{"id":3027,"date":"2019-07-08T09:35:41","date_gmt":"2019-07-08T08:35:41","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=3027"},"modified":"2025-11-05T15:03:25","modified_gmt":"2025-11-05T14:03:25","slug":"dematerialisation-notes-de-frais-urssaf","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/dematerialisation-notes-de-frais-urssaf","title":{"rendered":"La d\u00e9mat\u00e9rialisation des notes de frais confirm\u00e9e par l\u2019Urssaf"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3027\" class=\"elementor elementor-3027\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1bbe11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1bbe11\" 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-08ec52b\" data-id=\"08ec52b\" 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-a32a661 elementor-widget elementor-widget-text-editor\" data-id=\"a32a661\" 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 class=\"text-text-05 font-main-content-body\">Les justificatifs de notes de frais sont indispensables lors des contr\u00f4les de l\u2019Urssaf et de l\u2019administration fiscale. Ces deux organismes utilisent ces documents pour v\u00e9rifier respectivement :<\/p><ul class=\"text-text-05 undefined\"><li><strong>l&rsquo;Urssaf<\/strong> : que les remboursements de frais sont bien exon\u00e9r\u00e9s de cotisations sociales ;<\/li><li><strong>l&rsquo;administration fiscale<\/strong> : la d\u00e9ductibilit\u00e9 des charges et la r\u00e9cup\u00e9ration de la TVA.<\/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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-94c4627 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94c4627\" 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-d352bfc\" data-id=\"d352bfc\" 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-374418e elementor-widget elementor-widget-table-of-contents\" data-id=\"374418e\" 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__374418e\" 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-76fa2f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76fa2f7\" 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-35f3156\" data-id=\"35f3156\" 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-303c71f elementor-widget elementor-widget-heading\" data-id=\"303c71f\" 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\">Quelles sont les r\u00e8gles \u00e0 respecter pour d\u00e9mat\u00e9rialiser ses 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-f234151 elementor-widget elementor-widget-text-editor\" data-id=\"f234151\" 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>L\u2019enjeu de la d\u00e9mat\u00e9rialisation des notes de frais est donc de satisfaire aux exigences de ces deux administrations, en d\u2019autres termes de prouver que le justificatif a \u00e9t\u00e9 num\u00e9ris\u00e9 dans des <strong>conditions garantissant sa fiabilit\u00e9 par rapport \u00e0 l\u2019original.<\/strong><\/p><p><strong>\u00a0<\/strong><\/p><p>Deux textes d\u00e9crivent les r\u00e8gles \u00e0 respecter :<\/p><ul><li>l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034311685\" target=\"_blank\" rel=\"noopener\">article A102 B-2 du Livre des Proc\u00e9dures fiscales<\/a>\u00a0entr\u00e9 en vigueur le 31 mars 2017 concernant les pr\u00e9-requis du Fisc ;<\/li><li>l&rsquo;<a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000038523310&amp;fastPos=1&amp;fastReqId=1288947685&amp;categorieLien=cid&amp;oldAction=rechTexte\" target=\"_blank\" rel=\"noopener\">arr\u00eat\u00e9 du 23 mai 2019 en application de l&rsquo;article L. 243-16 du code de la s\u00e9curit\u00e9 sociale<\/a> amende le d\u00e9cret n\u00b02016-1673 du 5 d\u00e9cembre 2016, et sp\u00e9cifie que les exigences de l&rsquo;Urssaf sont d\u00e9sormais les m\u00eames que celles du Fisc.<\/li><\/ul><p>\u00a0<\/p><p>Ces textes pr\u00e9cisent que pour qu\u2019un justificatif num\u00e9rique soit valable, il doit \u00eatre num\u00e9ris\u00e9 dans des conditions qui garantissent :<\/p><ul><li>la fiabilit\u00e9 et la valeur probante du document ;<\/li><li>un archivage s\u00e9curis\u00e9 ;<\/li><li>une garantie d\u2019int\u00e9grit\u00e9 apport\u00e9e par une signature \u00e9lectronique ou une empreinte num\u00e9rique.<\/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-19d5eb3 elementor-widget elementor-widget-heading\" data-id=\"19d5eb3\" 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\">Jusqu'au 23 mai 2019 : le r\u00f4le cl\u00e9 du rescrit social<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3135b6b elementor-widget elementor-widget-text-editor\" data-id=\"3135b6b\" 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>Les r\u00e8gles appliqu\u00e9es par l\u2019administration fiscale \u00e9tant jusqu\u2019au 23 mai 2019 plus strictes que celles de l\u2019Urssaf, de nombreuses entreprises ont eu recours au <strong>rescrit social<\/strong>, une garantie juridique permettant d\u2019\u00e9viter toute jurisprudence d\u00e9favorable en cas de contr\u00f4le.<\/p><p>\u00a0<\/p><p>Ce fut le cas d&rsquo;un client de notre <a href=\"https:\/\/www.lucca.fr\/finance\/notes-de-frais\/\" target=\"_blank\" rel=\"noopener\">solution de gestion des notes de frais<\/a>, qui s\u2019\u00e9tait rapproch\u00e9 du service des affaires juridiques de l\u2019Urssaf d\u2019\u00cele-de-France. La r\u00e9ponse re\u00e7ue s\u2019appuyait sur une analyse des deux textes pr\u00e9c\u00e9demment mentionn\u00e9s et contenait un paragraphe-cl\u00e9 : \u00ab ainsi, votre soci\u00e9t\u00e9 a la possibilit\u00e9 d\u2019appliquer les modalit\u00e9s de num\u00e9risation pr\u00e9vues par ce texte fiscal et de ne pas conserver les originaux papiers justifiant du montant de frais engag\u00e9s par les salari\u00e9s dans l&rsquo;exercice de leurs fonctions ou les notes de frais papier d\u00e8s lors que le proc\u00e9d\u00e9 \u00e9lectronique de num\u00e9risation respecte les conditions rappel\u00e9es ci-apr\u00e8s et issues de l&rsquo;arr\u00eat\u00e9 fiscal pr\u00e9cit\u00e9. \u00bb<\/p><p>\u00a0<\/p><p>Cette r\u00e9ponse \u00e9tait opposable \u00e0 l\u2019administration lors d\u2019un contr\u00f4le jusqu\u2019\u00e0 l\u2019entr\u00e9e en vigueur de l\u2019arr\u00eat\u00e9 du 23 mai 2019, qui a abrog\u00e9 le recours au rescrit social en harmonisant les exigences des deux administrations. D\u00e9sormais, la d\u00e9mat\u00e9rialisation conforme aux r\u00e8gles fiscales est \u00e9galement conforme aux r\u00e8gles sociales.<\/p><p>\u00a0<\/p><p><a style=\"background-color: #ffffff;\" href=\"https:\/\/www.lucca.fr\/finance\/notes-de-frais\/fonctionnalites\/justificatifs\/dematerialisation\" target=\"_blank\" rel=\"noopener\">Le service de d\u00e9mat\u00e9rialisation des notes de frais<\/a> propos\u00e9 dans Lucca Notes de frais <strong>respecte pleinement ces exigences r\u00e9glementaires<\/strong>, tant sur le volet fiscal que social, prot\u00e9geant ainsi ses clients de tout risque de redressement ou de litige.<\/p><p>\u00a0<\/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-5c9f6eb4 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"5c9f6eb4\" 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-214c40fa e-flex e-con-boxed e-con e-child\" data-id=\"214c40fa\" 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-7fb56193 elementor-widget elementor-widget-heading\" data-id=\"7fb56193\" 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 :\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7728bf5 elementor-widget elementor-widget-text-editor\" data-id=\"7728bf5\" 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,\u00a0<\/li><li>automatisez les op\u00e9rations comptables et administratives.<!-- notionvc: d3640f6a-58e9-4835-b9a2-40633d7c7385 --><\/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-56c1eeac elementor-widget elementor-widget-button\" data-id=\"56c1eeac\" 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\/2024-04-19\/5xzdyn\" 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>Les justificatifs de notes de frais sont indispensables lors des contr\u00f4les de l\u2019Urssaf et de l\u2019administration fiscale. Ces deux organismes utilisent ces documents pour v\u00e9rifier respectivement : l&rsquo;Urssaf : que les remboursements de frais sont&#8230;<\/p>\n","protected":false},"author":41,"featured_media":30105,"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-3027","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\/3027","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=3027"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/3027\/revisions"}],"predecessor-version":[{"id":36513,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/3027\/revisions\/36513"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/30105"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=3027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=3027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=3027"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=3027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}