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du Luxembourg et diplômé de la Rotterdam School of Management, il apporte un esprit analytique aigu et une expérience en gestion stratégique à notre équipe financière. Maxime a rejoint Spendesk en 2021 et a progressé régulièrement dans les rangs depuis, devenant notre ingénieur financier résident.","text","maxime-reding","fr/blog/author/maxime-reding",-1140,[],176408854,"21643648-1964-4f50-93e1-adc353a4c358","2026-03-17T08:43:08.491Z",[],"blog/author/maxime-reding",[153,154,155],{"path":151,"name":26,"lang":33,"published":26},{"path":151,"name":26,"lang":39,"published":26},{"path":151,"name":26,"lang":41,"published":26},[157],{"name":158,"created_at":159,"published_at":160,"updated_at":161,"id":162,"uuid":163,"content":164,"slug":174,"full_slug":175,"sort_by_date":26,"position":176,"tag_list":177,"is_startpage":29,"parent_id":178,"meta_data":26,"group_id":179,"first_published_at":180,"release_id":26,"lang":33,"path":26,"alternates":181,"default_full_slug":182,"translated_slugs":183,"_stopResolving":42},"Notes de frais","2022-10-19T17:57:50.190Z","2026-09-29T09:14:44.189Z","2026-09-29T09:14:44.205Z",206171403,"ab5734cd-4449-4b9d-89e2-405cc85961a4",{"seo":165,"_uid":173,"name":158,"component":23},[166],{"_uid":167,"noIndex":29,"component":168,"metaFields":169},"f1ae0a38-14c8-4a27-adc8-67938dc90bf8","seo",{"_uid":170,"plugin":171,"description":172},"a0a7ddba-0e2b-46ed-9634-6e8a49797d3f","meta-fields","Notes de frais : saisie, validation et remboursement, pour un processus plus simple pour les salaries et les equipes finance.","e9d615d6-b141-48b8-bba8-c990d6cb30cb","notes-de-frais","fr/blog/topic/notes-de-frais",-70,[],176456153,"263331e0-32d9-4246-8f97-b931c67c9f0b","2022-11-02T15:24:55.148Z",[],"blog/topic/notes-de-frais",[184,185,186],{"path":182,"name":26,"lang":33,"published":26},{"path":182,"name":26,"lang":39,"published":26},{"path":182,"name":26,"lang":41,"published":26},{"type":133,"content":188},[189,201,210,248,260,287,293,300,312,322,341,369,376,387,392,418,429,436,441,450,458,478,485,502,509,521,528,549,561,570,585,592,604,614,624,634,644],{"type":136,"attrs":190,"content":191},{"textAlign":26,"key":138},[192,194,199],{"text":193,"type":142},"Près d'une entreprise française sur deux traite encore ses notes de frais manuellement. Fichiers Excel qui circulent, justificatifs qui arrivent en retard, imputations corrigées à la main. Pour un DAF qui gère cinquante, cent ou deux cents collaborateurs, ces frictions se traduisent directement en coûts cachés : TVA non récupérée, risque URSSAF, équipe comptable mobilisée sur des tâches sans valeur ajoutée. ",{"text":195,"type":142,"marks":196},"Ce guide couvre l'intégralité du cycle",[197],{"type":198},"bold",{"text":200,"type":142}," : conformité documentaire, politique de dépenses, workflow d'approbation, comptabilisation, dématérialisation et prévention des erreurs les plus fréquentes.",{"type":202,"attrs":203,"content":205},"heading",{"level":204,"textAlign":26},2,[206],{"text":207,"type":142,"marks":208},"Les fondamentaux d'une note de frais conforme",[209],{"type":198},{"type":136,"attrs":211,"content":213},{"textAlign":26,"key":212},"p-1",[214,216,225,227,231,233,237,239,246],{"text":215,"type":142},"Une ",{"text":217,"type":142,"marks":218},"note de frais",[219,224],{"type":220,"attrs":221},"link",{"href":222,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://www.spendesk.com/fr/blog/note-de-frais/","_blank",{"type":198},{"text":226,"type":142}," est le document par lequel un salarié demande le remboursement d'une dépense professionnelle engagée pour le compte de l'entreprise. Deux mécanismes coexistent : le ",{"text":228,"type":142,"marks":229},"remboursement au réel",[230],{"type":198},{"text":232,"type":142}," sur justificatif, et les ",{"text":234,"type":142,"marks":235},"indemnités forfaitaires",[236],{"type":198},{"text":238,"type":142}," calculées sur les barèmes URSSAF et DGFiP. Un commercial qui utilise son véhicule personnel est indemnisé via le ",{"text":240,"type":142,"marks":241},"barème kilométrique DGFiP",[242,245],{"type":220,"attrs":243},{"href":244,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://www.service-public.gouv.fr/particuliers/actualites/A14686",{"type":198},{"text":247,"type":142}," (0,548 €/km pour 5 CV jusqu'à 5 000 km) ; un repas d'affaires est remboursé sur justificatif.",{"type":249,"attrs":250},"blok",{"id":251,"body":252},"80d88dfe-5a3c-46f2-9d40-2ab212eb79ec",[253],{"_uid":254,"asset":255,"caption":89,"component":259},"i-ea79ae90-c7ed-4c29-84b8-35352692a625",{"id":256,"alt":89,"name":89,"focus":89,"title":89,"source":89,"filename":257,"copyright":89,"fieldtype":117,"meta_data":258,"is_external_url":29},168565554321873,"https://a.storyblok.com/f/146026/2121x1414/597b39424a/a-team-of-employees-meeting.jpg",{},"image",{"type":136,"attrs":261,"content":263},{"textAlign":26,"key":262},"p-2",[264,266,270,272,279,281,285],{"text":265,"type":142},"Chaque note de frais exemple doit comporter un socle minimal : ",{"text":267,"type":142,"marks":268},"date, nature de la dépense, montant TTC, détail de la TVA",[269],{"type":198},{"text":271,"type":142}," et un ",{"text":273,"type":142,"marks":274},"justificatif",[275,278],{"type":220,"attrs":276},{"href":277,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://blog.spendesk.com/fr/justificatif-note-de-frais",{"type":198},{"text":280,"type":142}," original ou copie numérique conforme. Un seul élément manquant peut déclencher un redressement URSSAF ou un rejet en contrôle fiscal. ",{"text":282,"type":142,"marks":283},"La durée de conservation est de six ans",[284],{"type":198},{"text":286,"type":142}," pour les documents comptables, dix ans pour les sociétés commerciales.",{"type":136,"attrs":288,"content":290},{"textAlign":26,"key":289},"p-3",[291],{"text":292,"type":142},"Des notes de frais incomplètes découvertes à trois jours d'une clôture trimestrielle coûtent deux jours de relances et décalent la clôture d'autant. La conformité documentaire n'est pas un détail — c'est le point de départ de toute la chaîne.",{"type":202,"attrs":294,"content":295},{"level":204,"textAlign":26},[296],{"text":297,"type":142,"marks":298},"Concevoir une politique de notes de frais applicable",[299],{"type":198},{"type":136,"attrs":301,"content":303},{"textAlign":26,"key":302},"p-4",[304,306,310],{"text":305,"type":142},"Une politique efficace ne liste pas des frais remboursables — elle fixe des ",{"text":307,"type":142,"marks":308},"règles précises, comprises par tous, sans marge d'interprétation",[309],{"type":198},{"text":311,"type":142},". Trois leviers structurent l'essentiel.",{"type":136,"attrs":313,"content":315},{"textAlign":26,"key":314},"p-5",[316,320],{"text":317,"type":142,"marks":318},"Les plafonds par catégorie.",[319],{"type":198},{"text":321,"type":142}," Remboursement de frais de transport en taxi plafonné à 50 € par trajet, déjeuner individuel à 20 €, repas d'affaires à 80 € par convive. Sans plafond, chaque note devient une négociation.",{"type":136,"attrs":323,"content":325},{"textAlign":26,"key":324},"p-6",[326,330,332,339],{"text":327,"type":142,"marks":328},"Le délai de soumission.",[329],{"type":198},{"text":331,"type":142}," Imposer J+15 après la dépense réduit les retards et les oublis de justificatifs. Au-delà, la note peut être refusée sauf dérogation du manager. L'indemnité repas URSSAF hors cantine s'élève à 9,90 € selon les ",{"text":333,"type":142,"marks":334},"barèmes en vigueur",[335,338],{"type":220,"attrs":336},{"href":337,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/frais-professionnels.html",{"type":198},{"text":340,"type":142}," : la politique doit préciser si l'entreprise rembourse au-delà ou s'en tient au forfait.",{"type":136,"attrs":342,"content":344},{"textAlign":26,"key":343},"p-7",[345,349,351,358,360,367],{"text":346,"type":142,"marks":347},"La pré-approbation pour les dépenses élevées.",[348],{"type":198},{"text":350,"type":142}," Toute dépense supérieure à 200 € peut nécessiter une validation préalable. Une PME de 120 collaborateurs qui a introduit ce seuil et des plafonds par catégorie a constaté une baisse visible des dépenses hors politique en trois mois — simplement parce que les règles étaient claires et connues. Prévoyez aussi une ",{"text":352,"type":142,"marks":353},"procédure de remboursement",[354,357],{"type":220,"attrs":355},{"href":356,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://blog.spendesk.com/fr/procedure-remboursement-notes-de-frais-entreprise",{"type":198},{"text":359,"type":142}," d'exception et la possibilité d'une ",{"text":361,"type":142,"marks":362},"avance sur frais",[363,366],{"type":220,"attrs":364},{"href":365,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://blog.spendesk.com/fr/avance-frais-professionnels-salaries",{"type":198},{"text":368,"type":142}," pour les collaborateurs en déplacement fréquent.",{"type":202,"attrs":370,"content":371},{"level":204,"textAlign":26},[372],{"text":373,"type":142,"marks":374},"Structurer le workflow d'approbation notes de frais",[375],{"type":198},{"type":136,"attrs":377,"content":378},{"textAlign":26,"key":138},[379,381,385],{"text":380,"type":142},"Le schéma classique — soumission, validation manager, enregistrement comptable — suffit jusqu'à 30 personnes. ",{"text":382,"type":142,"marks":383},"Au-delà de 100 collaborateurs, il montre ses limites.",[384],{"type":198},{"text":386,"type":142}," Les dépenses sensibles nécessitent un niveau supplémentaire ; les structures multi-entités ont besoin de circuits différenciés par filiale ou département.",{"type":136,"attrs":388,"content":389},{"textAlign":26,"key":212},[390],{"text":391,"type":142},"Deux problèmes récurrents à résoudre dès la conception :",{"type":393,"content":394},"bullet_list",[395,407],{"type":396,"content":397},"list_item",[398],{"type":136,"attrs":399,"content":400},{"textAlign":26,"key":262},[401,405],{"text":402,"type":142,"marks":403},"L'absence du valideur.",[404],{"type":198},{"text":406,"type":142}," Qui approuve quand le manager est en congé ? Sans règle de délégation, les notes s'accumulent. Un délai maximum de 72 heures assorti d'une escalade automatique vers le N+2 résout le problème.",{"type":396,"content":408},[409],{"type":136,"attrs":410,"content":411},{"textAlign":26,"key":289},[412,416],{"text":413,"type":142,"marks":414},"Les relances manuelles.",[415],{"type":198},{"text":417,"type":142}," Une responsable comptable qui passe chaque lundi matin à relancer cinq managers par e-mail est le signe que l'automatisation validation notes de frais est absente. Des rappels à J+2 et une escalade à J+4 font disparaître ce rituel.",{"type":136,"attrs":419,"content":420},{"textAlign":26,"key":302},[421,423,427],{"text":422,"type":142},"Spendesk propose des hiérarchies de validation multi-niveaux paramétrables par entité, département ou montant, avec escalade automatique. La règle ",{"text":424,"type":142,"marks":425},"\"Play by the Rules\"",[426],{"type":198},{"text":428,"type":142}," bloque la carte d'entreprise en cas de justificatif manquant — ce qui garantit un taux de collecte des justificatifs à temps proche de 100 %. La plateforme est agréée par l'ACPR sous le numéro 17518.",{"type":202,"attrs":430,"content":431},{"level":204,"textAlign":26},[432],{"text":433,"type":142,"marks":434},"Comptabilisation — les points de vigilance",[435],{"type":198},{"type":136,"attrs":437,"content":438},{"textAlign":26,"key":314},[439],{"text":440,"type":142},"L'enregistrement conditionne la fiabilité du FEC exigé par la DGFiP. Trois points concentrent l'essentiel des erreurs.",{"type":249,"attrs":442},{"id":251,"body":443},[444],{"_uid":445,"asset":446,"caption":89,"component":259},"i-19c2afbe-983f-40ba-92af-954704acd852",{"id":447,"alt":89,"name":89,"focus":89,"title":89,"source":89,"filename":448,"copyright":89,"fieldtype":117,"meta_data":449,"is_external_url":29},168565554465235,"https://a.storyblok.com/f/146026/8192x5464/ab80aa3023/a-team-of-employees-meeting.jpeg",{},{"type":202,"attrs":451,"content":453},{"level":452,"textAlign":26},3,[454],{"text":455,"type":142,"marks":456},"Journal OD et comptes 625x",[457],{"type":198},{"type":136,"attrs":459,"content":460},{"textAlign":26,"key":324},[461,463,467,469,476],{"text":462,"type":142},"Les notes de frais s'enregistrent dans le ",{"text":464,"type":142,"marks":465},"journal des opérations diverses (OD)",[466],{"type":198},{"text":468,"type":142},", pas dans le journal des achats. L'imputation correcte : 6251 pour les déplacements, 6256 pour les missions, 6257 pour les réceptions, 626 pour les télécommunications. Un dîner client enregistré en 6251 au lieu de 6257 peut sembler anodin — jusqu'au contrôle DGFiP qui demande la justification de toutes les écritures en 6251 sur l'exercice. La ",{"text":470,"type":142,"marks":471},"comptabilisation des notes de frais",[472,475],{"type":220,"attrs":473},{"href":474,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://www.spendesk.com/fr/blog/notes-de-frais-comptabilisation/",{"type":198},{"text":477,"type":142}," est un point de rigueur, pas de formalisme.",{"type":202,"attrs":479,"content":480},{"level":452,"textAlign":26},[481],{"text":482,"type":142,"marks":483},"Note de frais et TVA",[484],{"type":198},{"type":136,"attrs":486,"content":487},{"textAlign":26,"key":343},[488,490,494,496,500],{"text":489,"type":142},"La TVA sur note de frais n'est pas uniforme. ",{"text":491,"type":142,"marks":492},"Ce qui ouvre droit à récupération :",[493],{"type":198},{"text":495,"type":142}," repas d'affaires (10 %), carburant (80 à 100 % selon le type de véhicule), péages, fournitures de bureau. ",{"text":497,"type":142,"marks":498},"Ce qui n'y ouvre pas droit :",[499],{"type":198},{"text":501,"type":142}," hébergement hôtelier. Chaque justificatif doit mentionner le montant HT, le taux et le montant de TVA séparément. La récupération TVA note de frais ne fonctionne que si les taux sont correctement isolés dès la saisie. Un modèle note de frais Excel avec TVA saisi manuellement en champ texte libre génère des erreurs systématiques difficiles à corriger en masse.",{"type":202,"attrs":503,"content":504},{"level":452,"textAlign":26},[505],{"text":506,"type":142,"marks":507},"Rapprochement avant clôture",[508],{"type":198},{"type":136,"attrs":510,"content":512},{"textAlign":26,"key":511},"p-8",[513,515,519],{"text":514,"type":142},"Le rapprochement consiste à vérifier la cohérence entre le journal OD et les virements de remboursement. ",{"text":516,"type":142,"marks":517},"Toute différence non expliquée signale soit une note non comptabilisée, soit un doublon",[518],{"type":198},{"text":520,"type":142}," — deux situations que la DGFiP examine en priorité. 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Sur un VU, ",{"text":2798,"type":142,"marks":2799},"les loyers sont intégralement déductibles",[2800],{"type":198},{"text":603,"type":142},{"_uid":2803,"hide":29,"title":2804,"component":726,"description":2805},"98f5496c-a6ff-48e5-b348-0f9a6cd911e6","Faut-il une contrepartie financière du salarié pour récupérer la TVA sur le VP depuis avril 2025 ?",{"type":133,"content":2806},[2807],{"type":136,"attrs":2808,"content":2809},{"textAlign":26},[2810,2812,2816,2818,2822],{"text":2811,"type":142},"Oui. Le rescrit BOI-RES-TVA-000161 conditionne la récupération à l'existence d'",{"text":2813,"type":142,"marks":2814},"une contribution financière documentée",[2815],{"type":198},{"text":2817,"type":142}," du salarié, formalisée par un avenant au contrat de travail ou une retenue visible sur le bulletin de paie. 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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",[],[2994],{"cta":2995,"_uid":2996,"items":2997,"heading":3096,"reverse":29,"component":807,"sectionSettings":3122},[],"6edc0361-e9fc-4532-a126-952dc5817fef",[2998,3019,3049,3075],{"_uid":2999,"hide":29,"title":3000,"component":726,"description":3001},"205ee643-cc5d-4062-845e-f67a9a3fd054","Qu’est-ce qu’une carte essence entreprise ?",{"type":133,"attrs":3002,"content":3003},{"backgroundColor":26},[3004,3014],{"type":136,"attrs":3005,"content":3006},{"textAlign":26},[3007,3009,3013],{"text":3008,"type":142},"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":3010,"type":142,"marks":3011},"un plafond par conducteur",[3012],{"type":198},{"text":603,"type":142},{"type":136,"attrs":3015,"content":3016},{"textAlign":26},[3017],{"text":3018,"type":142},"Les transactions sont regroupées sur une facture mensuelle unique, ce qui facilite le suivi de la consommation et des dépenses par véhicule.",{"_uid":3020,"hide":29,"title":3021,"component":726,"description":3022},"91f85fc3-d096-43e9-8fc9-09562af15234","La carte carburant est-elle un avantage en nature imposable ?",{"type":133,"attrs":3023,"content":3024},{"backgroundColor":26},[3025,3038],{"type":136,"attrs":3026,"content":3027},{"textAlign":26},[3028,3030,3037],{"text":3029,"type":142},"Lorsqu’elle est utilisée strictement à des fins professionnelles et que les dépenses sont justifiées, une carte carburant ne constitue pas un ",{"text":3031,"type":142,"marks":3032},"avantage en nature",[3033,3036],{"type":220,"attrs":3034},{"href":3035,"uuid":26,"anchor":26,"target":223,"linktype":121},"https://www.compta-online.com/avantage-en-nature-vehicule-comment-le-calculer-ao1003",{"type":198},{"text":603,"type":142},{"type":136,"attrs":3039,"content":3040},{"textAlign":26},[3041,3043,3047],{"text":3042,"type":142},"En revanche, un usage personnel non justifié peut être requalifié par l’URSSAF. 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Elle offre davantage de souplesse, mais demande ",{"text":3066,"type":142,"marks":3067},"un suivi régulier des dépenses engagées",[3068],{"type":198},{"text":603,"type":142},{"type":136,"attrs":3071,"content":3072},{"textAlign":26},[3073],{"text":3074,"type":142},"Le choix dépend donc du niveau de contrôle souhaité et du fonctionnement de votre trésorerie.",{"_uid":3076,"hide":29,"title":3077,"component":726,"description":3078},"a45eec69-1918-4f34-a61c-7188db47e89a","Comment choisir une carte carburant pour son entreprise ?",{"type":133,"attrs":3079,"content":3080},{"backgroundColor":26},[3081,3086],{"type":136,"attrs":3082,"content":3083},{"textAlign":26},[3084],{"text":3085,"type":142},"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":136,"attrs":3087,"content":3088},{"textAlign":26},[3089,3091,3095],{"text":3090,"type":142},"Si vos salariés règlent aussi des repas, des péages, des hôtels ou des achats professionnels, vérifiez si ",{"text":3092,"type":142,"marks":3093},"une carte multi-usages ne couvrirait pas mieux l’ensemble de vos dépenses",[3094],{"type":198},{"text":603,"type":142},[3097],{"cta":3098,"_uid":3099,"title":3100,"eyebrow":3110,"subtitle":3117,"component":202,"textAlign":89,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3120,"sectionSettings":3121,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":89},[],"b7ed469e-2b64-4e07-823e-5f71ef30a4e7",{"type":133,"attrs":3101,"content":3102},{"backgroundColor":26},[3103],{"type":202,"attrs":3104,"content":3105},{"level":204,"textAlign":26},[3106],{"text":3107,"type":142,"marks":3108},"Questions fréquentes sur les cartes carburant et les cartes multi-usages",[3109],{"type":198},{"type":133,"attrs":3111,"content":3112},{"backgroundColor":26},[3113],{"type":136,"attrs":3114,"content":3115},{"textAlign":26},[3116],{"text":801,"type":142},{"type":133,"content":3118},[3119],{"type":136},[],[],[],"carte-carburant-ou-carte-d-entreprise-multi-usages","fr/blog/carte-carburant-ou-carte-d-entreprise-multi-usages",-3140,[],"0c30551e-7fe5-46bd-8579-5cb03b3bb894",[],"blog/carte-carburant-ou-carte-d-entreprise-multi-usages",[3131,3132,3133],{"path":3129,"name":26,"lang":33,"published":26},{"path":3129,"name":26,"lang":39,"published":26},{"path":3129,"name":26,"lang":41,"published":26},{"name":3135,"created_at":3136,"published_at":3137,"updated_at":3138,"id":3139,"uuid":3140,"content":3141,"slug":3322,"full_slug":3323,"sort_by_date":26,"position":3324,"tag_list":3325,"is_startpage":29,"parent_id":813,"meta_data":26,"group_id":3326,"first_published_at":3137,"release_id":26,"lang":33,"path":26,"alternates":3327,"default_full_slug":3328,"translated_slugs":3329},"TVA 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":3142,"title":3135,"topics":3143,"noIndex":29,"category":3160,"language":3169,"component":693,"heroMedia":3170,"publishedAt":2989,"redirectUrl":89,"listingImage":3177,"metaDescription":3178,"bottomArticleCta":3179,"componentsAfterTheArticle":3180},"0aa1df78-edf1-4930-8c6c-b2a0e894efe8",[3144,3152],{"name":2687,"created_at":2688,"published_at":2689,"updated_at":2690,"id":2691,"uuid":2692,"content":3145,"slug":2696,"full_slug":2697,"sort_by_date":26,"position":2698,"tag_list":3146,"is_startpage":29,"parent_id":178,"meta_data":26,"group_id":2700,"first_published_at":2701,"release_id":26,"lang":33,"path":26,"alternates":3147,"default_full_slug":2703,"translated_slugs":3148,"_stopResolving":42},{"_uid":2694,"name":2695,"component":23},[],[],[3149,3150,3151],{"path":2703,"name":26,"lang":33,"published":26},{"path":2703,"name":26,"lang":39,"published":26},{"path":2703,"name":26,"lang":41,"published":26},{"name":158,"created_at":159,"published_at":160,"updated_at":161,"id":162,"uuid":163,"content":3153,"slug":174,"full_slug":175,"sort_by_date":26,"position":176,"tag_list":3154,"is_startpage":29,"parent_id":178,"meta_data":26,"group_id":179,"first_published_at":180,"release_id":26,"lang":33,"path":26,"alternates":3155,"default_full_slug":182,"translated_slugs":3156,"_stopResolving":42},{"_uid":173,"name":158,"component":23},[],[],[3157,3158,3159],{"path":182,"name":26,"lang":33,"published":26},{"path":182,"name":26,"lang":39,"published":26},{"path":182,"name":26,"lang":41,"published":26},{"name":681,"created_at":682,"published_at":16,"updated_at":683,"id":684,"uuid":685,"content":3161,"slug":693,"full_slug":694,"sort_by_date":26,"position":27,"tag_list":3163,"is_startpage":29,"parent_id":696,"meta_data":26,"group_id":697,"first_published_at":698,"release_id":26,"lang":33,"path":26,"alternates":3164,"default_full_slug":700,"translated_slugs":3165,"_stopResolving":42},{"_uid":687,"icon":3162,"name":681,"component":692},{"id":689,"alt":690,"name":89,"focus":89,"title":89,"filename":691,"copyright":89,"fieldtype":117,"is_external_url":29},[],[],[3166,3167,3168],{"path":700,"name":26,"lang":33,"published":26},{"path":700,"name":26,"lang":39,"published":26},{"path":700,"name":26,"lang":41,"published":26},[33],[3171],{"_uid":3172,"asset":3173,"caption":89,"component":259},"c7fe3fee-a188-4f91-a3ba-d805d43b61bf",{"id":3174,"alt":89,"name":89,"focus":89,"title":89,"source":89,"filename":3175,"copyright":89,"fieldtype":117,"meta_data":3176,"is_external_url":29},168580497833836,"https://a.storyblok.com/f/146026/1376x768/6efb2f6452/erp-implementation.png",{},[],"TVA récupérable sur les notes de frais, carburant, repas, hôtels et déplacements. Découvrez les règles, justificatifs et taux à appliquer.\n",[],[3181],{"cta":3182,"_uid":3183,"items":3184,"heading":3295,"reverse":29,"component":807,"sectionSettings":3321},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[3185,3211,3253,3274],{"_uid":3186,"hide":29,"title":3187,"component":726,"description":3188},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":133,"attrs":3189,"content":3190},{"backgroundColor":26},[3191,3201,3206],{"type":136,"attrs":3192,"content":3193},{"textAlign":26},[3194,3196,3200],{"text":3195,"type":142},"Oui, mais le taux dépend ",{"text":3197,"type":142,"marks":3198},"du carburant et du type de véhicule",[3199],{"type":198},{"text":603,"type":142},{"type":136,"attrs":3202,"content":3203},{"textAlign":26},[3204],{"text":3205,"type":142},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":136,"attrs":3207,"content":3208},{"textAlign":26},[3209],{"text":3210,"type":142},"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":3212,"hide":29,"title":3213,"component":726,"description":3214},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":133,"attrs":3215,"content":3216},{"backgroundColor":26},[3217,3222,3227,3243],{"type":136,"attrs":3218,"content":3219},{"textAlign":26},[3220],{"text":3221,"type":142},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":136,"attrs":3223,"content":3224},{"textAlign":26},[3225],{"text":3226,"type":142},"La TVA s’élève généralement à :",{"type":393,"content":3228},[3229,3236],{"type":396,"content":3230},[3231],{"type":136,"attrs":3232,"content":3233},{"textAlign":26},[3234],{"text":3235,"type":142},"10 % sur la nourriture ;",{"type":396,"content":3237},[3238],{"type":136,"attrs":3239,"content":3240},{"textAlign":26},[3241],{"text":3242,"type":142},"20 % sur les boissons alcoolisées.",{"type":136,"attrs":3244,"content":3245},{"textAlign":26},[3246,3248,3252],{"text":3247,"type":142},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":3249,"type":142,"marks":3250},"une facture nominative et détaillée est nécessaire",[3251],{"type":198},{"text":603,"type":142},{"_uid":3254,"hide":29,"title":3255,"component":726,"description":3256},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":133,"attrs":3257,"content":3258},{"backgroundColor":26},[3259,3264],{"type":136,"attrs":3260,"content":3261},{"textAlign":26},[3262],{"text":3263,"type":142},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":136,"attrs":3265,"content":3266},{"textAlign":26},[3267,3269,3273],{"text":3268,"type":142},"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":3270,"type":142,"marks":3271},"s’il apparaît sur une ligne distincte de la facture",[3272],{"type":198},{"text":603,"type":142},{"_uid":3275,"hide":29,"title":3276,"component":726,"description":3277},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":133,"attrs":3278,"content":3279},{"backgroundColor":26},[3280,3285],{"type":136,"attrs":3281,"content":3282},{"textAlign":26},[3283],{"text":3284,"type":142},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":136,"attrs":3286,"content":3287},{"textAlign":26},[3288,3290,3294],{"text":3289,"type":142},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":3291,"type":142,"marks":3292},"d’un justificatif conforme",[3293],{"type":198},{"text":603,"type":142},[3296],{"cta":3297,"_uid":3298,"title":3299,"eyebrow":3309,"subtitle":3316,"component":202,"textAlign":89,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3319,"sectionSettings":3320,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":89},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":133,"attrs":3300,"content":3301},{"backgroundColor":26},[3302],{"type":202,"attrs":3303,"content":3304},{"level":204,"textAlign":26},[3305],{"text":3306,"type":142,"marks":3307},"Questions fréquentes sur la TVA récupérable des notes de frais",[3308],{"type":198},{"type":133,"attrs":3310,"content":3311},{"backgroundColor":26},[3312],{"type":136,"attrs":3313,"content":3314},{"textAlign":26},[3315],{"text":801,"type":142},{"type":133,"content":3317},[3318],{"type":136},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[3330,3331,3332],{"path":3328,"name":26,"lang":33,"published":26},{"path":3328,"name":26,"lang":39,"published":26},{"path":3328,"name":26,"lang":41,"published":26},1793895845608]