{"id":19271,"date":"2024-05-17T11:56:35","date_gmt":"2024-05-17T10:56:35","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=19271"},"modified":"2025-05-26T18:52:12","modified_gmt":"2025-05-26T17:52:12","slug":"imposition-regime-fiscal","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/imposition-regime-fiscal","title":{"rendered":"Imposition des notes de frais : r\u00e9gime fiscal et fonctionnement"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19271\" class=\"elementor elementor-19271\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4bcfee9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bcfee9\" 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-871469a\" data-id=\"871469a\" 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-5beaf28 elementor-widget elementor-widget-text-editor\" data-id=\"5beaf28\" 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 <\/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;\"> efficace est essentielle pour clarifier si les d\u00e9penses r\u00e9alis\u00e9es par les salari\u00e9s dans le cadre de leurs d\u00e9placements professionnels sont imposables.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Cette clarification repose sur la distinction pr\u00e9cise entre les notes de frais et les avantages en nature.<\/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-531178a elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"531178a\" 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;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&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\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__531178a\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__531178a\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__531178a\" 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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58e4ad4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58e4ad4\" 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-d872747\" data-id=\"d872747\" 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-15e194d elementor-widget elementor-widget-heading\" data-id=\"15e194d\" 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\">La note de frais n\u2019est pas imposable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fac36e5 elementor-widget elementor-widget-text-editor\" data-id=\"fac36e5\" 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 font r\u00e9f\u00e9rence aux d\u00e9penses r\u00e9alis\u00e9es par le salari\u00e9 sur ses finances personnelles dans l\u2019int\u00e9r\u00eat de l\u2019entreprise.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">En tant que telles, elles sont rembours\u00e9es par l&#8217;employeur. Il ne s\u2019agit donc pas d\u2019un compl\u00e9ment de revenu pour le salari\u00e9. Il s&rsquo;agit seulement d&rsquo;un remboursement vers\u00e9 au titre des d\u00e9penses engag\u00e9es par le salari\u00e9.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Il existe deux modalit\u00e9s de remboursement possibles des notes de frais\u00a0:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">au forfait. L\u2019entreprise rembourse sur la base d\u2019un montant fixe mensuel.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">aux frais r\u00e9els. L\u2019employeur rembourse la somme exacte engag\u00e9e par le salari\u00e9.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Si les notes de frais sont rembours\u00e9es au r\u00e9el, elles ne sont jamais imposables, aussi bien pour le salari\u00e9 que pour 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-ba4df58 elementor-widget elementor-widget-heading\" data-id=\"ba4df58\" 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\">Attention aux avantages en nature<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-253d08d elementor-widget elementor-widget-text-editor\" data-id=\"253d08d\" 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 en est autrement dans le cas d&rsquo;une allocation forfaitaire. L\u2019administration fiscale fixe un seuil au-del\u00e0 duquel la somme vers\u00e9e n\u2019est plus consid\u00e9r\u00e9e comme une note de frais. On parle alors d\u2019avantages en nature.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ces derniers sont consid\u00e9r\u00e9s comme un compl\u00e9ment au salaire. Ils sont donc impos\u00e9s au titre de l&rsquo;imp\u00f4t sur le revenu.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Voici des exemples d&rsquo;avantages en nature pour vous aider \u00e0 y voir plus clair :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la prise en charge par l&rsquo;entreprise des frais li\u00e9s au gaz et \u00e0 l&rsquo;\u00e9lectricit\u00e9 du salari\u00e9 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l&rsquo;utilisation \u00e0 titre priv\u00e9 d&rsquo;un v\u00e9hicule professionnel ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la mise \u00e0 disposition d&rsquo;un logement \u00e0 titre gratuit au profit du salari\u00e9.<\/span><\/li><\/ul>\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-2e6cabe9 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"2e6cabe9\" 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-3d3fc4b6 e-flex e-con-boxed e-con e-child\" data-id=\"3d3fc4b6\" 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-4706364b elementor-widget elementor-widget-heading\" data-id=\"4706364b\" 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\">Notes de frais : 10 conseils pour une gestion simple, rapide et sans erreur<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ae7a8b6 elementor-widget elementor-widget-text-editor\" data-id=\"4ae7a8b6\" 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 les bonnes pratiques pour optimiser le traitement des frais professionnels, \u00e9viter les oublis, et gagner du temps \u00e0 chaque \u00e9tape.<\/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-15341b5b elementor-widget elementor-widget-button\" data-id=\"15341b5b\" 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\/5xyqqj\">\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 pratique<\/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-c1543cb e-flex e-con-boxed e-con e-parent\" data-id=\"c1543cb\" 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-b60db28 elementor-widget elementor-widget-heading\" data-id=\"b60db28\" 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\">Le r\u00e9gime fiscal et social des notes de frais\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5258b4 elementor-widget elementor-widget-text-editor\" data-id=\"b5258b4\" 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;\">Le r\u00e9gime fiscal et social des notes de frais est tributaire de leur montant.<\/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-ad3f583 elementor-widget elementor-widget-heading\" data-id=\"ad3f583\" 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\">R\u00e9gime fiscal du remboursement des notes de frais<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1887c5d elementor-widget elementor-widget-text-editor\" data-id=\"1887c5d\" 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;\">Tant qu\u2019elles ne d\u00e9passent pas le seuil pr\u00e9vu par l\u2019Administration, les notes de frais ne sont pas imposables dans le cas d&rsquo;un remboursement au r\u00e9el. Il n&rsquo;y a <\/span><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/employeur\/calculer-les-cotisations\/les-elements-a-prendre-en-compte\/les-frais-professionnels.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">pas de limite d&rsquo;exon\u00e9ration<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Si elles sont rembours\u00e9es sous le r\u00e9gime forfaitaire, les notes de frais ne sont imposables que si elles d\u00e9passent le seuil fix\u00e9 par l&rsquo;administration.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Du c\u00f4t\u00e9 du salari\u00e9, elles ne sont pas comptabilis\u00e9es dans le bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu. De m\u00eame pour l\u2019entreprise, leur montant est d\u00e9duit du r\u00e9sultat imposable.<\/span><\/p><p><span style=\"font-weight: 400;\">Au-del\u00e0 de ce seuil en revanche, les frais rembours\u00e9s sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu car ils sont consid\u00e9r\u00e9s comme des avantages en nature.<\/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-ad3ddbb elementor-widget elementor-widget-heading\" data-id=\"ad3ddbb\" 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\">R\u00e9gime social du remboursement des notes de frais<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-325a107 elementor-widget elementor-widget-text-editor\" data-id=\"325a107\" 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;\">Tout comme le r\u00e9gime fiscal, le r\u00e9gime social des notes de frais d\u00e9pend \u00e9galement du seuil fix\u00e9 par <\/span><a href=\"https:\/\/www.urssaf.fr\/portail\/home\/taux-et-baremes\/frais-professionnels\/indemnite-de-grand-deplacement\/deplacements-en-metropole.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">l\u2019Administration fiscale.<\/span><\/a><span style=\"font-weight: 400;\"> Ainsi, si leur montant est inf\u00e9rieur \u00e0 ce seuil, les frais rembours\u00e9s par l\u2019entreprise sont exon\u00e9r\u00e9s de cotisations sociales.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Si ce seuil est d\u00e9pass\u00e9, ces frais sont consid\u00e9r\u00e9s comme des avantages en nature et bel et bien soumis aux cotisations sociales.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Si le seuil est d\u00e9pass\u00e9, on note deux cas de figure :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&rsquo;entreprise est en mesure de justifier la n\u00e9cessit\u00e9 de la d\u00e9pense. La fraction exc\u00e9dentaire sera soumise aux charges sociales.<\/span><p>\u00a0<\/p><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si l&rsquo;entreprise n&rsquo;arrive pas \u00e0 justifier les circonstances de fait, le montant de la somme sera r\u00e9int\u00e9gr\u00e9 dans l&rsquo;assiette des cotisations sociales d\u00e8s le premier euro.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Dans le cas d&rsquo;un remboursement au r\u00e9el, les notes de frais sont toujours exon\u00e9r\u00e9es de cotisations sociales.<\/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-a8fdae7 elementor-widget elementor-widget-heading\" data-id=\"a8fdae7\" 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\">Notes de frais et TVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05c7e9b elementor-widget elementor-widget-text-editor\" data-id=\"05c7e9b\" 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 <\/span><span style=\"font-weight: 400;\">r\u00e9cup\u00e9ration de la <a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/tva-notes-de-frais\" target=\"_blank\" rel=\"noopener\">TVA sur les notes de frais<\/a><\/span><span style=\"font-weight: 400;\"> est possible dans la plupart des cas :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le salari\u00e9 a engag\u00e9 la d\u00e9pense dans l\u2019int\u00e9r\u00eat de l\u2019entreprise ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la facture est au nom de l\u2019entreprise. Toute facture au nom du salari\u00e9 ne donne donc pas lieu \u00e0 un remboursement ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019entreprise dispose d\u2019une facture originale pour justifier de la r\u00e9alit\u00e9 de la d\u00e9pense ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la TVA est exigible aupr\u00e8s du fournisseur.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Bien que ces conditions soient remplies, certaines cat\u00e9gories de d\u00e9penses ne permettent pas de r\u00e9cup\u00e9rer la TVA. Il s\u2019agit notamment\u00a0:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de certains types de carburant ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">des frais d\u2019h\u00e9bergement.<\/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-27687db elementor-widget elementor-widget-heading\" data-id=\"27687db\" 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\">Pour aller plus loin sur la fiscalit\u00e9 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-c2d029c elementor-widget elementor-widget-text-editor\" data-id=\"c2d029c\" 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 des questions courantes que vous pourrez vous poser autour de la fiscalit\u00e9 des notes de frais\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-63bbd29 elementor-widget elementor-widget-heading\" data-id=\"63bbd29\" 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 salari\u00e9s peuvent-ils d\u00e9duire les notes de frais de leurs imp\u00f4ts sur le revenu ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd0a25 elementor-widget elementor-widget-text-editor\" data-id=\"5cd0a25\" 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 d\u00e9duites de l\u2019imp\u00f4t sur le revenu des salari\u00e9s d\u00e8s lors que leur montant est inf\u00e9rieur au seuil fix\u00e9 par le fisc. En effet, elles ne sont pas consid\u00e9r\u00e9es comme un revenu. Le salari\u00e9 n\u2019est m\u00eame pas tenu de les d\u00e9clarer.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">En revanche, lorsque ce montant est d\u00e9pass\u00e9, l\u2019administration fiscale cat\u00e9gorise les notes de frais parmi les avantages en nature. De ce fait, elles deviennent imposables car elles entrent dans le revenu fiscal du foyer fiscal. <\/span><span style=\"font-weight: 400;\">La d\u00e9duction devient alors impossible pour le salari\u00e9. De m\u00eame, il devient n\u00e9cessaire de les d\u00e9clarer.<\/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-5a2d28a elementor-widget elementor-widget-heading\" data-id=\"5a2d28a\" 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\u2019entreprise doit-elle d\u00e9clarer les notes de frais aux imp\u00f4ts ? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4059a32 elementor-widget elementor-widget-text-editor\" data-id=\"4059a32\" 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;\">Du c\u00f4t\u00e9 de l\u2019entreprise, le remboursement des notes de frais correspond \u00e0 des charges d\u2019exploitation.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Leur montant n\u2019est pas imposable s\u2019il est inf\u00e9rieur au seuil d\u00e9termin\u00e9 par l\u2019entreprise. <\/span><span style=\"font-weight: 400;\">Toutefois, dans tous les cas, la <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/comptabilisation\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">comptabilisation des notes de frais<\/span><\/a><span style=\"font-weight: 400;\"> permet de :<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00e9duire leur montant du revenu professionnel de l\u2019entreprise ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration des cotisations sociales sur les versements li\u00e9s aux remboursements des notes de frais ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">r\u00e9cup\u00e9rer la TVA des d\u00e9penses r\u00e9alis\u00e9es (\u00e0 condition de pouvoir produire des justificatifs pour chaque note de frais).<\/span><\/li><\/ul>\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<div class=\"elementor-element elementor-element-4f004722 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"4f004722\" 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-37343866 e-flex e-con-boxed e-con e-child\" data-id=\"37343866\" 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-28780d3d elementor-widget elementor-widget-heading\" data-id=\"28780d3d\" 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-2c18b4b elementor-widget elementor-widget-text-editor\" data-id=\"2c18b4b\" 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<div class=\"elementor-element elementor-element-f354084 elementor-widget elementor-widget-heading\" data-id=\"f354084\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div class=\"elementor-widget-container\">&#8211; param\u00e9trez vos r\u00e8gles de gestion et maitrisez le montant de vos frais,<br \/>&#8211; lib\u00e9rez-vous de la collecte des justificatifs papiers,<br \/>&#8211; automatisez les op\u00e9rations comptables et administratives.<\/div><\/div>\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-46a5fdd2 elementor-widget elementor-widget-button\" data-id=\"46a5fdd2\" 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\/5xyqqx\" 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>Une gestion des notes de frais efficace est essentielle pour clarifier si les d\u00e9penses r\u00e9alis\u00e9es par les salari\u00e9s dans le cadre de leurs d\u00e9placements professionnels sont imposables. Cette clarification repose sur la distinction pr\u00e9cise entre&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29902,"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-19271","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\/19271","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=19271"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19271\/revisions"}],"predecessor-version":[{"id":31002,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/19271\/revisions\/31002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29902"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=19271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=19271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=19271"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=19271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}