{"id":41755,"date":"2026-04-22T09:36:31","date_gmt":"2026-04-22T08:36:31","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=41755"},"modified":"2026-04-21T16:35:32","modified_gmt":"2026-04-21T15:35:32","slug":"tva-refacturations-frais-deplacement","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/tva-refacturations-frais-deplacement","title":{"rendered":"Comment traiter la TVA sur les refacturations de frais de d\u00e9placement\u2009?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41755\" class=\"elementor elementor-41755\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2c7928 e-flex e-con-boxed e-con e-parent\" data-id=\"c2c7928\" 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-cd36f7c elementor-widget elementor-widget-text-editor\" data-id=\"cd36f7c\" 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;\">Refacturer des frais professionnels \u00e0 vos clients suscite de nombreuses questions en mati\u00e8re de TVA. Quel taux appliquer ? Sur quel montant\u2009? Qu\u2019en est-il si la d\u00e9pense n\u2019est pas d\u00e9ductible pour votre entreprise\u2009? Une bonne application des normes en vigueur vous permettra d\u2019\u00e9viter les redressements fiscaux. Dans cet article, on fait le point sur le traitement de la <\/span><b>TVA sur vos frais de d\u00e9placement <\/b><span style=\"font-weight: 400;\">et sur leurs refacturations.<\/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-23fdcc0f e-flex e-con-boxed e-con e-parent\" data-id=\"23fdcc0f\" 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-20bfcc6e elementor-widget elementor-widget-heading\" data-id=\"20bfcc6e\" 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-6f509430 elementor-widget elementor-widget-text-editor\" data-id=\"6f509430\" 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 style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les frais de d\u00e9placement refactur\u00e9s doivent \u00eatre soumis au <\/span><b>m\u00eame taux de TVA que la prestation principale<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vous devez l\u2019affecter sur le <\/span><b>montant HT<\/b><span style=\"font-weight: 400;\"> de la d\u00e9pense initiale, si elle a permis la d\u00e9ductibilit\u00e9 de la TVA. Sinon, utilisez le <\/span><b>montant TTC<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attention \u00e0 ne pas confondre les refacturations de frais avec les <\/span><b>d\u00e9bours<\/b><span style=\"font-weight: 400;\">, qui ne sont pas soumis \u00e0 TVA.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatiser la gestion des factures<\/b><span style=\"font-weight: 400;\"> r\u00e9duit les risques d\u2019erreurs et de redressements fiscaux.<\/span><\/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-94862b1 e-flex e-con-boxed e-con e-parent\" data-id=\"94862b1\" 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-7a5ccaf elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"7a5ccaf\" 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;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\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__7a5ccaf\" 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__7a5ccaf\" 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__7a5ccaf\" 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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8cb1a68 e-flex e-con-boxed e-con e-parent\" data-id=\"8cb1a68\" 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-a2ba90d elementor-widget elementor-widget-heading\" data-id=\"a2ba90d\" 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\">Refacturation de frais de d\u00e9placement et d\u00e9bours : quelles diff\u00e9rences\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f04e477 elementor-widget elementor-widget-text-editor\" data-id=\"f04e477\" 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;\">Faire supporter les frais de d\u00e9placement engag\u00e9s \u00e0 ses clients est une pratique courante dans le monde professionnel. Il convient de distinguer deux m\u00e9canismes :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>les d\u00e9bours<\/b><span style=\"font-weight: 400;\"> sont des d\u00e9penses r\u00e9gl\u00e9es pour le compte du client. La facture finale est \u00e9tablie \u00e0 son nom, et le fournisseur se fait rembourser les sommes correspondantes \u00e0 l\u2019euro pr\u00e8s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>la refacturation de frais \u00ab\u2009classique\u2009\u00bb<\/b><span style=\"font-weight: 400;\">, qui sont engag\u00e9s par l\u2019entreprise en son nom. Elle les refacture ensuite au client avec TVA, et \u00e9ventuellement une marge.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Exemple<\/span><span style=\"font-weight: 400;\"> : Vous achetez des billets de train au nom de votre soci\u00e9t\u00e9 : c\u2019est une refacturation de frais classique. En revanche, une r\u00e9servation d\u2019h\u00f4tel r\u00e9alis\u00e9e par votre client et factur\u00e9e \u00e0 celui-ci constitue des d\u00e9bours, si elle est pay\u00e9e par votre entreprise.<\/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-536019b elementor-widget elementor-widget-heading\" data-id=\"536019b\" 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\">Comment appliquer la TVA sur les frais de d\u00e9placement refactur\u00e9s\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86164c4 elementor-widget elementor-widget-text-editor\" data-id=\"86164c4\" 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;\">En mati\u00e8re fiscale, on consid\u00e8re que les frais de d\u00e9placement sont compl\u00e9mentaires de la prestation fournie. Vous devez donc leur <\/span><b>appliquer le m\u00eame taux de TVA<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Ainsi, si vous vendez habituellement au taux normal de 20 %, vous devez affecter ce pourcentage sur toutes vos refacturations de frais professionnels. La d\u00e9ductibilit\u00e9 de la d\u00e9pense initiale n\u2019a pas d\u2019importance.<\/span><\/p><p><span style=\"font-weight: 400;\">Une fois le taux ad\u00e9quat d\u00e9fini, vous devez l\u2019appliquez sur :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le montant HT des frais engag\u00e9s si la TVA est r\u00e9cup\u00e9rable pour le prestataire\u2009;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le montant TTC si elle n\u2019est pas d\u00e9ductible.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Rappel<\/span><span style=\"font-weight: 400;\"> : Les entreprises qui b\u00e9n\u00e9ficient du r\u00e9gime de franchise ne facturent jamais la TVA, y compris sur leurs frais de d\u00e9placement.<\/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-84fc009 elementor-widget elementor-widget-heading\" data-id=\"84fc009\" 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\">Quels sont les taux de TVA applicables aux frais de d\u00e9placement\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cc234a elementor-widget elementor-widget-text-editor\" data-id=\"5cc234a\" 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;\">Les frais de d\u00e9placement sont touch\u00e9s par de nombreuses particularit\u00e9s au regard de la TVA. Le tableau suivant pr\u00e9sente les r\u00e8gles applicables aux d\u00e9penses les plus communes.<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Type de frais<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Taux de TVA applicable<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA r\u00e9cup\u00e9rable\u2009?<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Base de refacturation<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Billets de train, avion, taxi, etc.<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">10 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TTC<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Carburant (gazole et essence)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">20 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00c0 hauteur de 80 % pour un v\u00e9hicule de tourisme, 100 % pour un utilitaire<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">En fonction du pourcentage de d\u00e9ductibilit\u00e9<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">P\u00e9ages et stationnement<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">20 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Oui<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">HT<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Nuit\u00e9es d\u2019h\u00f4tel<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">10 %<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TTC<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Restauration<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">10 % pour la restauration sur place, 5,5 % \u00e0 emporter, 20 % pour les boissons alcoolis\u00e9es<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Oui<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">HT<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Comme toujours, la TVA n\u2019est r\u00e9cup\u00e9rable que sur les d\u00e9penses <\/span><b>engag\u00e9es dans l\u2019int\u00e9r\u00eat de l\u2019entreprise<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : Si vous devez \u00e9mettre une <\/span><span style=\"font-weight: 400;\">facture intracommunautaire<\/span><span style=\"font-weight: 400;\">, appliquez les r\u00e8gles de <\/span><span style=\"font-weight: 400;\">calcul de la TVA intracommunautaire<\/span><span style=\"font-weight: 400;\">. Souvent, c\u2019est au client d\u2019autoliquider la TVA.<\/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-20c35cd elementor-widget elementor-widget-heading\" data-id=\"20c35cd\" 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 modalit\u00e9s pratiques de la refacturation des frais de d\u00e9placement ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38d2171 elementor-widget elementor-widget-text-editor\" data-id=\"38d2171\" 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;\">Deux options s\u2019offrent \u00e0 vous pour solliciter le remboursement de vos frais de d\u00e9placement aupr\u00e8s de vos clients :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les int\u00e9grer <\/span><b>sur la facture principale<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les facturer <\/span><b>s\u00e9par\u00e9ment<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Nous vous conseillons de <\/span><b>d\u00e9tailler vos frais par cat\u00e9gorie<\/b><span style=\"font-weight: 400;\"> pour un meilleur suivi, et pour r\u00e9duire les risques d\u2019un redressement fiscal. Pour chaque ligne, n\u2019oubliez pas d\u2019indiquer les montants HT, TTC, et la TVA.<\/span><\/p><p><span style=\"font-weight: 400;\">Comme pour toute facture, vous devez ins\u00e9rer vos <\/span><b>mentions l\u00e9gales<\/b><span style=\"font-weight: 400;\">, qui pr\u00e9cisent notamment les modalit\u00e9s de paiement.<\/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-edf71d6 elementor-widget elementor-widget-heading\" data-id=\"edf71d6\" 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\">Conseils pour un suivi rigoureux de la TVA sur les frais de d\u00e9placement\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4fce20 elementor-widget elementor-widget-text-editor\" data-id=\"b4fce20\" 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;\">Une mauvaise gestion de la TVA sur les frais de d\u00e9placement engendre des risques fiscaux pour votre entreprise. Pour les \u00e9viter, voici quelques bonnes pratiques :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>automatisez le traitement<\/b><span style=\"font-weight: 400;\"> des notes de frais et des factures gr\u00e2ce \u00e0 des outils num\u00e9riques adapt\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>conservez vos justificatifs comptables<\/b><span style=\"font-weight: 400;\"> sur un espace s\u00e9curis\u00e9 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>formez vos collaborateurs<\/b><span style=\"font-weight: 400;\"> aux r\u00e8gles de TVA applicables aux refacturations de frais ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mettez en place un <\/span><b>suivi rigoureux<\/b><span style=\"font-weight: 400;\"> et des contr\u00f4les internes ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e9mettez une <\/span><span style=\"font-weight: 400;\">facture rectificative de TVA<\/span><span style=\"font-weight: 400;\"> d\u00e8s que vous d\u00e9tectez une erreur.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : La facturation \u00e9lectronique renforce la s\u00e9curit\u00e9 du traitement, de l\u2019envoi et du stockage des factures. Elle sera obligatoire pour tous les professionnels redevables de la TVA d\u2019ici septembre 2027.<\/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-e017725 cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"e017725\" 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\t\t<div class=\"elementor-element elementor-element-16c7e3c3 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"16c7e3c3\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"994\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\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<div class=\"elementor-element elementor-element-7922d229 e-grid e-con-full e-con e-child\" data-id=\"7922d229\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a85a1ec elementor-widget elementor-widget-heading\" data-id=\"7a85a1ec\" 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\">Vous souhaitez en savoir plus sur la r\u00e9forme de la facturation \u00e9lectronique ?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-745a2fe9 elementor-widget elementor-widget-text-editor\" data-id=\"745a2fe9\" 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;\">D\u00e9couvrez dans ce guide une explication claire et structur\u00e9e de la r\u00e9forme, les principaux chantiers \u00e0 anticiper et les conseils de nos experts pour vous pr\u00e9parer sereinement.<\/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-39509ca8 elementor-widget elementor-widget-button\" data-id=\"39509ca8\" 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\/2026-03-17\/619yxr\" 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 guide<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cdab0a e-flex e-con-boxed e-con e-parent\" data-id=\"6cdab0a\" 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-9ccc11a elementor-widget elementor-widget-heading\" data-id=\"9ccc11a\" 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\">Questions fr\u00e9quentes sur la TVA et les refacturations de frais de d\u00e9placement\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5d359 elementor-widget elementor-widget-n-accordion\" data-id=\"6d5d359\" 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-1140\" 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-1140\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> La TVA sur les frais de d\u00e9placement est-elle r\u00e9cup\u00e9rable\u2009? <\/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-1140\" class=\"elementor-element elementor-element-d77b4b8 e-con-full e-flex e-con e-child\" data-id=\"d77b4b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1140\" class=\"elementor-element elementor-element-92505a4 e-flex e-con-boxed e-con e-child\" data-id=\"92505a4\" 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-d679776 elementor-widget elementor-widget-text-editor\" data-id=\"d679776\" 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;\">Tout d\u00e9pend de la nature des d\u00e9penses. La TVA n\u2019est pas r\u00e9cup\u00e9rable sur les transports en commun et sur les nuit\u00e9es d\u2019h\u00f4tel. Elle l\u2019est en revanche sur les frais de restaurant et les notes de p\u00e9age et de stationnement.<\/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\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1141\" 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-1141\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> La refacturation des frais de d\u00e9placement est-elle soumise \u00e0 TVA\u2009? <\/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-1141\" class=\"elementor-element elementor-element-155c6d4 e-con-full e-flex e-con e-child\" data-id=\"155c6d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1141\" class=\"elementor-element elementor-element-f7c6a47 e-flex e-con-boxed e-con e-child\" data-id=\"f7c6a47\" 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-b2b6aab elementor-widget elementor-widget-text-editor\" data-id=\"b2b6aab\" 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;\">Oui, vous devez appliquer la TVA sur les frais de d\u00e9placement refactur\u00e9s, au m\u00eame taux que celui de votre prestation principale. Cette r\u00e8gle s\u2019applique m\u00eame si vous ne pouvez pas r\u00e9cup\u00e9rer la TVA pay\u00e9e sur les d\u00e9penses avanc\u00e9es.<\/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\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1142\" 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-1142\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Peut-on utiliser le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour refacturer ses frais de d\u00e9placement\u2009? <\/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-1142\" class=\"elementor-element elementor-element-7658b78 e-con-full e-flex e-con e-child\" data-id=\"7658b78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1142\" class=\"elementor-element elementor-element-14db533 e-flex e-con-boxed e-con e-child\" data-id=\"14db533\" 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-18e67f7 elementor-widget elementor-widget-text-editor\" data-id=\"18e67f7\" 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 vous vous d\u00e9placez chez vos clients avec un v\u00e9hicule individuel, vous pouvez refacturer vos trajets selon le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques \u00e9tabli par l\u2019administration fiscale.<\/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\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\":\"La TVA sur les frais de d\\u00e9placement est-elle r\\u00e9cup\\u00e9rable\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tout d\\u00e9pend de la nature des d\\u00e9penses. La TVA n\\u2019est pas r\\u00e9cup\\u00e9rable sur les transports en commun et sur les nuit\\u00e9es d\\u2019h\\u00f4tel. Elle l\\u2019est en revanche sur les frais de restaurant et les notes de p\\u00e9age et de stationnement.\"}},{\"@type\":\"Question\",\"name\":\"La refacturation des frais de d\\u00e9placement est-elle soumise \\u00e0 TVA\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, vous devez appliquer la TVA sur les frais de d\\u00e9placement refactur\\u00e9s, au m\\u00eame taux que celui de votre prestation principale. Cette r\\u00e8gle s\\u2019applique m\\u00eame si vous ne pouvez pas r\\u00e9cup\\u00e9rer la TVA pay\\u00e9e sur les d\\u00e9penses avanc\\u00e9es.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on utiliser le bar\\u00e8me des indemnit\\u00e9s kilom\\u00e9triques pour refacturer ses frais de d\\u00e9placement\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si vous vous d\\u00e9placez chez vos clients avec un v\\u00e9hicule individuel, vous pouvez refacturer vos trajets selon le bar\\u00e8me des indemnit\\u00e9s kilom\\u00e9triques \\u00e9tabli par l\\u2019administration fiscale.\"}}]}<\/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>Refacturer des frais professionnels \u00e0 vos clients suscite de nombreuses questions en mati\u00e8re de TVA. Quel taux appliquer ? Sur quel montant\u2009? Qu\u2019en est-il si la d\u00e9pense n\u2019est pas d\u00e9ductible pour votre entreprise\u2009? Une bonne&#8230;<\/p>\n","protected":false},"author":57,"featured_media":41760,"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-41755","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\/41755","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\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=41755"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41755\/revisions"}],"predecessor-version":[{"id":42319,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41755\/revisions\/42319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/41760"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=41755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=41755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=41755"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=41755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}