{"id":375,"date":"2021-12-10T16:12:00","date_gmt":"2021-12-10T15:12:00","guid":{"rendered":"http:\/\/calgator.fr\/articles-et-actualites\/?p=29"},"modified":"2025-11-05T10:52:24","modified_gmt":"2025-11-05T09:52:24","slug":"recuperer-tva-cadeaux-affaires","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/recuperer-tva-cadeaux-affaires","title":{"rendered":"Peut-on r\u00e9cup\u00e9rer la TVA sur les cadeaux d&rsquo;affaires ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"375\" class=\"elementor elementor-375\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ade2ae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ade2ae\" 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-9746b98\" data-id=\"9746b98\" 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-34d949d elementor-widget elementor-widget-text-editor\" data-id=\"34d949d\" 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 cadeaux d\u2019affaires que les entreprises offrent \u00e0 leurs clients et fournisseurs sont autoris\u00e9s par l\u2019administration fiscale mais font l\u2019objet d\u2019une stricte r\u00e9glementation. S\u2019ils ne sont pas \u00ab\u00a0exag\u00e9r\u00e9s\u00a0\u00bb, ils peuvent \u00eatre consid\u00e9r\u00e9s comme des charges d\u00e9ductibles et leur TVA peut \u00eatre r\u00e9cup\u00e9r\u00e9e.<\/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-92d6519 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"92d6519\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&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;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__92d6519\" 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__92d6519\" 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__92d6519\" 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-79674b7 elementor-widget elementor-widget-heading\" data-id=\"79674b7\" 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\">Les cadeaux d\u2019affaires sont des frais professionnels<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e949f34 elementor-widget elementor-widget-text-editor\" data-id=\"e949f34\" 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 cadeaux d\u2019affaires regroupent principalement deux cat\u00e9gories :<\/p>\n<ul>\n<li><strong>objets promotionnels<\/strong>\u00a0<b>\u00e0 caract\u00e8re publicitaire<\/b> : stylos, blocs-notes, porte-clefs, etc. ;<\/li>\n<li><strong>cadeaux de fin d\u2019ann\u00e9e <\/strong>:<strong>\u00a0<\/strong>souvent accompagn\u00e9s d\u2019une carte de voeux, offerts aux clients et fournisseurs<\/li>\n<\/ul>\n<p>Pour \u00eatre consid\u00e9r\u00e9s comme des frais professionnels, ces cadeaux doivent \u00eatre offerts dans <b>l\u2019int\u00e9r\u00eat de l\u2019entreprise.<\/b> L\u2019administration fiscale interpr\u00e8te cette notion de mani\u00e8re assez large : il suffit que le cadeau soit fait au profit d\u2019un client ou fournisseur et qu\u2019il corresponde aux usages du secteur ou de la profession.<\/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-f535745 elementor-widget elementor-widget-heading\" data-id=\"f535745\" 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\">TVA sur les cadeaux d'affaires : seuils et conditions de r\u00e9cup\u00e9ration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63dc8d6 elementor-widget elementor-widget-text-editor\" data-id=\"63dc8d6\" 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 cadeaux d\u2019affaires est <b>irr\u00e9cup\u00e9rable<\/b> dans les cas suivants :<\/p>\n<ul>\n<li>la valeur unitaire du cadeau est sup\u00e9rieure \u00e0 73 \u20ac TTC ;<\/li>\n<li>la sommes des valeurs unitaires des cadeaux offerts \u00e0 une m\u00eame personne au cours d\u2019une ann\u00e9e d\u00e9passent 73 \u20ac TTC.<\/li>\n<\/ul>\n<p>La valeur unitaire du cadeau correspond soit au prix d\u2019achat, soit au prix de revient lorsque l\u2019entreprise fabrique elle-m\u00eame l\u2019objet.\u00a0<\/p><p><br><\/p>\n<p><b>Bon \u00e0 savoir<\/b> : ces seuils correspondent \u00e0 la r\u00e9glementation en vigueur pour l\u2019ann\u00e9e 2025. Ils sont fix\u00e9s par l\u2019administration fiscale et peuvent \u00eatre modifi\u00e9s ponctuellement par d\u00e9cret ou instruction officielle.<\/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-ed01e3d elementor-widget elementor-widget-heading\" data-id=\"ed01e3d\" 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\">Limite \u00e0 la d\u00e9ductibilit\u00e9 et risques en cas d'abus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63a6255 elementor-widget elementor-widget-text-editor\" data-id=\"63a6255\" 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>Le prix du cadeau doit rester <strong>raisonnable<\/strong> et proportionn\u00e9 \u00e0 l\u2019importance du client ainsi qu\u2019au chiffre d\u2019affaires qu\u2019il g\u00e9n\u00e8re. Si l\u2019administration fiscale juge le cadeau excessif, le montant correspondant peut \u00eatre <strong>r\u00e9int\u00e9gr\u00e9 dans le b\u00e9n\u00e9fice imposable<\/strong> de l\u2019entreprise, ce qui entra\u00eene une imposition suppl\u00e9mentaire. Cette r\u00e9int\u00e9gration signifie que la charge n\u2019est plus d\u00e9ductible fiscalement.<\/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-79d4e3e elementor-widget elementor-widget-heading\" data-id=\"79d4e3e\" 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\">Obligations d\u00e9claratives<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82cdd53 elementor-widget elementor-widget-text-editor\" data-id=\"82cdd53\" 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>Tous les cadeaux d\u2019un montant sup\u00e9rieur \u00e0 3 000 \u20ac doivent figurer sur le relev\u00e9 d\u00e9taill\u00e9\u00a0des frais g\u00e9n\u00e9raux \u00e0 joindre \u00e0 la d\u00e9claration de r\u00e9sultat. Les sommes non mentionn\u00e9es dans ce document peuvent donner lieu \u00e0 une <strong>amende de 5 % de leur montant ou de 1 % dans le cadre de d\u00e9penses d\u00e9ductibles.<\/strong><\/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-e623bef elementor-widget elementor-widget-heading\" data-id=\"e623bef\" 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\">Cas particulier du dirigeant<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8582e elementor-widget elementor-widget-text-editor\" data-id=\"2b8582e\" 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>Si le dirigeant offre un cadeau avec ses fonds personnels, il peut se faire rembourser par l\u2019entreprise \u00e0 condition que le cadeau respecte les r\u00e8gles ci-dessus. Ce remboursement n\u2019est pas imposable \u00e0 l\u2019imp\u00f4t sur le revenu si la soci\u00e9t\u00e9 a d\u00e9duit la charge au titre de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Sinon, ce remboursement est consid\u00e9r\u00e9 comme un compl\u00e9ment de r\u00e9mun\u00e9ration imposable.<\/p><p>\u00a0<\/p><p class=\"text-text-05 font-main-content-body\">Les cadeaux d\u2019affaires sont des frais professionnels d\u00e9ductibles s\u2019ils sont raisonnables, offerts dans l\u2019int\u00e9r\u00eat de l\u2019entreprise et respectent les seuils fiscaux. La TVA est r\u00e9cup\u00e9rable sous conditions, et les cadeaux de valeur \u00e9lev\u00e9e doivent \u00eatre d\u00e9clar\u00e9s. <strong>Une bonne gestion \u00e9vite les risques fiscaux et optimise leur impact commercial.<\/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-6a6e1ccd cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"6a6e1ccd\" 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-38e91a4b e-flex e-con-boxed e-con e-child\" data-id=\"38e91a4b\" 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-32715188 elementor-widget elementor-widget-heading\" data-id=\"32715188\" 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-26eaa565 elementor-widget elementor-widget-text-editor\" data-id=\"26eaa565\" 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-4efc225f elementor-widget elementor-widget-button\" data-id=\"4efc225f\" 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=recuperertvacadeauxaffaires&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>Les cadeaux d\u2019affaires que les entreprises offrent \u00e0 leurs clients et fournisseurs sont autoris\u00e9s par l\u2019administration fiscale mais font l\u2019objet d\u2019une stricte r\u00e9glementation. S\u2019ils ne sont pas \u00ab\u00a0exag\u00e9r\u00e9s\u00a0\u00bb, ils peuvent \u00eatre consid\u00e9r\u00e9s comme des charges&#8230;<\/p>\n","protected":false},"author":41,"featured_media":30036,"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-375","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\/375","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=375"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/375\/revisions"}],"predecessor-version":[{"id":36455,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/375\/revisions\/36455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/30036"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=375"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}