{"id":4319,"date":"2023-04-11T16:20:18","date_gmt":"2023-04-11T15:20:18","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=2363"},"modified":"2025-05-14T13:33:30","modified_gmt":"2025-05-14T12:33:30","slug":"calcul-des-frais-kilometriques","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/calcul-des-frais-kilometriques","title":{"rendered":"Le bar\u00e8me de remboursement des frais kilom\u00e9triques en 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4319\" class=\"elementor elementor-4319\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a561e9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a561e9a\" 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-69ece33\" data-id=\"69ece33\" 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-c12bd1b elementor-widget elementor-widget-text-editor\" data-id=\"c12bd1b\" 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\">Dans le cadre d\u2019une mission professionnelle, un salari\u00e9 peut \u00eatre amen\u00e9 \u00e0 utiliser son v\u00e9hicule personnel pour se d\u00e9placer. Les kilom\u00e8tres parcourus doivent alors \u00eatre d\u00e9fray\u00e9s par l\u2019entreprise, selon des bar\u00e8mes de remboursement publi\u00e9s annuellement par l\u2019Urssaf.\u00a0<\/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-547bda3 elementor-widget elementor-widget-table-of-contents\" data-id=\"547bda3\" 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;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__547bda3\" 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-8fd4f08 elementor-widget elementor-widget-heading\" data-id=\"8fd4f08\" 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 r\u00e8gles en mati\u00e8re de remboursement de frais kilom\u00e9triques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01e3901 elementor-widget elementor-widget-video\" data-id=\"01e3901\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/sgwBLGnW7zU&quot;,&quot;lazy_load&quot;:&quot;yes&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\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-5adec34 elementor-widget elementor-widget-heading\" data-id=\"5adec34\" 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\">Qui peut pr\u00e9tendre aux indemnit\u00e9s kilom\u00e9triques ? \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80b5a8d elementor-widget elementor-widget-text-editor\" data-id=\"80b5a8d\" 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 <\/span><span style=\"font-weight: 400\">indemnit\u00e9s kilom\u00e9triques<\/span><span style=\"font-weight: 400\"> concernent uniquement <\/span>les salari\u00e9s d\u2019une entreprise et son dirigeant<span style=\"font-weight: 400\">. Les prestataires externes ou les associ\u00e9s sans fonction officielle dans l\u2019entreprise ne sont pas \u00e9ligibles \u00e0 ce dispositif.\u00a0\u00a0<\/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-79e9989 elementor-widget elementor-widget-heading\" data-id=\"79e9989\" 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\">Quels types de frais sont pris en compte par le bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93980ac elementor-widget elementor-widget-text-editor\" data-id=\"93980ac\" 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 bar\u00e8me prend en compte les frais relatifs \u00e0 l\u2019usage d\u2019un v\u00e9hicule personnel \u00e0 des fins professionnelles et plus sp\u00e9cifiquement :<\/p><ul><li>la consommation de carburant,<\/li><li>l\u2019amortissement du v\u00e9hicule,\u00a0<\/li><li>les frais de r\u00e9paration et d\u2019entretien,\u00a0<\/li><li>les d\u00e9penses de pneumatiques,\u00a0<\/li><li>les primes d\u2019assurance.<\/li><\/ul><p>Les frais de p\u00e9age et de stationnement ne sont pas compris dans le bar\u00e8me.<\/p><p>Ce bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques permet \u00e9galement aux collaborateurs de d\u00e9terminer la valeur des frais r\u00e9els de transport professionnel \u00e0 indiquer sur leur d\u00e9claration de revenu.<\/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-a55b0d5 elementor-widget elementor-widget-heading\" data-id=\"a55b0d5\" 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 trajets entre le domicile et le travail sont-ils concern\u00e9s ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55d698b elementor-widget elementor-widget-text-editor\" data-id=\"55d698b\" 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\">Non, les trajets entre le domicile et le travail ne sont pas concern\u00e9s par le bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques. Le salari\u00e9 peut toutefois d\u00e9duire, \u00e0 son initiative, les frais relatifs \u00e0 ses d\u00e9placements domicile\/lieu de travail dans sa d\u00e9claration de revenus. <\/span><\/p><p>L\u2019administration utilise alors le m\u00eame bar\u00e8me que celui utilis\u00e9 pour les d\u00e9placements dans le cadre de missions professionnelles.<\/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-1979e84 elementor-widget elementor-widget-html\" data-id=\"1979e84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"has-text-color has-background\" style=\"background-color: #fcf4cf;color: #634516\"><strong> A noter <\/strong>:  depuis le 1er novembre 2022, les indemnit\u00e9s kilom\u00e9triques pour le trajet domicile-travail avec utilisation du v\u00e9hicule personnel du salari\u00e9 \u00e0 sa convenance ont \u00e9t\u00e9 supprim\u00e9es. Une tol\u00e9rance pr\u00e9voyait que lorsque le salari\u00e9 utilisait son v\u00e9hicule personnel pour convenance personnelle pour le trajet entre le domicile et le lieu de travail, les indemnit\u00e9s pouvaient \u00eatre exon\u00e9r\u00e9es \u00e0 concurrence du tarif du transport en commun le plus \u00e9conomique.<\/p><!-- \/wp:paragraph -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e281472 elementor-widget elementor-widget-heading\" data-id=\"e281472\" 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\">Quels types de trajets sont concern\u00e9s ?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4b326f elementor-widget elementor-widget-text-editor\" data-id=\"b4b326f\" 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 trajets r\u00e9alis\u00e9s dans l\u2019int\u00e9r\u00eat de l\u2019entreprise sont constitu\u00e9s par exemple de rendez-vous chez le client ou encore de missions n\u00e9cessaires \u00e0 la r\u00e9alisation de son activit\u00e9 professionnelle. La preuve de l\u2019usage professionnel du v\u00e9hicule personnel incombe \u00e0 l\u2019employeur.\u00a0<\/p><p>En cas de contr\u00f4le de l\u2019Urssaf, l\u2019entreprise peut pr\u00e9senter plusieurs types de justificatifs : \u00e9change de mail, historique de calendrier en ligne, frais annexes (tickets de d\u00e9jeuner\u2026), ordre de mission, planning de tourn\u00e9e, nom du client, nom du projet\u2026<\/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-848a5fa elementor-widget elementor-widget-text-editor\" data-id=\"848a5fa\" 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=\"has-text-color has-background\" style=\"background-color: #fcf4cf;color: #634516\"><strong>Bon \u00e0 savoir <\/strong>: G\u00e9n\u00e9ralement, l\u2019abattement de 10% pour les frais professionnels sur la d\u00e9claration de revenus sont plus avantageux que de d\u00e9clarer au r\u00e9el ses trajets domicile-travail.<\/p>\n<!-- \/wp:paragraph -->\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-c4e135a elementor-widget elementor-widget-heading\" data-id=\"c4e135a\" 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 bar\u00e8mes pour les d\u00e9placements professionnels<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e66a78 elementor-widget elementor-widget-text-editor\" data-id=\"0e66a78\" 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;\">Le remboursement des<a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/indemnite-kilometrique-employeur\"> indemnit\u00e9s kilom\u00e9triques par l\u2019employeur<\/a> est encadr\u00e9 par la loi, sur la base d\u2019un bar\u00e8me fiscal publi\u00e9 les administrations (Fisc, Urssaf). Il prend la forme d\u2019un forfait qui varie en fonction du type de v\u00e9hicule utilis\u00e9 et du nombre de kilom\u00e8tres parcourus.<\/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-1f48d74 elementor-widget elementor-widget-heading\" data-id=\"1f48d74\" 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\">Le bar\u00e8me kilom\u00e9trique est fix\u00e9 pour une ann\u00e9e<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4d7bb4 elementor-widget elementor-widget-text-editor\" data-id=\"d4d7bb4\" 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 a la possibilit\u00e9 de faire \u00e9voluer chaque ann\u00e9e <\/span>le bar\u00e8me applicable au calcul des frais kilom\u00e9triques. <span style=\"font-weight: 400\">Ce dernier est traditionnellement publi\u00e9 fin f\u00e9vrier- d\u00e9but mars, ce qui implique de devoir r\u00e9gulariser les indemnit\u00e9s rembours\u00e9es depuis le d\u00e9but de l\u2019ann\u00e9e.<\/span><span style=\"color: #37474f;font-size: 21p0px\">\u00a0<\/span><\/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-bb624dc e-con-full e-flex e-con e-parent\" data-id=\"bb624dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2e5abb0 e-flex e-con-boxed e-con e-child\" data-id=\"2e5abb0\" 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-b6d3d27 e-con-full e-flex e-con e-child\" data-id=\"b6d3d27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26d0fb7 elementor-widget elementor-widget-heading\" data-id=\"26d0fb7\" 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\">Notes de frais : d\u00e9couvrez 10 conseils de nos experts pour optimiser votre gestion et gagner du temps<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba11f65 e-con-full e-flex e-con e-child\" data-id=\"ba11f65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01426d3 elementor-align-right elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"01426d3\" 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\/2024-04-17\/5xz2n1\" 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\">Consulter le guide pratique<\/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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff85654 elementor-widget elementor-widget-spacer\" data-id=\"ff85654\" 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-25c72e7 elementor-widget elementor-widget-heading\" data-id=\"25c72e7\" 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\">Calcul de l\u2019indemnit\u00e9 kilom\u00e9trique pour les voitures \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03904b1 elementor-widget elementor-widget-image\" data-id=\"03904b1\" 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=\"300\" height=\"300\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-300x300.png\" class=\"attachment-medium size-medium wp-image-4347\" alt=\"\" srcset=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-300x300.png 300w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-1024x1024.png 1024w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-150x150.png 150w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-768x768.png 768w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-1536x1536.png 1536w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico-360x360.png 360w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/By-my-car-amico.png 2000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\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-b2a6e43 elementor-widget elementor-widget-heading\" data-id=\"b2a6e43\" 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\">Le montant de l'indemnit\u00e9 pour les voitures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bfd5e3 elementor-widget elementor-widget-text-editor\" data-id=\"5bfd5e3\" 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<table><tbody><tr><td><b>Puissance fiscale<\/b><\/td><td><b>Jusqu\u2019\u00e0 5000 Km<\/b><\/td><td><b>De 5001 \u00e0 20 000 Km<\/b><\/td><td><b>Au del\u00e0 de 20 000 Km<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400\">3 CV et moins<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,529<\/span><\/td><td>(d x 0, 316) + 1065<\/td><td><span style=\"font-weight: 400\">d x 0,370<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">4 CV<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,606<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,340) + 1330<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,407<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">5 CV<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,636<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,357) + 1395<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,427<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">6 CV<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,665<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,374) + 1457<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,447<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">7 CV et plus<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,697<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,394) + 1515<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,470<\/span><\/td><\/tr><\/tbody><\/table><pre><em><span style=\"font-weight: 400\">d = distance parcourue \u00e0 titre professionnel avec son v\u00e9hicule personnel<\/span><\/em><\/pre>\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-a1b7299 elementor-widget elementor-widget-text-editor\" data-id=\"a1b7299\" 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 2021, le montant des frais de d\u00e9placement calcul\u00e9s \u00e0 partir de <strong>ce bar\u00e8me est major\u00e9 de 20 % pour les v\u00e9hicules \u00e9lectriques<\/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-2491880 elementor-widget elementor-widget-text-editor\" data-id=\"2491880\" 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=\"has-text-color has-background\" style=\"background-color: #fcf4cf;color: #634516\"><strong>A noter<\/strong> : Face \u00e0 l\u2019inflation du prix des carburants, le gouvernement a revaloris\u00e9 le bar\u00e8me des indemnit\u00e9s kilom\u00e9triques pour 2023.\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047416556\" target=\"_blank\" rel=\"noopener\"> Un arr\u00eat\u00e9 du 27 mars 2023<\/a>\u00a0fixe le montant du nouveau bar\u00e8me.<\/p><p><!-- \/wp:paragraph --><\/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-f40e5ce elementor-widget elementor-widget-heading\" data-id=\"f40e5ce\" 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 bonnes pratiques en mati\u00e8re de calcul des distances <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b140b26 elementor-widget elementor-widget-text-editor\" data-id=\"b140b26\" 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;\">Un syst\u00e8me de calcul des distances parcourues sur la base d\u2019un outil cartographique comme Google Maps est pr\u00e9f\u00e9rable. Il permet de r\u00e9duire le temps allou\u00e9 par le collaborateur \u00e0 sa d\u00e9claration de frais (via un logiciel pour <a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/faire-notes-de-frais-kilometriques\">faire ses notes de frais<\/a> ou en renseignant un <a href=\"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/modele-de-note-de-frais\">mod\u00e8le de notes de frais<\/a>) et simplifie l\u2019\u00e9tape de contr\u00f4le r\u00e9alis\u00e9e par le manager et le service comptable.<\/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-349128c elementor-widget elementor-widget-heading\" data-id=\"349128c\" 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\">Des montants fiscaux \u00e0 ne pas d\u00e9passer\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b12d414 elementor-widget elementor-widget-text-editor\" data-id=\"b12d414\" 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 l\u2019entreprise effectue des remboursements de frais kilom\u00e9triques pour des montants sup\u00e9rieurs aux seuils fix\u00e9s par le bar\u00e8me officiel, l\u2019Urssaf peut consid\u00e9rer qu\u2019il s\u2019agit d\u2019avantages en nature qui sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu et aux cotisations sociales.<\/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-e39a534 elementor-widget elementor-widget-text-editor\" data-id=\"e39a534\" 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>Indemnit\u00e9s moins \u00e9lev\u00e9es <span style=\"font-weight: 400\">: Une convention collective peut pr\u00e9voir des bar\u00e8mes kilom\u00e9triques sp\u00e9cifiques, en-dessous desquels l\u2019entreprise ne peut pas descendre. Ces plafonds peuvent \u00eatre inf\u00e9rieurs au bar\u00e8me kilom\u00e9trique fiscal. Nous vous recommandons toutefois d\u2019utiliser le bar\u00e8me fiscal officiel annuel pour \u00e9viter tout risque de litiges aux prud\u2019hommes.<\/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-6ab7e0f elementor-widget elementor-widget-heading\" data-id=\"6ab7e0f\" 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\">Le remboursement des frais kilom\u00e9triques pour les autres v\u00e9hicules<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0833193 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"0833193\" 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\" width=\"300\" height=\"300\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-300x300.png\" class=\"attachment-medium size-medium wp-image-4345\" alt=\"\" srcset=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-300x300.png 300w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-1024x1024.png 1024w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-150x150.png 150w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-768x768.png 768w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-1536x1536.png 1536w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico-360x360.png 360w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2020\/03\/Ride-a-bicycle-amico.png 2000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\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-ee8a471 elementor-widget elementor-widget-heading\" data-id=\"ee8a471\" 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\">Indemnit\u00e9 kilom\u00e9trique et v\u00e9lo \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d13cf74 elementor-widget elementor-widget-text-editor\" data-id=\"d13cf74\" 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\">Il n\u2019existe \u00e0 ce jour <\/span>aucune indemnit\u00e9 kilom\u00e9trique pour les salari\u00e9s qui utilisent leur v\u00e9lo <span style=\"font-weight: 400\">pour se rendre sur le lieu d\u2019une mission professionnelle. Les entreprises peuvent prendre en charge les frais li\u00e9s aux d\u00e9placements des salari\u00e9s se rendant sur leur lieu de travail \u00e0 v\u00e9lo depuis le 13 f\u00e9vrier 2016. <\/span>L\u2019indemnit\u00e9 v\u00e9lo prend la forme d\u2019un forfait de 0,25\u20ac \/ km.<\/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-b3b6e5f elementor-widget elementor-widget-text-editor\" data-id=\"b3b6e5f\" 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\">Elle est calcul\u00e9e de mani\u00e8re individuelle, en fonction de la distance aller-retour la plus courte entre le domicile du collaborateur et son lieu de travail ainsi que du nombre de jours travaill\u00e9s dans l\u2019ann\u00e9e.\u00a0<\/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-c3283e3 elementor-widget elementor-widget-text-editor\" data-id=\"c3283e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019indemnit\u00e9 est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur le revenu dans la limite de 200 euros par an. Selon les accords de branches, des justificatifs peuvent \u00eatre demand\u00e9s au salari\u00e9. Cette indemnit\u00e9 ne concerne pas les salari\u00e9s qui utilisent des v\u00e9los en libre service (Bicloo, velib, vlille, velov\u2026) puisque leur abonnement peut \u00eatre pris en charge en totalit\u00e9 ou en partie par l\u2019entreprise.<\/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-8ef5207 elementor-widget elementor-widget-heading\" data-id=\"8ef5207\" 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\">Remboursement des frais kilom\u00e9triques en scooter et moto<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ba8d1 elementor-widget elementor-widget-text-editor\" data-id=\"52ba8d1\" 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 bar\u00e8mes d\u2019indemnit\u00e9s kilom\u00e9triques concernent d\u2019autres v\u00e9hicules que la voiture, comme les deux roues et motos.<\/span><\/p><table><tbody><tr><td><b>Puissance fiscale<\/b><\/td><td><b>Jusqu\u2019\u00e0 3 000 km<\/b><\/td><td><b>De 3 001 \u00e0 6 000 km<\/b><\/td><td><b>Au del\u00e0 6 000 km<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400\">Deux roues de cylindr\u00e9e inf\u00e9rieure \u00e0 50 cm3<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,315<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,079) + 711<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,198<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">Moto de 1 \u00e0 2 CV<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,395<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,099) + 891<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,248<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">Moto de 3 \u00e0 5 CV<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,468<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,082) + 1158<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,275<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400\">Moto plus de 5 CV<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,606<\/span><\/td><td><span style=\"font-weight: 400\">(d x 0,079) + 1583<\/span><\/td><td><span style=\"font-weight: 400\">d x 0,343<\/span><\/td><\/tr><\/tbody><\/table>\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-356d821 elementor-widget elementor-widget-heading\" data-id=\"356d821\" 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\">Et une indemnit\u00e9 pour les trottinettes ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-382419b elementor-widget elementor-widget-text-editor\" data-id=\"382419b\" 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\">S\u2019il est possible de se faire indemniser en v\u00e9lo, ce n\u2019est pas encore le cas pour les trottinettes ou tout autre \u00e9quipement \u00e0 roulettes (rollers, skateboard, monoroue, segway\u2026). Il n\u2019existe pas de r\u00e9glementation en vigueur \u00e0 ce sujet mais certains militent pour \u00e9tendre l\u2019IKV (indemnit\u00e9 kilom\u00e9trique v\u00e9lo) \u00e0 tous les types de transports urbains.<\/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-0619914 elementor-widget elementor-widget-heading\" data-id=\"0619914\" 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\">3 questions pour aller plus loin\u00a0sur les frais kilom\u00e9triques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b55107 elementor-widget elementor-widget-toggle\" data-id=\"3b55107\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6221\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6221\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Les indemnit\u00e9s kilom\u00e9triques sont-elles soumises \u00e0 la TVA ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6221\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6221\"><p>Celles que l\u2019entreprise rembourse au collaborateur ou au dirigeant de l\u2019entreprise ne sont pas soumises \u00e0 la TVA. Ces frais ne peuvent donc pas faire l\u2019objet d\u2019une r\u00e9cup\u00e9ration de TVA.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6222\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6222\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Les p\u00e9ages sont-ils pris en compte ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6222\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6222\"><p>Les frais de p\u00e9age ne sont pas compris dans le bar\u00e8me kilom\u00e9trique de l\u2019administration fiscale. Ils peuvent toutefois \u00eatre rembours\u00e9s \u00ab au r\u00e9el \u00bb au salari\u00e9 par l\u2019entreprise, sur pr\u00e9sentation d\u2019un justificatif de d\u00e9penses.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-6223\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6223\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-right\" viewBox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 384.662V127.338c0-17.818 21.543-26.741 34.142-14.142l128.662 128.662c7.81 7.81 7.81 20.474 0 28.284L34.142 398.804C21.543 411.404 0 402.48 0 384.662z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Peut-on demander des indemnisations en cas de co-voiturage ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6223\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6223\"><p>Actuellement, le co-voiturage n\u2019est inclus dans aucun bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Les indemnit\\u00e9s kilom\\u00e9triques sont-elles soumises \\u00e0 la TVA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Celles que l\\u2019entreprise rembourse au collaborateur ou au dirigeant de l\\u2019entreprise ne sont pas soumises \\u00e0 la TVA. Ces frais ne peuvent donc pas faire l\\u2019objet d\\u2019une r\\u00e9cup\\u00e9ration de TVA.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Les p\\u00e9ages sont-ils pris en compte ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les frais de p\\u00e9age ne sont pas compris dans le bar\\u00e8me kilom\\u00e9trique de l\\u2019administration fiscale. Ils peuvent toutefois \\u00eatre rembours\\u00e9s \\u00ab au r\\u00e9el \\u00bb au salari\\u00e9 par l\\u2019entreprise, sur pr\\u00e9sentation d\\u2019un justificatif de d\\u00e9penses.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Peut-on demander des indemnisations en cas de co-voiturage ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Actuellement, le co-voiturage n\\u2019est inclus dans aucun bar\\u00e8me d\\u2019indemnit\\u00e9s kilom\\u00e9triques.<\\\/p>\"}}]}<\/script>\n\t\t\t\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-10c34f1 elementor-widget elementor-widget-spacer\" data-id=\"10c34f1\" 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-66d6bcb cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"66d6bcb\" 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-7d05fe54 e-flex e-con-boxed e-con e-child\" data-id=\"7d05fe54\" 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-3ab3e19f elementor-widget elementor-widget-heading\" data-id=\"3ab3e19f\" 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\">Le suivi des d\u00e9penses sans fausse note\u2026 de frais avec Lucca Notes de frais\n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-665bc070 elementor-widget elementor-widget-text-editor\" data-id=\"665bc070\" 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<div class=\"initialView_title-txt\"><p>Ma\u00eetrisez le montant des frais, centralisez vos justificatifs, basculez le tout en comptabilit\u00e9 et en paie.<\/p><\/div>\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-2051304b elementor-widget elementor-widget-button\" data-id=\"2051304b\" 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\/2024-04-17\/5xz2pq\" 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 gratuitement 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>Dans le cadre d\u2019une mission professionnelle, un salari\u00e9 peut \u00eatre amen\u00e9 \u00e0 utiliser son v\u00e9hicule personnel pour se d\u00e9placer. Les kilom\u00e8tres parcourus doivent alors \u00eatre d\u00e9fray\u00e9s par l\u2019entreprise, selon des bar\u00e8mes de remboursement publi\u00e9s annuellement&#8230;<\/p>\n","protected":false},"author":41,"featured_media":29880,"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-4319","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\/4319","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=4319"}],"version-history":[{"count":2,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/4319\/revisions"}],"predecessor-version":[{"id":29885,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/4319\/revisions\/29885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/29880"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=4319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=4319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=4319"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=4319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}