{"id":2042,"date":"2019-05-14T09:39:11","date_gmt":"2019-05-14T08:39:11","guid":{"rendered":"http:\/\/www.lucca.fr\/magazine\/?p=2042"},"modified":"2025-06-20T15:48:22","modified_gmt":"2025-06-20T14:48:22","slug":"recuperation-tva-transports","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/recuperation-tva-transports","title":{"rendered":"La TVA sur les transports est-elle r\u00e9cup\u00e9rable ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2042\" class=\"elementor elementor-2042\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d63461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d63461\" 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-dd88578\" data-id=\"dd88578\" 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-5ba0627 elementor-widget elementor-widget-text-editor\" data-id=\"5ba0627\" 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 de leur travail, vos salari\u00e9s empruntent les transports en commun (m\u00e9tro, tramway, bus), mais aussi le taxi, le \u00a0train ou encore l\u2019avion. Malheureusement, <\/span><b>la TVA aff\u00e9rente \u00e0 ces transports n\u2019est r\u00e9cup\u00e9rable que dans de rares cas<\/b><span style=\"font-weight: 400;\">.<\/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-0cc8a35 elementor-widget elementor-widget-text-editor\" data-id=\"0cc8a35\" 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>En r\u00e8gle g\u00e9n\u00e9rale, la TVA n\u2019est d\u00e9ductible que pour le transport de marchandises. C\u2019est ce qui r\u00e9sulte de<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=62108CEC28F9050E8B67974656612A55.tpdila17v_1?idArticle=LEGIARTI000032702413&cidTexte=LEGITEXT000006069569&dateTexte=20160907\">\u00a0l\u2019annexe II du CGI, article 206-IV-2, alin\u00e9a 5<\/a>\u00a0\u00a0qui dispose que la TVA ne peut \u00eatre d\u00e9duite\u00a0pour \u00ab les prestations de transport de personnes et les prestations accessoires \u00e0 ce transport \u00bb.<\/p><p>La TVA est r\u00e9cup\u00e9rable lorsqu\u2019il s\u2019agit de transports de personnes effectu\u00e9s dans le cadre d\u2019un contrat permanent de transport. C\u2019est le cas des entreprises qui proposent \u00e0 leurs salari\u00e9s une navette pour les emmener sur les lieux de travail mais, l\u00e0, nous ne sommes plus dans l\u2019univers de la note de frais.<\/p><p>La non d\u00e9ductibilit\u00e9 de la TVA sur les transports comporte une exception majeure :\u00a0<a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/recuperer-tva-peage\">la TVA sur les p\u00e9ages est enti\u00e8rement r\u00e9cup\u00e9rable<\/a>.\u00a0<\/p><p>Par ailleurs, un cas particulier m\u00e9rite d\u2019\u00eatre mentionn\u00e9 : celui des frais de transport qu\u2019une entreprise souhaite\u00a0r\u00e9percuter \u00e0 un client.\u00a0On consid\u00e9rera alors que le transport est un \u00e9l\u00e9ment du prix qui, comme le reste de la prestation est soumis \u00e0 de la TVA r\u00e9cup\u00e9rable\u2026 Mais la TVA collect\u00e9e par la soci\u00e9t\u00e9 de transport ne sera toujours pas r\u00e9cup\u00e9rable.<\/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-39869066 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"39869066\" 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-2911bf83 e-flex e-con-boxed e-con e-child\" data-id=\"2911bf83\" 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-41913db8 elementor-widget elementor-widget-heading\" data-id=\"41913db8\" 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-3f88b67d elementor-widget elementor-widget-text-editor\" data-id=\"3f88b67d\" 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-385b7e53 elementor-widget elementor-widget-button\" data-id=\"385b7e53\" 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:\/\/contact.luccasoftware.com\/fr-demo-finance\/notes-de-frais?utm_source=laboitepratique&utm_medium=magazine&utm_term=recuperationtvatransports&utm_content=demonotesdefrais\" 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>Dans le cadre de leur travail, vos salari\u00e9s empruntent les transports en commun (m\u00e9tro, tramway, bus), mais aussi le taxi, le \u00a0train ou encore l\u2019avion. Malheureusement, la TVA aff\u00e9rente \u00e0 ces transports n\u2019est r\u00e9cup\u00e9rable que&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29991,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[150],"tags":[],"post_folder":[],"class_list":["post-2042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2042","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=2042"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2042\/revisions"}],"predecessor-version":[{"id":32083,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2042\/revisions\/32083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29991"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=2042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=2042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=2042"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=2042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}