e9rations comptables et administratives.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4023d47e elementor-widget elementor-widget-button\" data-id=\"4023d47e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2025-07-01\/5zjlxr\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La bonne gestion des notes de frais et leur comptabilisation rel\u00e8vent \u00e0 la fois d&rsquo;une obligation l\u00e9gale et d&rsquo;un souci d\u2019organisation dans une entreprise. Encore faut-il savoir s&rsquo;y prendre. Dans cet article, on vous montre&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29947,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-19193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=19193"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19193\/revisions"}],"predecessor-version":[{"id":33949,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19193\/revisions\/33949"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29947"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=19193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=19193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=19193"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=19193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}