{"id":3052,"date":"2024-04-24T11:06:42","date_gmt":"2024-04-24T10:06:42","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=3052"},"modified":"2026-04-23T15:31:10","modified_gmt":"2026-04-23T14:31:10","slug":"tva-notes-de-frais","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/tva-notes-de-frais","title":{"rendered":"Dans quelles conditions peut-on r\u00e9cup\u00e9rer la TVA sur les notes de frais ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3052\" class=\"elementor elementor-3052\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04b690c e-flex e-con-boxed e-con e-parent\" data-id=\"04b690c\" 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-40743c8 elementor-widget elementor-widget-text-editor\" data-id=\"40743c8\" 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;\">Lorsqu\u2019une entreprise engage des frais n\u00e9cessaires \u00e0 l\u2019exercice de son activit\u00e9, elle peut en r\u00e9cup\u00e9rer la TVA. Toutefois, toutes les d\u00e9penses n\u2019ouvrent pas droit \u00e0 d\u00e9duction. Pour les notes de frais, par exemple, la d\u00e9duction de la TVA n\u2019est possible que pour certains types de d\u00e9penses et sous certaines conditions. <\/span><span style=\"font-weight: 400;\">Ces \u00e9l\u00e9ments sont importants \u00e0 conna\u00eetre pour une <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/gestion-des-notes-de-frais\"><span style=\"font-weight: 400;\">gestion efficace des notes de frais<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p>D\u00e9couvrez toutes les r\u00e8gles sp\u00e9cifiques \u00e0 la r\u00e9cup\u00e9ration de la TVA sur les notes de frais.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58a1e7a4 e-flex e-con-boxed e-con e-parent\" data-id=\"58a1e7a4\" 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-751a959b elementor-widget elementor-widget-heading\" data-id=\"751a959b\" 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\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26551ab elementor-widget elementor-widget-text-editor\" data-id=\"26551ab\" 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><strong>3 conditions essentielles pour d\u00e9duire la TVA<\/strong> : Le document doit afficher clairement la TVA et le montant TTC, la d\u00e9pense doit \u00eatre n\u00e9cessaire \u00e0 l\u2019activit\u00e9 professionnelle, et la TVA n\u2019est pas d\u00e9ductible sur tous les types de frais;<\/li><li><strong>Frais de repas enti\u00e8rement d\u00e9ductibles<\/strong> : La TVA sur les repas de mission, d\u00e9placements, repas d\u2019affaires et r\u00e9unions professionnelles est enti\u00e8rement r\u00e9cup\u00e9rable;<\/li><li><strong>Transport et carburant : r\u00e8gles complexes et variables<\/strong> : Les p\u00e9ages, parkings, location\/entretien de v\u00e9hicules utilitaires sont d\u00e9ductibles ; le carburant suit un bar\u00e8me progressif (80-100% selon le type de v\u00e9hicule depuis 2022);<\/li><li><strong>H\u00e9bergement et cadeaux non ou partiellement d\u00e9ductibles<\/strong> : La TVA sur h\u00f4tels\/Airbnb n\u2019est pas r\u00e9cup\u00e9rable (sauf petit-d\u00e9jeuner factur\u00e9 s\u00e9par\u00e9ment) ; les cadeaux d\u2019affaires doivent rester sous 60 \u20ac HT par client;<\/li><li><strong>Contr\u00f4les fiscaux stricts et sanctions lourdes<\/strong> : L\u2019administration fiscale v\u00e9rifie la conformit\u00e9 des factures et le lien professionnel ; les erreurs entra\u00eenent des amendes de 5-40%, voire 80% en cas de fraude.<\/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-ad601eb e-con-full e-flex e-con e-parent\" data-id=\"ad601eb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-115fde98 elementor-widget elementor-widget-heading\" data-id=\"115fde98\" 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\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f9325d9 elementor-widget elementor-widget-text-editor\" data-id=\"3f9325d9\" 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>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bb126a e-con-full e-flex e-con e-child\" data-id=\"4bb126a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-43efeee0 e-con-full e-flex e-con e-child\" data-id=\"43efeee0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fcomptabilite%2Ftva-notes-de-frais+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ae6c61 elementor-widget elementor-widget-image\" data-id=\"7ae6c61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\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-44adda13 elementor-widget elementor-widget-text-editor\" data-id=\"44adda13\" 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>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-6b4e502c e-con-full e-flex e-con e-child\" data-id=\"6b4e502c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fcomptabilite%2Ftva-notes-de-frais+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3755b46f elementor-widget elementor-widget-image\" data-id=\"3755b46f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\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-75b3234d elementor-widget elementor-widget-text-editor\" data-id=\"75b3234d\" 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>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-5c39348 e-con-full e-flex e-con e-child\" data-id=\"5c39348\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fcomptabilite%2Ftva-notes-de-frais+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e1d76b6 elementor-widget elementor-widget-image\" data-id=\"3e1d76b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\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-a5fb00f elementor-widget elementor-widget-text-editor\" data-id=\"a5fb00f\" 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>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3636a02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3636a02\" 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-088d5e2\" data-id=\"088d5e2\" 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-0a3350a elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"0a3350a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;],&quot;exclude_headings_by_selector&quot;:&quot;H4&quot;,&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&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 de l'article\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__0a3350a\" aria-expanded=\"true\" 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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__0a3350a\" 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-da4a04e elementor-widget elementor-widget-text-editor\" data-id=\"da4a04e\" 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<h2 style=\"margin: 22.5pt 0cm 11.25pt;line-height: normal;background-image: initial;background-position: initial;background-size: initial;background-attachment: initial\"><b>R\u00e9cup\u00e9ration de la TVA sur les notes de frais\u00a0 : 3 notions cl\u00e9s<\/b><\/h2><ol><li>Le document (facture ou justificatif) doit clairement faire appara\u00eetre le montant de la TVA, le taux de TVA appliqu\u00e9 et le montant TTC. Pour les montants sup\u00e9rieurs \u00e0 150 euros HT, le formalisme complet des factures doit \u00eatre respect\u00e9.<\/li><li>L\u2019objet de la d\u00e9pense doit \u00eatre n\u00e9cessaire \u00e0 l\u2019activit\u00e9 de l\u2019entreprise.<\/li><li>Selon le type de d\u00e9pense, la TVA sur les notes de frais n\u2019est pas forc\u00e9ment d\u00e9ductible.<\/li><\/ol>\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-503203e elementor-widget elementor-widget-spacer\" data-id=\"503203e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<div class=\"elementor-element elementor-element-18221f0 e-flex e-con-boxed e-con e-parent\" data-id=\"18221f0\" 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-309f478 elementor-widget elementor-widget-spacer\" data-id=\"309f478\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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-79239cd elementor-widget elementor-widget-heading\" data-id=\"79239cd\" 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\">Que dit la loi sur la r\u00e9cup\u00e9ration de la TVA sur 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-e201bb0 elementor-widget elementor-widget-text-editor\" data-id=\"e201bb0\" 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<h3>Sur quels types de frais la TVA est-elle r\u00e9cup\u00e9rable ? Les r\u00e8gles<\/h3><ul><li><h4>Les frais de repas<\/h4><\/li><\/ul><p>La TVA est enti\u00e8rement d\u00e9ductible des frais de repas d\u00e8s lors que ceux-ci sont pris dans le cadre d\u2019une mission ou d\u2019un d\u00e9placement.<\/p><p>D\u2019autres sont \u00e9galement \u00e9ligibles \u00e0 la r\u00e9cup\u00e9ration de TVA, tels que les repas d\u2019affaire, les frais de r\u00e9ception (\u00e9v\u00e9nements de fin d\u2019ann\u00e9e ou de repr\u00e9sentation), ou encore ceux pris dans le cadre d\u2019une r\u00e9union professionnelle.<\/p><ul><li><h4>Les co\u00fbts de d\u00e9placement, parkings et p\u00e9ages<\/h4><\/li><\/ul><p>La plupart des co\u00fbts de d\u00e9placement n\u2019ouvrent pas droit \u00e0 la d\u00e9duction de TVA. Seules les TVA sur les tickets de p\u00e9age, la location et l\u2019entretien de v\u00e9hicules utilitaires ainsi que \u00a0les tickets de parking sont d\u00e9ductibles.<\/p><p>En revanche, ceux concernant le transport de personnes (bus, train, avion\u2026) ou la location et l\u2019entretien de v\u00e9hicules de tourisme\u00a0ne permettent pas de r\u00e9cup\u00e9rer la TVA.<\/p><ul><li><h4>Les frais relatifs au carburant<\/h4><\/li><\/ul><p>La TVA sur le carburant des v\u00e9hicules personnels des salari\u00e9s sort du champ d\u2019application de la TVA. Seules les TVA sur le carburant des v\u00e9hicules de soci\u00e9t\u00e9 et de location sont d\u00e9ductibles selon qu\u2019il s\u2019agisse de v\u00e9hicules de tourisme (VP) ou de v\u00e9hicules utilitaires (VU).<\/p><p>De plus, le carburant utilis\u00e9 a \u00e9galement un impact\u00a0sur la part de la TVA. \u00a0Depuis 2022, les r\u00e8gles de r\u00e9cup\u00e9ration de la TVA sur l\u2019essence sont identiques \u00e0 celles du gazole.<\/p><table><tbody><tr><th>Ann\u00e9e<\/th><th>V\u00e9hicules de tourisme (VP)<\/th><th>V\u00e9hicules Utilitaires (VU)<\/th><\/tr><tr><td>2017<\/td><td>10%<\/td><td>0%<\/td><\/tr><tr><td>2018<\/td><td>20%<\/td><td>20%<\/td><\/tr><tr><td>2019<\/td><td>40%<\/td><td>40%<\/td><\/tr><tr><td>2020<\/td><td>60%<\/td><td>60%<\/td><\/tr><tr><td>2021<\/td><td>80%<\/td><td>80%<\/td><\/tr><tr><td>\u00c0 compter de 2022<\/td><td>80%<\/td><td>100%<\/td><\/tr><\/tbody><\/table><ul><li><h4>Les co\u00fbts d\u2019h\u00e9bergement<\/h4><\/li><\/ul><p>La TVA sur les co\u00fbts d\u2019h\u00e9bergement (h\u00f4tel, appart-h\u00f4tel ou airbnb) n\u2019est pas d\u00e9ductible. Seule la part \u201crepas\u201d (petit-d\u00e9jeuner) peut pr\u00e9tendre \u00e0 une op\u00e9ration de r\u00e9cup\u00e9ration de TVA \u00e0 condition qu\u2019elle fasse l\u2019objet d\u2019une ligne distincte dans la facture.<\/p><p>Toutefois, dans le cadre d\u2019une mission de longue dur\u00e9e, ils peuvent \u00eatre rembours\u00e9s. Ce sont alors les r\u00e8gles de l\u2019Urssaf qui s\u2019appliquent.<\/p><ul><li><h4>Les cadeaux d\u2019entreprise et objets promotionnels<\/h4><\/li><\/ul><p>Consid\u00e9r\u00e9s comme des cadeaux d\u2019affaires, les objets promotionnels et les cadeaux de fin d\u2019ann\u00e9e peuvent b\u00e9n\u00e9ficier d\u2019une r\u00e9cup\u00e9ration de TVA si la valeur totale n\u2019exc\u00e8de pas 60\u00a0euros HT par client.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa38189 e-flex e-con-boxed e-con e-parent\" data-id=\"fa38189\" 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-7a34856 elementor-widget elementor-widget-heading\" data-id=\"7a34856\" 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 contr\u00f4les possibles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc0b078 elementor-widget elementor-widget-text-editor\" data-id=\"bc0b078\" 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\u2019administration fiscale peut proc\u00e9der \u00e0 des v\u00e9rifications minutieuses des notes de frais pour s\u2019assurer de la l\u00e9gitimit\u00e9 des d\u00e9ductions de TVA.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Les entreprises doivent donc conserver des justificatifs pr\u00e9cis et d\u00e9taill\u00e9s de toutes les d\u00e9penses. Les contr\u00f4les se concentrent g\u00e9n\u00e9ralement sur la :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">conformit\u00e9 des factures ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">relation directe entre les d\u00e9penses et l\u2019activit\u00e9 professionnelle ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ad\u00e9quation avec la politique interne 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-af9c636 elementor-widget elementor-widget-heading\" data-id=\"af9c636\" 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 sanctions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f74dcb6 elementor-widget elementor-widget-text-editor\" data-id=\"f74dcb6\" 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;\">Si les autorit\u00e9s d\u00e9tectent des inexactitudes dans la d\u00e9claration de la TVA sur les notes de frais, les entreprises s\u2019exposent \u00e0 des sanctions.<\/span><\/p><p><span style=\"font-weight: 400;\">Par exemple, l\u2019article 1731 du CGI pr\u00e9voit une amende de 5% du montant pour les erreurs, tandis que l\u2019article 1729 du CGI stipule que les erreurs d\u00e9lib\u00e9r\u00e9es peuvent entra\u00eener une amende de 40% du montant de la TVA due.<\/span><\/p><p><span style=\"font-weight: 400;\">Dans les cas de fraude av\u00e9r\u00e9e, l\u2019article 1729 A du CGI peut m\u00eame appliquer une p\u00e9nalit\u00e9 de 80%.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Des int\u00e9r\u00eats de retard, selon l\u2019article 1727 du CGI, sont \u00e9galement applicables au taux de 0,2% par mois de retard. Ces mesures illustrent l\u2019importance d\u2019une gestion pr\u00e9cise et conforme des 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64dab2b6 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"64dab2b6\" 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-5690213d e-flex e-con-boxed e-con e-child\" data-id=\"5690213d\" 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-9691e95 elementor-widget elementor-widget-heading\" data-id=\"9691e95\" 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\">R\u00e9cup\u00e9ration de TVA : D\u00e9couvrez toutes les r\u00e8gles et bonnes pratiques<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f0141d elementor-widget elementor-widget-button\" data-id=\"3f0141d\" 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\/2024-04-24\/5xztyn\" 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<div class=\"elementor-element elementor-element-2b6f6d5 e-flex e-con-boxed e-con e-parent\" data-id=\"2b6f6d5\" 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-94f37e6 elementor-widget elementor-widget-heading\" data-id=\"94f37e6\" 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\"><span>Comment r\u00e9cup\u00e9rer la TVA sur des notes de frais refactur\u00e9es ?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0e7ca9 elementor-widget elementor-widget-text-editor\" data-id=\"d0e7ca9\" 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=\"color: #465a64; font-family: Mukta; font-size: 16px;\">En r\u00e8gle g\u00e9n\u00e9rale, les soci\u00e9t\u00e9s de services refacturent aux clients les co\u00fbts engag\u00e9s par leurs collaborateurs quand ils sont en mission. Pour r\u00e9cup\u00e9rer la TVA sur les d\u00e9penses de restaurant, de logement ou encore de transport, l\u2019entreprise doit <\/span>les refacturer <span style=\"color: #465a64; font-family: Mukta; font-size: 16px;\"> sur la base de leur montant HT.<\/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-7689829 elementor-widget elementor-widget-heading\" data-id=\"7689829\" 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 n\u00e9cessit\u00e9 de justifier du caract\u00e8re professionnel 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-6f26fa4 elementor-widget elementor-widget-text-editor\" data-id=\"6f26fa4\" 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;\">Pour garantir la r\u00e9cup\u00e9ration de la TVA sur les notes de frais, l\u2019entreprise doit pouvoir justifier clairement leur caract\u00e8re professionnel.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Cela signifie que chaque d\u00e9pense doit \u00eatre directement li\u00e9e \u00e0 l\u2019activit\u00e9 de l\u2019entreprise et n\u00e9cessaire \u00e0 son fonctionnement. Les justificatifs doivent \u00eatre pr\u00e9cis et d\u00e9taill\u00e9s, indiquant :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la nature de la d\u00e9pense ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">da date ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le contexte professionnel dans lequel elle a \u00e9t\u00e9 engag\u00e9e.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Les v\u00e9rifications des administrations fiscales sont fr\u00e9quentes et minutieuses. Elles permettent de s\u2019assurer que les d\u00e9ductions de TVA ne concernent que les d\u00e9penses l\u00e9gitimes. Il est donc essentiel de bien savoir <\/span><a href=\"https:\/\/www.lucca.fr\/magazine\/finances\/notes-de-frais\/comment-faire\"><span style=\"font-weight: 400;\">comment faire des notes de frais<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><h2>Automatiser la r\u00e9cup\u00e9ration de la TVA sur les notes de frais avec un outil adapt\u00e9<\/h2><p>Traiter manuellement ses notes de frais sous Excel ou sur du papier est loin d\u2019\u00eatre id\u00e9al. En plus d\u2019\u00eatre une perte de temps, cette mani\u00e8re de faire est une source d\u2019erreurs qui peut s\u2019av\u00e9rer co\u00fbteuse pour l\u2019entreprise.<\/p><p>Sachant que le co\u00fbt moyen de traitement d\u2019une note est \u00e9valu\u00e9 entre 20 et 60 \u20ac en plus de la d\u00e9pense engag\u00e9e, optimiser sa gestion avec le bon outil est une vraie valeur ajout\u00e9e.<\/p><p>Ainsi, un outil de gestion de notes de frais peut proposer plusieurs fonctionnalit\u00e9s telles que\u00a0:<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la d\u00e9mat\u00e9rialisation des factures ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/comptabilisation\"><span style=\"font-weight: 400;\">la <\/span><span style=\"font-weight: 400;\">comptabilisation des notes de frais<\/span><span style=\"font-weight: 400;\"> ;<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l<\/span><span style=\"font-weight: 400;\">e calcul des d\u00e9penses kilom\u00e9triques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">un suivi des donn\u00e9es en temps r\u00e9el ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">une gestion automatique des taux de change\u2026<\/span><\/li><\/ul><p>En choisissant d\u2019automatiser la r\u00e9cup\u00e9ration de la TVA sur les notes de frais avec un outil adapt\u00e9, vous gagnez en temps et en productivit\u00e9.<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c77a56a cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"2c77a56a\" 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-75ab2486 e-flex e-con-boxed e-con e-child\" data-id=\"75ab2486\" 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-3f121282 elementor-widget elementor-widget-heading\" data-id=\"3f121282\" 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\">Comparez les solutions de gestion des notes de frais<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6da02718 elementor-widget elementor-widget-text-editor\" data-id=\"6da02718\" 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>Gagnez du temps sur votre benchmark et identifiez la solution de gestion des notes de frais adapt\u00e9es \u00e0 vos besoins.<\/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-1ab56244 elementor-widget elementor-widget-button\" data-id=\"1ab56244\" 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\/2024-04-24\/5xztyr\" 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 comparatif<\/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-31b085b e-flex e-con-boxed e-con e-parent\" data-id=\"31b085b\" 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-3c93339 elementor-widget elementor-widget-heading\" data-id=\"3c93339\" 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\">FAQ : R\u00e9cup\u00e9ration de TVA sur les 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-5230fe2 elementor-widget elementor-widget-n-accordion\" data-id=\"5230fe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8610\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8610\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels justificatifs doivent \u00eatre conserv\u00e9s pour prouver la d\u00e9ductibilit\u00e9 de la TVA sur les notes de frais ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8610\" class=\"elementor-element elementor-element-5b8a42a e-con-full e-flex e-con e-child\" data-id=\"5b8a42a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8610\" class=\"elementor-element elementor-element-4bf86ae e-flex e-con-boxed e-con e-child\" data-id=\"4bf86ae\" 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-8f5168d elementor-widget elementor-widget-text-editor\" data-id=\"8f5168d\" 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\">Pour justifier la r\u00e9cup\u00e9ration de TVA, l\u2019entreprise doit conserver des justificatifs <strong>pr\u00e9cis et d\u00e9taill\u00e9s<\/strong> indiquant :<\/p><ul><li>La <strong>nature exacte de la d\u00e9pense<\/strong><\/li><li>La <strong>date<\/strong> de la d\u00e9pense<\/li><li>Le <strong>contexte professionnel<\/strong> (mission, d\u00e9placement, r\u00e9union, etc.)<\/li><li>Le <strong>montant TTC et la TVA appliqu\u00e9e<\/strong> (pour les montants > 150 \u20ac HT, le formalisme complet des factures s\u2019impose)<\/li><\/ul><p class=\"text-text-05 font-main-content-body\">Ces documents serviront de base pour les contr\u00f4les fiscaux fr\u00e9quents de l\u2019administration. Une documentation insuffisante ou impr\u00e9cise peut entra\u00eener le refus de d\u00e9duction et des sanctions financi\u00e8res.<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8611\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8611\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment g\u00e9rer la TVA sur le carburant selon le type de v\u00e9hicule et l'ann\u00e9e ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8611\" class=\"elementor-element elementor-element-1991efd e-con-full e-flex e-con e-child\" data-id=\"1991efd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8611\" class=\"elementor-element elementor-element-98bb17b e-flex e-con-boxed e-con e-child\" data-id=\"98bb17b\" 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-be181e0 elementor-widget elementor-widget-text-editor\" data-id=\"be181e0\" 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\">La TVA sur carburant suit des r\u00e8gles <strong>tr\u00e8s diff\u00e9rentes selon le type de v\u00e9hicule<\/strong> :<\/p><ul><li><strong>V\u00e9hicules personnels<\/strong> : TVA <strong>non d\u00e9ductible<\/strong> (hors champ TVA)<\/li><li><strong>V\u00e9hicules de soci\u00e9t\u00e9<\/strong> : Taux de r\u00e9cup\u00e9ration progressif :<ul><li>V\u00e9hicules de tourisme (VP) : <strong>80%<\/strong> depuis 2022<\/li><li>V\u00e9hicules utilitaires (VU) : <strong>100%<\/strong> depuis 2022<\/li><li>Avant 2022, les bar\u00e8mes \u00e9taient plus bas (10-60% selon l\u2019ann\u00e9e)<\/li><\/ul><\/li><\/ul><p class=\"text-text-05 font-main-content-body\">Depuis 2022, les r\u00e8gles pour essence et gazole sont <strong>identiques<\/strong>. Cette diff\u00e9renciation prot\u00e8ge les entreprises dont l\u2019activit\u00e9 repose sur des v\u00e9hicules utilitaires.<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8612\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8612\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment r\u00e9cup\u00e9rer la TVA sur des notes de frais refactur\u00e9es \u00e0 des clients (prestataires, services) ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8612\" class=\"elementor-element elementor-element-f3fc542 e-con-full e-flex e-con e-child\" data-id=\"f3fc542\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8612\" class=\"elementor-element elementor-element-351a09f e-flex e-con-boxed e-con e-child\" data-id=\"351a09f\" 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-349103c elementor-widget elementor-widget-text-editor\" data-id=\"349103c\" 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\">Pour les entreprises de services refacturant les frais engag\u00e9s par leurs collaborateurs, la r\u00e8gle est simple :<\/p><ul><li>Refacturer aux clients sur la base du <strong>montant HT<\/strong> (hors TVA)<\/li><li>L\u2019entreprise d\u00e9duit la TVA pay\u00e9e au fournisseur de sa propre d\u00e9claration de TVA<\/li><li>Le client refacturis\u00e9 ne paie que le HT + la TVA appliqu\u00e9e par le prestataire<\/li><\/ul><p class=\"text-text-05 font-main-content-body\">Cette approche respecte les r\u00e8gles de d\u00e9duction de TVA et \u00e9vite la double imposition. Il est crucial de <strong>distinguer clairement les montants HT et TTC<\/strong> dans les factures de refacturation.<\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quels justificatifs doivent \\u00eatre conserv\\u00e9s pour prouver la d\\u00e9ductibilit\\u00e9 de la TVA sur les notes de frais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour justifier la r\\u00e9cup\\u00e9ration de TVA, l\u2019entreprise doit conserver des justificatifs pr\\u00e9cis et d\\u00e9taill\\u00e9s indiquant :La nature exacte de la d\\u00e9penseLa date de la d\\u00e9penseLe contexte professionnel (mission, d\\u00e9placement, r\\u00e9union, etc.)Le montant TTC et la TVA appliqu\\u00e9e (pour les montants > 150 \\u20ac HT, le formalisme complet des factures s\u2019impose)Ces documents serviront de base pour les contr\\u00f4les fiscaux fr\\u00e9quents de l\u2019administration. 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Cette diff\\u00e9renciation prot\\u00e8ge les entreprises dont l\u2019activit\\u00e9 repose sur des v\\u00e9hicules utilitaires.\"}},{\"@type\":\"Question\",\"name\":\"Comment r\\u00e9cup\\u00e9rer la TVA sur des notes de frais refactur\\u00e9es \\u00e0 des clients (prestataires, services) ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les entreprises de services refacturant les frais engag\\u00e9s par leurs collaborateurs, la r\\u00e8gle est simple :Refacturer aux clients sur la base du montant HT (hors TVA)L\u2019entreprise d\\u00e9duit la TVA pay\\u00e9e au fournisseur de sa propre d\\u00e9claration de TVALe client refacturis\\u00e9 ne paie que le HT + la TVA appliqu\\u00e9e par le prestataireCette approche respecte les r\\u00e8gles de d\\u00e9duction de TVA et \\u00e9vite la double imposition. Il est crucial de distinguer clairement les montants HT et TTC dans les factures de refacturation.\"}}]}<\/script>\n\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019une entreprise engage des frais n\u00e9cessaires \u00e0 l\u2019exercice de son activit\u00e9, elle peut en r\u00e9cup\u00e9rer la TVA. Toutefois, toutes les d\u00e9penses n\u2019ouvrent pas droit \u00e0 d\u00e9duction. Pour les notes de frais, par exemple, la d\u00e9duction&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29930,"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-3052","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\/3052","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=3052"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/3052\/revisions"}],"predecessor-version":[{"id":42596,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/3052\/revisions\/42596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29930"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=3052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=3052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=3052"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=3052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}