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Découvrez quelles sont les obligations à respecter aussi bien côté du salarié que du côté de l'employeur.",{"type":53,"content":176},[177],{"type":178,"attrs":179},"image",{"alt":180,"src":181,"title":60},"justificatif-note-frais-document-obligatoires","https://get.spendesk.com/hubfs/justificatif-note-frais-document-obligatoires.jpg",{"type":183,"attrs":184,"content":186},"heading",{"level":185},2,[187],{"text":188,"type":57},"Délai de remboursement des notes de frais (point de vue du salarié)",{"type":53,"content":190},[191,193,205],{"text":192,"type":57},"Tout d'abord, une note de frais ne peut être remboursée ",{"text":194,"type":57,"marks":195},"sans la présence d’un justificatif",[196],{"type":118,"attrs":197},{"href":198,"uuid":199,"title":60,"anchor":60,"target":60,"linktype":148,"story":200},"note-de-frais-sans-justificatif","9dcab7a0-99a0-4857-b643-fce5e3db020a",{"name":201,"id":202,"uuid":199,"slug":198,"url":203,"full_slug":204,"_stopResolving":75},"Comment traiter une note de frais sans justificatif ?",208730102,"blog/note-de-frais-sans-justificatif","fr/blog/note-de-frais-sans-justificatif",{"text":206,"type":57}," permettant de prouver l’existence de la dépense engagée.",{"type":53,"content":208},[209,211,217],{"text":210,"type":57},"Sans celui-ci, l’entreprise est hors-la-loi et les dépenses concernées pourront être requalifiées comme des ",{"text":212,"type":57,"marks":213},"avantages en nature",[214],{"type":118,"attrs":215},{"href":216,"title":60},"https://www.urssaf.fr/portail/home/employeur/calculer-les-cotisations/les-elements-a-prendre-en-compte/les-avantages-en-nature.html",{"text":218,"type":57},".",{"type":53,"content":220},[221,223,235],{"text":222,"type":57},"Selon la loi, le ",{"text":224,"type":57,"marks":225},"remboursement des frais professionnels",[226],{"type":118,"attrs":227},{"href":228,"uuid":229,"title":60,"anchor":60,"target":60,"linktype":148,"story":230},"remboursement-frais-professionnels","70df6924-fa8e-4859-a169-8e0505d0a9b8",{"name":231,"id":232,"uuid":229,"slug":228,"url":233,"full_slug":234,"_stopResolving":75},"L'ère du remboursement des frais professionnels est révolue !",208729827,"blog/remboursement-frais-professionnels","fr/blog/remboursement-frais-professionnels",{"text":236,"type":57}," est soumis à la prescription quinquennale.",{"type":53,"content":238},[239,241,245],{"text":240,"type":57},"En théorie, vous avez donc ",{"text":242,"type":57,"marks":243},"5 ans maximum",[244],{"type":168},{"text":246,"type":57}," pour être remboursés.",{"type":53,"content":248},[249,251,255],{"text":250,"type":57},"Le plus souvent, le délai pour fournir l’ensemble des justificatifs est directement fixé par l’entreprise au travers d’une note de service, ou dans sa ",{"text":252,"type":57,"marks":253},"politique d’encadrement des frais professionnels",[254],{"type":168},{"text":218,"type":57},{"type":53,"content":257},[258,260,264,266,271],{"text":259,"type":57},"D’un point de vue légal, malgré l’obligation de fournir les justificatifs dans un délai antérieur, la loi permet à un salarié de réclamer le remboursement de ses frais jusqu’à ",{"text":261,"type":57,"marks":262},"échéance de la prescription quinquennale",[263],{"type":168},{"text":265,"type":57}," (",{"text":267,"type":57,"marks":268},"arrêt de la Cour de Cassation de 2009",[269],{"type":270},"italic",{"text":272,"type":57},").",{"type":53,"content":274},[275],{"text":276,"type":57},"Une fois les justificatifs fournis par le salarié, les étapes nécessaires pour les valider sont nombreuses et peuvent prendre beaucoup de temps.",{"type":53,"content":278},[279,281,285],{"text":280,"type":57},"En moyenne, il faut 1 mois pour qu’un ",{"text":282,"type":57,"marks":283},"salarié obtienne un remboursement",[284],{"type":168},{"text":218,"type":57},{"type":53,"content":287},[288],{"text":289,"type":57},"Sans compter le temps qu'il faut allouer pour remplir des formulaires de demande de remboursement. 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Découvrez les règles, justificatifs et taux à appliquer.\n",[],[2557],{"cta":2558,"_uid":2559,"items":2560,"heading":2671,"reverse":30,"component":553,"sectionSettings":2697},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[2561,2587,2629,2650],{"_uid":2562,"hide":30,"title":2563,"component":501,"description":2564},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":50,"attrs":2565,"content":2566},{"backgroundColor":60},[2567,2577,2582],{"type":53,"attrs":2568,"content":2569},{"textAlign":60},[2570,2572,2576],{"text":2571,"type":57},"Oui, mais le taux dépend ",{"text":2573,"type":57,"marks":2574},"du carburant et du type de véhicule",[2575],{"type":168},{"text":218,"type":57},{"type":53,"attrs":2578,"content":2579},{"textAlign":60},[2580],{"text":2581,"type":57},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":53,"attrs":2583,"content":2584},{"textAlign":60},[2585],{"text":2586,"type":57},"Le GPL liquéfié, le GNV et l’électricité ouvrent droit à une récupération de 100 % dans les deux cas. Le GPL à l’état gazeux reste plafonné à 50 % pour les véhicules de tourisme.",{"_uid":2588,"hide":30,"title":2589,"component":501,"description":2590},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":50,"attrs":2591,"content":2592},{"backgroundColor":60},[2593,2598,2603,2619],{"type":53,"attrs":2594,"content":2595},{"textAlign":60},[2596],{"text":2597,"type":57},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":53,"attrs":2599,"content":2600},{"textAlign":60},[2601],{"text":2602,"type":57},"La TVA s’élève généralement à :",{"type":324,"content":2604},[2605,2612],{"type":329,"content":2606},[2607],{"type":53,"attrs":2608,"content":2609},{"textAlign":60},[2610],{"text":2611,"type":57},"10 % sur la nourriture ;",{"type":329,"content":2613},[2614],{"type":53,"attrs":2615,"content":2616},{"textAlign":60},[2617],{"text":2618,"type":57},"20 % sur les boissons alcoolisées.",{"type":53,"attrs":2620,"content":2621},{"textAlign":60},[2622,2624,2628],{"text":2623,"type":57},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":2625,"type":57,"marks":2626},"une facture nominative et détaillée est nécessaire",[2627],{"type":168},{"text":218,"type":57},{"_uid":2630,"hide":30,"title":2631,"component":501,"description":2632},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":50,"attrs":2633,"content":2634},{"backgroundColor":60},[2635,2640],{"type":53,"attrs":2636,"content":2637},{"textAlign":60},[2638],{"text":2639,"type":57},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":53,"attrs":2641,"content":2642},{"textAlign":60},[2643,2645,2649],{"text":2644,"type":57},"Elle peut en revanche être déduite lorsqu’il s’agit de l’hébergement d’un client ou d’un fournisseur invité. Le petit-déjeuner peut également ouvrir droit à récupération ",{"text":2646,"type":57,"marks":2647},"s’il apparaît sur une ligne distincte de la facture",[2648],{"type":168},{"text":218,"type":57},{"_uid":2651,"hide":30,"title":2652,"component":501,"description":2653},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":50,"attrs":2654,"content":2655},{"backgroundColor":60},[2656,2661],{"type":53,"attrs":2657,"content":2658},{"textAlign":60},[2659],{"text":2660,"type":57},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":53,"attrs":2662,"content":2663},{"textAlign":60},[2664,2666,2670],{"text":2665,"type":57},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":2667,"type":57,"marks":2668},"d’un justificatif conforme",[2669],{"type":168},{"text":218,"type":57},[2672],{"cta":2673,"_uid":2674,"title":2675,"eyebrow":2685,"subtitle":2692,"component":183,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2695,"sectionSettings":2696,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":50,"attrs":2676,"content":2677},{"backgroundColor":60},[2678],{"type":183,"attrs":2679,"content":2680},{"level":185,"textAlign":60},[2681],{"text":2682,"type":57,"marks":2683},"Questions fréquentes sur la TVA récupérable des notes de frais",[2684],{"type":168},{"type":50,"attrs":2686,"content":2687},{"backgroundColor":60},[2688],{"type":53,"attrs":2689,"content":2690},{"textAlign":60},[2691],{"text":872,"type":57},{"type":50,"content":2693},[2694],{"type":53},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[2706,2707,2708],{"path":2704,"name":60,"lang":66,"published":60},{"path":2704,"name":60,"lang":72,"published":60},{"path":2704,"name":60,"lang":74,"published":60},1793991602383]