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Pour autant, les ",{"text":185,"type":88,"marks":186},"frais professionnels",[187],{"type":169,"attrs":188},{"color":53},{"text":190,"type":88}," peuvent bénéficier d’une exonération !",{"type":192,"attrs":193,"content":195},"heading",{"level":194},2,[196],{"text":197,"type":88},"Tout comprendre à la récupération de la TVA",{"type":84,"content":199},[200,202,207],{"text":201,"type":88},"Il s’agit ainsi d’un processus qui permet à un ",{"text":203,"type":88,"marks":204},"expert-comptable",[205],{"type":169,"attrs":206},{"color":53},{"text":208,"type":88}," de récupérer la TVA qu'elles ont payée sur leurs dépenses professionnelles.",{"type":84,"content":210},[211,213,218,220,225],{"text":212,"type":88},"Si votre entreprise est ",{"text":214,"type":88,"marks":215},"assujettie",[216],{"type":169,"attrs":217},{"color":53},{"text":219,"type":88}," à la TVA et achète des biens et services pour ses activités, la ",{"text":221,"type":88,"marks":222},"récupération de la TVA",[223],{"type":169,"attrs":224},{"color":53},{"text":226,"type":88}," peut être votre nouvelle meilleure amie. Mais attention, il y a des règles du jeu à respecter pour être éligible :",{"type":228,"content":229},"bullet_list",[230,270,315],{"type":231,"content":232},"list_item",[233],{"type":84,"content":234},[235,240,245,249,251,258,260,266,268],{"text":236,"type":88,"marks":237},"La première étape est de vous assurer que votre entreprise est bien ",[238],{"type":239},"bold",{"text":214,"type":88,"marks":241},[242,243],{"type":239},{"type":169,"attrs":244},{"color":53},{"text":246,"type":88,"marks":247}," à la TVA.",[248],{"type":239},{"text":250,"type":88}," Il vous faut alors un ",{"text":252,"type":88,"marks":253},"numéro INSEE/SIREN",[254],{"type":255,"attrs":256},"link",{"href":257,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://avis-situation-sirene.insee.fr/",{"text":259,"type":88},", afin de trouver votre numéro de ",{"text":261,"type":88,"marks":262},"TVA intracommunautaire",[263],{"type":255,"attrs":264},{"href":265,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/blog/tva-intracommunautaire/",{"text":267,"type":88},".",{"type":269},"hard_break",{"type":231,"content":271},[272],{"type":84,"content":273},[274,278,280,285,287,292,294,299,301,305,307,312,314],{"text":275,"type":88,"marks":276},"La deuxième étape est de garder un suivi des dépenses d'entreprise.",[277],{"type":239},{"text":279,"type":88}," Chaque ",{"text":281,"type":88,"marks":282},"déplacement professionnel",[283],{"type":169,"attrs":284},{"color":53},{"text":286,"type":88},", ",{"text":288,"type":88,"marks":289},"petit-déjeuner",[290],{"type":169,"attrs":291},{"color":53},{"text":293,"type":88}," dans les bureaux, achat de ",{"text":295,"type":88,"marks":296},"véhicule utilitaire",[297],{"type":169,"attrs":298},{"color":53},{"text":300,"type":88},", peut donner lieu à . C'est là que votre ",{"text":203,"type":88,"marks":302},[303],{"type":169,"attrs":304},{"color":53},{"text":306,"type":88}," entre en jeu. Il aura pour rôle d’examiner la ",{"text":308,"type":88,"marks":309},"déductibilité de la TVA",[310],{"type":169,"attrs":311},{"color":53},{"text":313,"type":88}," pour chaque type de dépense.",{"type":269},{"type":231,"content":316},[317],{"type":84,"content":318},[319,323,329,332,334,338,340,345],{"text":320,"type":88,"marks":321},"La troisième étape consiste à remplir votre ",[322],{"type":239},{"text":324,"type":88,"marks":325},"déclaration de TVA",[326,327],{"type":239},{"type":169,"attrs":328},{"color":53},{"text":267,"type":88,"marks":330},[331],{"type":239},{"text":333,"type":88}," Votre ",{"text":203,"type":88,"marks":335},[336],{"type":169,"attrs":337},{"color":53},{"text":339,"type":88}," devra calculer la différence entre la TVA que vous avez collectée auprès de vos clients et la TVA que vous avez payée sur vos dépenses. Si vous avez payé plus de TVA que vous n'en avez collecté, vous pourrez demander un remboursement à l'",{"text":341,"type":88,"marks":342},"administration fiscale",[343],{"type":169,"attrs":344},{"color":53},{"text":267,"type":88},{"type":84,"content":347},[348,350,354,356,361,363,369,376,381],{"text":349,"type":88},"Votre ",{"text":203,"type":88,"marks":351},[352],{"type":169,"attrs":353},{"color":53},{"text":355,"type":88}," procèdera ainsi au ",{"text":357,"type":88,"marks":358},"remboursement de crédit de TVA",[359],{"type":169,"attrs":360},{"color":53},{"text":362,"type":88}," via le site ",{"text":364,"type":88,"marks":365},"impots.",[366],{"type":255,"attrs":367},{"href":368,"uuid":25,"anchor":25,"target":25,"linktype":61},"http://impots.gouv.fr",{"text":370,"type":88,"marks":371},"gouv",[372,374],{"type":255,"attrs":373},{"href":368,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":169,"attrs":375},{"color":53},{"text":377,"type":88,"marks":378},".fr",[379],{"type":255,"attrs":380},{"href":368,"uuid":25,"anchor":25,"target":25,"linktype":61},{"text":267,"type":88},{"type":84,"content":383},[384,386,390,392,396],{"text":385,"type":88},"Mais n'oubliez pas, même si la ",{"text":221,"type":88,"marks":387},[388],{"type":169,"attrs":389},{"color":53},{"text":391,"type":88}," peut ressembler à une ruée vers l'or, il faut respecter certaines règles. En France, certaines dépenses ne sont pas éligibles à la ",{"text":221,"type":88,"marks":393},[394],{"type":169,"attrs":395},{"color":53},{"text":397,"type":88},", comme les frais de réception non liés à l'activité de l'entreprise ou l'achat de certains biens de luxe.",{"type":84,"content":399},[400,402,407,409,413],{"text":401,"type":88},"En outre, si votre entreprise réalise à la fois des opérations soumises à la TVA et des opérations exonérées, le calcul de la ",{"text":403,"type":88,"marks":404},"TVA déductible",[405],{"type":169,"attrs":406},{"color":53},{"text":408,"type":88}," devient plus complexe, et seul un prorata de la TVA payée peut être récupéré. Avec l'aide d'un ",{"text":203,"type":88,"marks":410},[411],{"type":169,"attrs":412},{"color":53},{"text":414,"type":88}," qualifié, vous pouvez apprivoiser la bête de la TVA et la faire travailler pour vous.",{"type":416,"attrs":417},"blok",{"id":418,"body":419},"12af17eb-3438-4879-9121-5b27130a9d48",[420],{"_uid":421,"html":422,"component":423},"i-79c4a5ca-0cbf-4aba-9449-6356227f824e","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-be37bd02-b496-4c50-91a5-254b78681f1b\">\u003Cspan class=\"hs-cta-node hs-cta-be37bd02-b496-4c50-91a5-254b78681f1b\" id=\"hs-cta-be37bd02-b496-4c50-91a5-254b78681f1b\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/be37bd02-b496-4c50-91a5-254b78681f1b\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-be37bd02-b496-4c50-91a5-254b78681f1b\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/be37bd02-b496-4c50-91a5-254b78681f1b.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'be37bd02-b496-4c50-91a5-254b78681f1b', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":192,"attrs":425,"content":426},{"level":194},[427],{"text":428,"type":88},"Les erreurs à éviter dans la récupération de la TVA",{"type":84,"content":430},[431,433,437,439,444],{"text":432,"type":88},"Il est primordial de garder une trace de vos transactions et de comprendre que toutes les dépenses ne sont pas éligibles à la ",{"text":221,"type":88,"marks":434},[435],{"type":169,"attrs":436},{"color":53},{"text":438,"type":88},". La ",{"text":440,"type":88,"marks":441},"déduction de la TVA",[442],{"type":169,"attrs":443},{"color":53},{"text":445,"type":88}," s’applique à un spectre large de dépenses, mais comme souvent, c’est le détail qui tue.",{"type":84,"content":447},[448,450,455,457,462,464,469,471,477,484,486,491],{"text":449,"type":88},"Par exemple, les cadeaux d’affaires dont la valeur unitaire est supérieure à 73€ ",{"text":451,"type":88,"marks":452},"TTC",[453],{"type":169,"attrs":454},{"color":53},{"text":456,"type":88}," (",{"text":458,"type":88,"marks":459},"toutes taxes comprises",[460],{"type":169,"attrs":461},{"color":53},{"text":463,"type":88},") ne sont pas éligibles au ",{"text":465,"type":88,"marks":466},"remboursement de la TVA",[467],{"type":169,"attrs":468},{"color":53},{"text":470,"type":88},". De même, il faut retenir que les auto-entrepreneurs bénéficient d’un régime spécial (",{"text":472,"type":88,"marks":473},"franchise en ",[474],{"type":255,"attrs":475},{"href":476,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://entreprendre.service-public.fr/vosdroits/F21746",{"text":478,"type":88,"marks":479},"base de TVA",[480,482],{"type":255,"attrs":481},{"href":476,"uuid":25,"anchor":25,"target":25,"linktype":61},{"type":169,"attrs":483},{"color":53},{"text":485,"type":88}," sous un certain seuil de ",{"text":487,"type":88,"marks":488},"chiffre d’affaires",[489],{"type":169,"attrs":490},{"color":53},{"text":492,"type":88},"). Ces derniers ne peuvent donc pas récupérer la TVA sur leurs achats professionnels.",{"type":84,"content":494},[495,497,501,503,507,509,514,516,521],{"text":496,"type":88},"Il convient également de faire attention à la mention du coût ",{"text":451,"type":88,"marks":498},[499],{"type":169,"attrs":500},{"color":53},{"text":502,"type":88}," sur chaque facture ",{"text":214,"type":88,"marks":504},[505],{"type":169,"attrs":506},{"color":53},{"text":508,"type":88}," à une TVA, afin que le ",{"text":510,"type":88,"marks":511},"justificatif",[512],{"type":169,"attrs":513},{"color":53},{"text":515,"type":88}," de vente soit recevable pour la ",{"text":517,"type":88,"marks":518},"direction générale des finances publiques",[519],{"type":169,"attrs":520},{"color":53},{"text":522,"type":88}," (DGFIP).",{"type":84,"content":524},[525],{"text":526,"type":88},"On distingue ainsi 3 erreurs courantes qui peuvent se cumuler et devenir un manque à gagner considérable pour une entreprise :",{"type":228,"content":528},[529,552,570],{"type":231,"content":530},[531],{"type":84,"content":532},[533,539,543,545,551],{"text":534,"type":88,"marks":535},"Justificatif",[536,537],{"type":239},{"type":169,"attrs":538},{"color":53},{"text":540,"type":88,"marks":541}," invalide ",[542],{"type":239},{"text":544,"type":88},"- erreur la plus courante, le nom de l’entreprise, la date, et autres détails peuvent devenir des casse-tête pour les équipes finances qui doivent alors se contorsionner pour récupérer la TVA. Afin de ne plus jamais oublier les détails, vous pouvez vous référer à ",{"text":546,"type":88,"marks":547},"notre papier sur la question.",[548],{"type":255,"attrs":549},{"href":550,"uuid":25,"anchor":25,"target":25,"linktype":61},"https://www.spendesk.com/fr/blog/justificatif-note-de-frais/",{"type":269},{"type":231,"content":553},[554],{"type":84,"content":555},[556,560,562,567,569],{"text":557,"type":88,"marks":558},"Non-respect des délais",[559],{"type":239},{"text":561,"type":88}," - la ",{"text":563,"type":88,"marks":564},"déclaration mensuelle",[565],{"type":169,"attrs":566},{"color":53},{"text":568,"type":88}," de droits à la déduction de TVA doit inclure des factures récentes. Au-delà de 2 ans, le délai de prescription est écoulé et vous ne pourrez plus récupérer la TVA. Le délai est confortable, mais mieux vaut rester rigoureux.",{"type":269},{"type":231,"content":571},[572],{"type":84,"content":573},[574,578,580,584,586,590],{"text":575,"type":88,"marks":576},"Erreur de catégorisation",[577],{"type":239},{"text":579,"type":88}," - les dépenses qui ne sont pas éligibles au ",{"text":465,"type":88,"marks":581},[582],{"type":169,"attrs":583},{"color":53},{"text":585,"type":88}," peuvent parfois, malgré tout, faire l’objet d’une demande qui sera systématiquement déclinée par l’",{"text":341,"type":88,"marks":587},[588],{"type":169,"attrs":589},{"color":53},{"text":591,"type":88},". Nous vous invitons donc à vous référer à la liste ci-dessus.",{"type":84,"content":593},[594,596,601,603,607,609,613,618,622],{"text":595,"type":88},"En résumé, et quel que soit sono ",{"text":597,"type":88,"marks":598},"régime d’imposition",[599],{"type":169,"attrs":600},{"color":53},{"text":602,"type":88},", il convient de tenir un suivi des infos sur chaque ",{"text":510,"type":88,"marks":604},[605],{"type":169,"attrs":606},{"color":53},{"text":608,"type":88},". 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Et gare aux erreurs, car les pénalités fiscales peuvent être aussi piquantes qu'une ruche en colère.",{"type":84,"content":640},[641,645,651,655,661],{"text":642,"type":88,"marks":643},"Une collecte des ",[644],{"type":239},{"text":646,"type":88,"marks":647},"justificatifs",[648,649],{"type":239},{"type":169,"attrs":650},{"color":53},{"text":652,"type":88,"marks":653}," claire et standardisée fait également figure de ",[654],{"type":239},{"text":656,"type":88,"marks":657},"must",[658,659],{"type":239},{"type":660},"italic",{"text":662,"type":88},". 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Abonnez-vous à notre newsletter pour rester informé.",[2363,2364],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2366],{"cta":2367,"_uid":2368,"items":2369,"heading":2488,"reverse":28,"component":897,"sectionSettings":2509},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2370,2429],{"_uid":2371,"title":2372,"component":845,"description":2373},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":81,"content":2374},[2375,2379],{"type":84,"content":2376},[2377],{"text":2378,"type":88},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2380,"attrs":2381,"content":2384},"ordered_list",{"order":2382},{"order":2383},1,[2385,2396,2407],{"type":231,"content":2386},[2387],{"type":84,"content":2388},[2389,2393,2395],{"text":2390,"type":88,"marks":2391},"Les dépenses stratégiques",[2392],{"type":239},{"text":2394,"type":88}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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00:00","5",[],"Toutes les questions que vous vous posez sur la TVA, la TVA déductible, le processus de déduction, etc se trouvent dans ce guide complet.",[2558],{"_uid":2559,"items":2560,"heading":2597,"reverse":28,"component":897,"sectionSettings":2615},"f5b4647c-b7ff-443a-b2e1-25d81bf6b4f6",[2561,2570,2579,2588],{"_uid":2562,"title":2563,"component":845,"description":2564},"c47520fb-6c9f-4ee0-9fd5-59a30ee901fd","Qu'est-ce que la TVA déductible et qui peut la récupérer ?",{"type":81,"content":2565},[2566],{"type":84,"content":2567},[2568],{"text":2569,"type":88},"Spendesk précise que la TVA déductible est la taxe payée sur des achats professionnels que l'entreprise a le droit de récupérer lorsqu'elle dispose d'une facture conforme et que la dépense est affectée à l'activité taxable. 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00:00","3",[],[],"Pourquoi, quand et comment mettre en place une avance de frais pour un salarié ? 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Spendesk centralise les demandes d'avance, les workflows d'approbation et le suivi du remboursement via des cartes virtuelles ou physiques et des notes de frais, avec plafonds et règles configurables.",{"_uid":2729,"title":2730,"component":845,"description":2731},"fbddb73c-65fd-417d-974c-2340b1618173","Comment demander une avance de frais dans Spendesk ?",{"type":81,"content":2732},[2733],{"type":84,"content":2734},[2735],{"text":2736,"type":88},"Les employés peuvent demander une avance de frais depuis l'app ou la plateforme Spendesk ; la demande suit un workflow d'approbation configuré (manager, finance). Une fois approuvée, l'avance peut être versée ou attribuée via une carte temporaire, avec suivi du solde et du remboursement.",{"_uid":2738,"title":2739,"component":845,"description":2740},"082380ce-0780-48b7-b1f5-b564c2c03cc5","Spendesk peut-il lier les avances de frais aux notes de frais et au remboursement ?",{"type":81,"content":2741},[2742],{"type":84,"content":2743},[2744],{"text":2745,"type":88},"Spendesk relie les avances aux notes de frais et au remboursement : les dépenses déclarées sont rapprochées de l'avance, le solde restant dû ou le trop-perçu est calculé et les écritures sont exportables vers la comptabilité pour une traçabilité complète.",{"_uid":2747,"title":2748,"component":845,"description":2749},"c4d79430-c535-4ec9-ae4b-1826d8aa97bb","Quels contrôles et plafonds sont disponibles pour les avances de frais dans Spendesk ?",{"type":81,"content":2750},[2751],{"type":84,"content":2752},[2753],{"text":2754,"type":88},"Spendesk permet de définir des plafonds par employé ou par type d'avance, des workflows d'approbation multi-niveaux et des règles de remboursement. Les contrôles budgétaires et les rapports centralisent les avances en cours et les soldes pour la clôture et l'audit.",{"_uid":2756,"hide":28,"title":2757,"component":845,"description":2758},"5a5b3dd6-4ff7-454a-bf57-b0e953aecec6","L'avance sur frais est-elle soumise à cotisations sociales ?",{"type":81,"attrs":2759,"content":2760},{"backgroundColor":25},[2761],{"type":84,"attrs":2762,"content":2763},{"textAlign":25},[2764],{"text":2765,"type":88},"Non, lorsqu'elle est justifiée : remboursés au réel sur justificatifs ou sous forme d'allocation forfaitaire dans la limite des barèmes URSSAF, les frais professionnels sont exclus de l'assiette des cotisations et de la CSG-CRDS. En revanche, une allocation forfaitaire supérieure aux limites, sans preuve des dépenses, devient un complément de rémunération soumis à cotisations dès le premier euro.",{"_uid":2767,"hide":28,"title":2768,"component":845,"description":2769},"0d52a026-c567-412e-9d84-16d33c92d3fe","L'employeur peut-il refuser de rembourser une avance de frais ?",{"type":81,"attrs":2770,"content":2771},{"backgroundColor":25},[2772],{"type":84,"attrs":2773,"content":2774},{"textAlign":25},[2775],{"text":2776,"type":88},"L'employeur ne peut pas refuser de rembourser des frais professionnels réellement engagés dans l'intérêt de l'entreprise et dûment justifiés : ce remboursement est une obligation. 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00:00",[],"Carte carburant ou carte d’entreprise multi-usages, comparez leurs avantages et choisissez la solution adaptée à vos frais de déplacement.\n",[],[2866],{"cta":2867,"_uid":2868,"items":2869,"heading":2968,"reverse":28,"component":897,"sectionSettings":2994},[],"6edc0361-e9fc-4532-a126-952dc5817fef",[2870,2891,2921,2947],{"_uid":2871,"hide":28,"title":2872,"component":845,"description":2873},"205ee643-cc5d-4062-845e-f67a9a3fd054","Qu’est-ce qu’une carte essence entreprise ?",{"type":81,"attrs":2874,"content":2875},{"backgroundColor":25},[2876,2886],{"type":84,"attrs":2877,"content":2878},{"textAlign":25},[2879,2881,2885],{"text":2880,"type":88},"Une carte essence entreprise est une carte de paiement restreinte au carburant et à certains services de mobilité. Elle est utilisable dans un réseau de stations partenaires et fonctionne généralement avec ",{"text":2882,"type":88,"marks":2883},"un plafond par conducteur",[2884],{"type":239},{"text":267,"type":88},{"type":84,"attrs":2887,"content":2888},{"textAlign":25},[2889],{"text":2890,"type":88},"Les transactions sont regroupées sur une facture mensuelle unique, ce qui facilite le suivi de la consommation et des dépenses par véhicule.",{"_uid":2892,"hide":28,"title":2893,"component":845,"description":2894},"91f85fc3-d096-43e9-8fc9-09562af15234","La carte carburant est-elle un avantage en nature imposable ?",{"type":81,"attrs":2895,"content":2896},{"backgroundColor":25},[2897,2910],{"type":84,"attrs":2898,"content":2899},{"textAlign":25},[2900,2902,2909],{"text":2901,"type":88},"Lorsqu’elle est utilisée strictement à des fins professionnelles et que les dépenses sont justifiées, une carte carburant ne constitue pas un ",{"text":2903,"type":88,"marks":2904},"avantage en nature",[2905,2908],{"type":255,"attrs":2906},{"href":2907,"uuid":25,"anchor":25,"target":1970,"linktype":61},"https://www.compta-online.com/avantage-en-nature-vehicule-comment-le-calculer-ao1003",{"type":239},{"text":267,"type":88},{"type":84,"attrs":2911,"content":2912},{"textAlign":25},[2913,2915,2919],{"text":2914,"type":88},"En revanche, un usage personnel non justifié peut être requalifié par l’URSSAF. L’entreprise doit donc définir ",{"text":2916,"type":88,"marks":2917},"des règles d’utilisation claires",[2918],{"type":239},{"text":2920,"type":88}," et conserver les justificatifs nécessaires.",{"_uid":2922,"hide":28,"title":2923,"component":845,"description":2924},"51402b23-4ddc-40f0-8a73-108a464893a7","Faut-il choisir une carte prépayée ou une carte à facturation différée ?",{"type":81,"attrs":2925,"content":2926},{"backgroundColor":25},[2927,2932,2942],{"type":84,"attrs":2928,"content":2929},{"textAlign":25},[2930],{"text":2931,"type":88},"Une carte prépayée bloque la dépense lorsque le solde disponible est épuisé. Elle facilite le contrôle en amont et peut aider à mieux maîtriser la trésorerie.",{"type":84,"attrs":2933,"content":2934},{"textAlign":25},[2935,2937,2941],{"text":2936,"type":88},"Une carte à facturation différée regroupe les paiements et les facture plus tard, souvent en fin de mois. Elle offre davantage de souplesse, mais demande ",{"text":2938,"type":88,"marks":2939},"un suivi régulier des dépenses engagées",[2940],{"type":239},{"text":267,"type":88},{"type":84,"attrs":2943,"content":2944},{"textAlign":25},[2945],{"text":2946,"type":88},"Le choix dépend donc du niveau de contrôle souhaité et du fonctionnement de votre trésorerie.",{"_uid":2948,"hide":28,"title":2949,"component":845,"description":2950},"a45eec69-1918-4f34-a61c-7188db47e89a","Comment choisir une carte carburant pour son entreprise ?",{"type":81,"attrs":2951,"content":2952},{"backgroundColor":25},[2953,2958],{"type":84,"attrs":2954,"content":2955},{"textAlign":25},[2956],{"text":2957,"type":88},"Commencez par analyser votre volume de carburant, le nombre de conducteurs et les stations fréquentées. Comparez ensuite le réseau d’acceptation, les remises, les plafonds, les services inclus et les modalités de facturation.",{"type":84,"attrs":2959,"content":2960},{"textAlign":25},[2961,2963,2967],{"text":2962,"type":88},"Si vos salariés règlent aussi des repas, des péages, des hôtels ou des achats professionnels, vérifiez si ",{"text":2964,"type":88,"marks":2965},"une carte multi-usages ne couvrirait pas mieux l’ensemble de vos 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sur les notes de frais des salariés, quels frais sont récupérables ?","2026-08-29T07:33:50.043Z","2026-08-29T07:52:31.215Z","2026-08-29T07:52:31.254Z",214217646291961,"7d8e790a-6b90-4b69-8bcc-dab95e20a79b",{"_uid":3014,"title":3007,"topics":3015,"noIndex":28,"category":3046,"language":3055,"component":810,"heroMedia":3056,"publishedAt":2861,"redirectUrl":53,"listingImage":3063,"metaDescription":3064,"bottomArticleCta":3065,"componentsAfterTheArticle":3066},"0aa1df78-edf1-4930-8c6c-b2a0e894efe8",[3016,3038],{"name":3017,"created_at":3018,"published_at":3019,"updated_at":3020,"id":3021,"uuid":3022,"content":3023,"slug":3026,"full_slug":3027,"sort_by_date":25,"position":3028,"tag_list":3029,"is_startpage":28,"parent_id":123,"meta_data":25,"group_id":3030,"first_published_at":3031,"release_id":25,"lang":32,"path":25,"alternates":3032,"default_full_slug":3033,"translated_slugs":3034,"_stopResolving":41},"Business travel 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récupérable sur les notes de frais, carburant, repas, hôtels et déplacements. Découvrez les règles, justificatifs et taux à appliquer.\n",[],[3067],{"cta":3068,"_uid":3069,"items":3070,"heading":3181,"reverse":28,"component":897,"sectionSettings":3207},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[3071,3097,3139,3160],{"_uid":3072,"hide":28,"title":3073,"component":845,"description":3074},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":81,"attrs":3075,"content":3076},{"backgroundColor":25},[3077,3087,3092],{"type":84,"attrs":3078,"content":3079},{"textAlign":25},[3080,3082,3086],{"text":3081,"type":88},"Oui, mais le taux dépend ",{"text":3083,"type":88,"marks":3084},"du carburant et du type de véhicule",[3085],{"type":239},{"text":267,"type":88},{"type":84,"attrs":3088,"content":3089},{"textAlign":25},[3090],{"text":3091,"type":88},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":84,"attrs":3093,"content":3094},{"textAlign":25},[3095],{"text":3096,"type":88},"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":3098,"hide":28,"title":3099,"component":845,"description":3100},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":81,"attrs":3101,"content":3102},{"backgroundColor":25},[3103,3108,3113,3129],{"type":84,"attrs":3104,"content":3105},{"textAlign":25},[3106],{"text":3107,"type":88},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":84,"attrs":3109,"content":3110},{"textAlign":25},[3111],{"text":3112,"type":88},"La TVA s’élève généralement à :",{"type":228,"content":3114},[3115,3122],{"type":231,"content":3116},[3117],{"type":84,"attrs":3118,"content":3119},{"textAlign":25},[3120],{"text":3121,"type":88},"10 % sur la nourriture ;",{"type":231,"content":3123},[3124],{"type":84,"attrs":3125,"content":3126},{"textAlign":25},[3127],{"text":3128,"type":88},"20 % sur les boissons alcoolisées.",{"type":84,"attrs":3130,"content":3131},{"textAlign":25},[3132,3134,3138],{"text":3133,"type":88},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":3135,"type":88,"marks":3136},"une facture nominative et détaillée est nécessaire",[3137],{"type":239},{"text":267,"type":88},{"_uid":3140,"hide":28,"title":3141,"component":845,"description":3142},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":81,"attrs":3143,"content":3144},{"backgroundColor":25},[3145,3150],{"type":84,"attrs":3146,"content":3147},{"textAlign":25},[3148],{"text":3149,"type":88},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":84,"attrs":3151,"content":3152},{"textAlign":25},[3153,3155,3159],{"text":3154,"type":88},"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":3156,"type":88,"marks":3157},"s’il apparaît sur une ligne distincte de la facture",[3158],{"type":239},{"text":267,"type":88},{"_uid":3161,"hide":28,"title":3162,"component":845,"description":3163},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":81,"attrs":3164,"content":3165},{"backgroundColor":25},[3166,3171],{"type":84,"attrs":3167,"content":3168},{"textAlign":25},[3169],{"text":3170,"type":88},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":84,"attrs":3172,"content":3173},{"textAlign":25},[3174,3176,3180],{"text":3175,"type":88},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":3177,"type":88,"marks":3178},"d’un justificatif conforme",[3179],{"type":239},{"text":267,"type":88},[3182],{"cta":3183,"_uid":3184,"title":3185,"eyebrow":3195,"subtitle":3202,"component":192,"textAlign":53,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3205,"sectionSettings":3206,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":53},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":81,"attrs":3186,"content":3187},{"backgroundColor":25},[3188],{"type":192,"attrs":3189,"content":3190},{"level":194,"textAlign":25},[3191],{"text":3192,"type":88,"marks":3193},"Questions fréquentes sur la TVA récupérable des notes de frais",[3194],{"type":239},{"type":81,"attrs":3196,"content":3197},{"backgroundColor":25},[3198],{"type":84,"attrs":3199,"content":3200},{"textAlign":25},[3201],{"text":889,"type":88},{"type":81,"content":3203},[3204],{"type":84},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[3216,3217,3218],{"path":3214,"name":25,"lang":32,"published":25},{"path":3214,"name":25,"lang":38,"published":25},{"path":3214,"name":25,"lang":40,"published":25},1793991607688]