{"id":373,"date":"2012-08-07T17:11:17","date_gmt":"2012-08-07T16:11:17","guid":{"rendered":"http:\/\/calgator.fr\/articles-et-actualites\/?p=25"},"modified":"2025-11-05T10:49:53","modified_gmt":"2025-11-05T09:49:53","slug":"recuperer-tva-peage","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/comptabilite\/recuperer-tva-peage","title":{"rendered":"Peut-on r\u00e9cup\u00e9rer la TVA sur les tickets de p\u00e9age ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"373\" class=\"elementor elementor-373\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae98ca8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae98ca8\" 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-6b728ed\" data-id=\"6b728ed\" 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-5643be0 elementor-widget elementor-widget-text-editor\" data-id=\"5643be0\" 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>Depuis le Bulletin officiel des imp\u00f4ts (<a href=\"http:\/\/www11.minefi.gouv.fr\/boi\/boi2001\/3capub\/textes\/3a401\/3a401.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">BOI 3 A-4-01 du 16 mars 2001<\/a>), la TVA sur les tickets de p\u00e9age est <strong>int\u00e9gralement r\u00e9cup\u00e9rable<\/strong>, sans distinction entre les types de v\u00e9hicules.\u00a0<\/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-247c82e elementor-widget elementor-widget-text-editor\" data-id=\"247c82e\" 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>La TVA est int\u00e9gralement r\u00e9cup\u00e9rable sur tous les v\u00e9hicules<\/h2>\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-ab33e99 elementor-widget elementor-widget-text-editor\" data-id=\"ab33e99\" 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>La TVA sur les p\u00e9ages est r\u00e9cup\u00e9rable quel que soit le v\u00e9hicule utilis\u00e9 :<\/p><ul><li>v\u00e9hicules de soci\u00e9t\u00e9 ;<\/li><li>v\u00e9hicules de location ;<\/li><li>v\u00e9hicules personnels des salari\u00e9s.<\/li><\/ul><p>Contrairement \u00e0 la\u00a0<a style=\"background-color: #ffffff;\" href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/recuperer-tva-carburants\" target=\"_blank\" rel=\"noopener\">TVA sur les carburants<\/a>, il n\u2019y a pas de diff\u00e9rence entre v\u00e9hicules utilitaires et v\u00e9hicules de tourisme pour la r\u00e9cup\u00e9ration de la TVA sur les p\u00e9ages.<\/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-f2a7a38 elementor-widget elementor-widget-text-editor\" data-id=\"f2a7a38\" 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>La justification du caract\u00e8re professionnel du d\u00e9placement<\/h2>\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-28f1328 elementor-widget elementor-widget-text-editor\" data-id=\"28f1328\" 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>Pour d\u00e9duire la TVA sur les p\u00e9ages, il faut pouvoir prouver que le d\u00e9placement avait un <b>caract\u00e8re professionnel<\/b>. Les tickets de p\u00e9age font <b>office de facture<\/b> et doivent \u00eatre conserv\u00e9s comme justificatifs.<\/p><p>\u00a0<\/p><p>Lorsque la d\u00e9pense de p\u00e9age est rattach\u00e9e \u00e0 une note de frais, la pr\u00e9sence d\u2019autres d\u00e9penses li\u00e9es au d\u00e9placement (par exemple un repas d\u2019affaires avec un client) est g\u00e9n\u00e9ralement suffisante pour justifier le caract\u00e8re professionnel du p\u00e9age aupr\u00e8s de l\u2019administration fiscale.<\/p><p>\u00a0<\/p><p>La r\u00e9glementation pr\u00e9voit que les tickets de p\u00e9age doivent id\u00e9alement comporter :<\/p><ul><li>l\u2019identification de la soci\u00e9t\u00e9 d\u2019autoroute ;<\/li><li>le\u00a0<strong>montant du p\u00e9age et de la TVA <\/strong>;\u00a0<\/li><li>le num\u00e9ro d\u2019immatriculation du v\u00e9hicule (\u00e0 ajouter par le salari\u00e9) ;\u00a0<\/li><li>le nom du conducteur (\u00e0 ajouter par le salari\u00e9) ;\u00a0<\/li><li>l\u2019objet du d\u00e9placement (\u00e0 ajouter par le salari\u00e9).<\/li><\/ul><p>\u00a0<\/p><p class=\"text-text-05 font-main-content-body\">La TVA sur les p\u00e9ages est int\u00e9gralement r\u00e9cup\u00e9rable, quel que soit le v\u00e9hicule utilis\u00e9. Pour en b\u00e9n\u00e9ficier, il est essentiel de conserver les tickets de p\u00e9age comme justificatifs et de pouvoir prouver le caract\u00e8re professionnel du d\u00e9placement. Une bonne organisation des justificatifs facilite la <strong>conformit\u00e9 fiscale et l\u2019optimisation des notes de frais.<\/strong><\/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-42c0ba6b cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"42c0ba6b\" 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-ab9e7e4 e-flex e-con-boxed e-con e-child\" data-id=\"ab9e7e4\" 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-589d6de0 elementor-widget elementor-widget-heading\" data-id=\"589d6de0\" 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-3b5fe270 elementor-widget elementor-widget-text-editor\" data-id=\"3b5fe270\" 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-d98646c elementor-widget elementor-widget-button\" data-id=\"d98646c\" 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=tvapeage&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>Depuis le Bulletin officiel des imp\u00f4ts (BOI 3 A-4-01 du 16 mars 2001), la TVA sur les tickets de p\u00e9age est int\u00e9gralement r\u00e9cup\u00e9rable, sans distinction entre les types de v\u00e9hicules.\u00a0 La TVA est int\u00e9gralement r\u00e9cup\u00e9rable&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29988,"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-373","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\/373","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=373"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/373\/revisions"}],"predecessor-version":[{"id":36452,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/373\/revisions\/36452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29988"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=373"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}