[{"data":1,"prerenderedAt":2590},["ShallowReactive",2],{"fr-blog/frais-repas-reels-connaitre-limites-indemnisation":3,"fr-global-content":388,"fr-article-global-content":1728,"fr-blog-article-more-articles-208730193":1986},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":375,"full_slug":376,"sort_by_date":59,"position":377,"tag_list":378,"is_startpage":29,"parent_id":379,"meta_data":59,"group_id":380,"first_published_at":381,"release_id":59,"lang":65,"path":59,"alternates":382,"default_full_slug":383,"translated_slugs":384},"Frais de repas réels : connaitre les limites d'indemnisation","2022-10-24T15:38:37.126Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:25.974Z",208730193,"f33d4743-aef0-47c5-b85a-bd673feba71c",{"_uid":11,"roles":12,"title":4,"author":13,"topics":75,"content":107,"category":336,"language":362,"component":349,"heroMedia":363,"sidebarCta":371,"publishedAt":372,"readingTime":373,"redirectUrl":23,"listingImage":374,"metaDescription":23},"e9b7837b-3fc6-4733-9ee4-738fb43a8a89",[],{"name":14,"created_at":15,"published_at":6,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":57,"full_slug":58,"sort_by_date":59,"position":60,"tag_list":61,"is_startpage":29,"parent_id":62,"meta_data":59,"group_id":63,"first_published_at":64,"release_id":59,"lang":65,"path":59,"alternates":66,"default_full_slug":67,"translated_slugs":68,"_stopResolving":74},"Faustine Rohr-Lacoste","2022-10-19T17:35:55.545Z","2026-03-12T10:47:19.862Z",206165068,"d4a7ed1e-5d21-41fb-bb7c-2c248ea8e138",{"_uid":20,"name":14,"links":21,"picture":43,"lastName":45,"component":46,"firstName":47,"description":48},"679675f6-4bbb-4803-9de2-e5f8782359b3",[22,36],{"tag":23,"_uid":24,"icon":25,"link":30,"type":23,"label":23,"style":34,"component":35,"onClickEvent":23,"openInANewTab":29,"horizontalFill":29},"","0b7430de-7fc4-469d-8538-693cf73ae98c",{"id":26,"alt":23,"name":23,"focus":23,"title":23,"filename":27,"copyright":23,"fieldtype":28,"is_external_url":29},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":23,"url":31,"linktype":32,"fieldtype":33,"cached_url":31},"https://www.linkedin.com/in/faustine-rohr-lacoste-47787393/","url","multilink","primary","cta",{"tag":23,"_uid":37,"icon":38,"link":41,"type":23,"label":23,"style":34,"component":35,"onClickEvent":23,"openInANewTab":29,"horizontalFill":29},"083f5ccf-d27f-49fa-a4e3-cae1940a4da4",{"id":39,"alt":23,"name":23,"focus":23,"title":23,"filename":40,"copyright":23,"fieldtype":28,"is_external_url":29},4129793,"https://a.storyblok.com/f/146026/x/9a557168a2/ic_twitter.svg",{"id":23,"url":42,"linktype":32,"fieldtype":33,"cached_url":42},"https://twitter.com/FaustineRL",{"alt":44,"name":23,"focus":23,"title":23,"filename":44,"copyright":23,"fieldtype":28,"is_external_url":29},"https://a.storyblok.com/f/146026/433x433/27a687f561/faustine-photo.png","Rohr-Lacoste","author","Faustine",{"type":49,"content":50},"doc",[51],{"type":52,"content":53},"paragraph",[54],{"text":55,"type":56},"Faustine is Head of Community at Spendesk. 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Enfin presque. Si salariés et dirigeants peuvent se faire rembourser ",[114],{"type":115},"bold",{"text":117,"type":56,"marks":118},"leurs frais",[119,123],{"type":120,"attrs":121},"link",{"href":122,"uuid":59,"anchor":59,"target":59,"linktype":32},"https://blog.spendesk.com/fr/note-de-frais",{"type":115},{"text":125,"type":56,"marks":126}," de bouche, il faut que les dépenses soient justifiées et qu'elles entrent dans le menu élaboré par l'administration fiscale.",[127],{"type":115},{"type":52,"content":129},[130,132,146],{"text":131,"type":56},"Les ",{"text":133,"type":56,"marks":134},"remboursements de frais de repas",[135],{"type":120,"attrs":136},{"href":137,"uuid":138,"anchor":59,"target":59,"linktype":139,"story":140},"modele-note-de-frais-excel-gratuit","d731447f-069d-4684-a0b4-ae7dbee0175d","story",{"name":141,"id":142,"uuid":138,"slug":143,"url":144,"full_slug":145,"_stopResolving":74},"Modèle de note de frais à télécharger gratuitement",208729805,"modele-note-de-frais","blog/modele-note-de-frais","fr/blog/modele-note-de-frais",{"text":147,"type":56}," obéissent à des règles strictes, qui diffèrent selon que vous soyez chef d'entreprise ou salarié, seul ou avec des clients, sur votre lieu de travail ou en voyage d'affaires.",{"type":52,"content":149},[150],{"text":151,"type":56},"Quelle que soit la situation, le remboursement des frais de repas répond toutefois à deux règles de base :",{"type":153,"content":154},"bullet_list",[155,162],{"type":156,"content":157},"list_item",[158],{"type":52,"content":159},[160],{"text":161,"type":56},"Les dépenses doivent avoir été engagées dans l'intérêt de l'entreprise.",{"type":156,"content":163},[164],{"type":52,"content":165},[166],{"text":167,"type":56},"La dépense doit être justifiée par une facture (en cas de repas d'affaires supérieur à 150 euros) ou un ticket de caisse.",{"type":52,"content":169},[170],{"text":171,"type":56},"Si ces deux conditions sont remplies, alors vous avez les deux ingrédients principaux pour vous faire rembourser vos frais de bouches. Ne reste qu'à appliquer la recette concoctée par le fisc.",{"type":173,"attrs":174,"content":176},"heading",{"level":175},2,[177],{"text":178,"type":56},"• Frais de repas réels pour le gérant",{"type":173,"attrs":180,"content":182},{"level":181},3,[183],{"text":184,"type":56},"Cas n° 1 : les déjeuners d'affaires",{"type":52,"content":186},[187,189,201],{"text":188,"type":56},"C'est le cas le plus courant. Le gérant invite des clients, des prospects ou des collaborateurs à déjeuner et prend en charge la note. Ces frais de repas sont remboursés à 100%, mais le gérant doit ",{"text":190,"type":56,"marks":191},"présenter un justificatif",[192],{"type":120,"attrs":193},{"href":194,"uuid":195,"anchor":59,"target":59,"linktype":139,"story":196},"note-de-frais-sans-justificatif","9dcab7a0-99a0-4857-b643-fce5e3db020a",{"name":197,"id":198,"uuid":195,"slug":194,"url":199,"full_slug":200,"_stopResolving":74},"Comment traiter une note de frais sans justificatif ?",208730102,"blog/note-de-frais-sans-justificatif","fr/blog/note-de-frais-sans-justificatif",{"text":202,"type":56}," (un ticket de caisse ou une facture si le repas excède 150 euros) et indiquer le nom des invités, leur titre et l'entreprise pour laquelle ils travaillent.",{"type":52,"content":204},[205,207,219],{"text":206,"type":56},"Sachez également que l'entreprise peut également ",{"text":208,"type":56,"marks":209},"récupérer la TVA",[210],{"type":120,"attrs":211},{"href":212,"uuid":213,"anchor":59,"target":59,"linktype":139,"story":214},"tva-deductible","a7258d85-f543-4351-862a-96d2a4c5ee89",{"name":215,"id":216,"uuid":213,"slug":212,"url":217,"full_slug":218,"_stopResolving":74},"TVA déductible : comment ça fonctionne et pour quelles notes de frais ?",208729716,"blog/tva-deductible","fr/blog/tva-deductible",{"text":220,"type":56}," sur ce type de repas. Dans ce cas, il est impératif que la facture soit établie au nom de l'entreprise. Il faut également que figure le numéro de TVA intracommunautaire de l'établissement et que soient détaillés les taux de TVA appliqués.",{"type":173,"attrs":222,"content":223},{"level":181},[224],{"text":225,"type":56},"Cas n°2 : les repas personnels des dirigeants",{"type":52,"content":227},[228,230,242],{"text":229,"type":56},"Dans certains cas, les dirigeants d'entreprise peuvent se faire rembourser une partie de leurs repas pris sur ou à proximité de leur lieu de travail. Pour les dirigeants d'entreprises soumises à l'impôt sur les sociétés, ces frais ne seront déductibles pour l'entreprise uniquement s'ils sont par ailleurs déclarés au titre des avantages en nature. Pour les gérants de sociétés assujetties à l'impôt sur le revenu (BIC ou BNC), ces frais de repas peuvent être remboursés en franchise d'impôt et de ",{"text":231,"type":56,"marks":232},"charges sociales",[233],{"type":120,"attrs":234},{"href":235,"uuid":236,"anchor":59,"target":59,"linktype":139,"story":237},"note-de-frais","713ee946-2548-4e6c-b9d9-0361b736a6f6",{"name":238,"id":239,"uuid":236,"slug":235,"url":240,"full_slug":241,"_stopResolving":74},"Le guide ultime pour devenir un expert de la note de frais",208729726,"blog/note-de-frais","fr/blog/note-de-frais",{"text":243,"type":56},". Pour les associés-gérants d'EURL, il faut que la distance entre le domicile et le lieu de travail ne permette pas de rentrer prendre son déjeuner au domicile.",{"type":52,"content":245},[246,248,254],{"text":247,"type":56},"Dans ce cas, la charge ne peut excéder 18,40 euros par repas en 2017, à laquelle il faut déduire 4,75 euros, qui correspond à l'évaluation, par le fisc, du ",{"text":249,"type":56,"marks":250},"coût d'un repas pris au domicile",[251],{"type":120,"attrs":252},{"href":253,"uuid":59,"anchor":59,"target":59,"linktype":32},"http://droit-finances.commentcamarche.net/faq/3547-frais-de-repas-bareme-2017",{"text":255,"type":56},". La somme remboursable sera donc de maximum 18,40 € - 4,75 € = 13,65 €.",{"type":153,"content":257},[258,264],{"type":156,"content":259},[260],{"type":52,"content":261},[262],{"text":263,"type":56},"Pour un repas de 9 €, sur présentation d'un justificatif, on peut donc prétendre à un remboursement de : 9 € - 4,75 € = 4,25 €",{"type":156,"content":265},[266],{"type":52,"content":267},[268],{"text":269,"type":56},"Pour un repas de 55 €, le remboursement sera de : 18,40 € (plafond maximum fixé par l'administration fiscale) - 4,75 € = 13,65 €",{"type":173,"attrs":271,"content":272},{"level":175},[273],{"text":274,"type":56},"• Frais de repas réels pour les salariés",{"type":173,"attrs":276,"content":277},{"level":181},[278],{"text":279,"type":56},"Cas n° 1 : les repas personnels",{"type":52,"content":281},[282,284,296],{"text":283,"type":56},"Les salariés peuvent bénéficier dans certains cas d'une indemnité repas, appelée aussi \"panier-repas\" ou \"prime de panier\". Ce sont des indemnités versées pour rembourser des frais de repas engagés lorsque le salarié se trouve contraint de manger au restaurant lors d'un ",{"text":285,"type":56,"marks":286},"déplacement professionnel,",[287],{"type":120,"attrs":288},{"href":289,"uuid":290,"anchor":59,"target":59,"linktype":139,"story":291},"remboursement-frais-de-deplacement","d0e4ac04-e3b7-49db-aa65-b212d0e7e3c7",{"name":292,"id":293,"uuid":290,"slug":289,"url":294,"full_slug":295,"_stopResolving":74},"Remboursement des frais de déplacement : définition, enjeux & procédures",208730189,"blog/remboursement-frais-de-deplacement","fr/blog/remboursement-frais-de-deplacement",{"text":297,"type":56}," s'il doit déjeuner sur un chantier, voire même quand il doit prendre son repas sur son lieu de travail, mais de nuit ou à des horaires décalées. Ces indemnités s'élèvent à 6,40 € pour un repas pris sur le lieu de travail, à 9 € pris hors des locaux de l'entreprise (ou dans le BTP) et à 18,40 € pour un repas au restaurant.",{"type":52,"content":299},[300],{"text":301,"type":56},"Par ailleurs, tous les salariés contraints de déjeuner hors domicile et qui ne bénéficient pas d'un restaurant collectif peuvent déduire une partie de leurs frais de repas.",{"type":52,"content":303},[304],{"text":305,"type":56},"Il faut tout d'abord opter pour les frais réels sur leur feuille d'impôt sur le revenu et déduire soit la somme forfaitaire de 4,70 € par repas si vous n'avez pas de justificatifs, soit la somme par repas à laquelle on retranche le coût d'un repas pris au domicile selon l'évaluation faite par Bercy (4,70 €) et la part patronnale des tickets restaurants, s'il y a lieu.",{"type":173,"attrs":307,"content":308},{"level":181},[309],{"text":310,"type":56},"Cas n°2 : les déplacements professionnels et les déjeuners d'affaires",{"type":52,"content":312},[313],{"text":314,"type":56},"Les frais engagés lors de déplacements professionnels et de déjeuners d'affaires obéissent aux mêmes règles que pour les dirigeants. Si l'employeur n'a pas opté pour l'indemnité forfaitaire (voir cas n°1), le salarié se fait rembourser la totalité de ses frais de repas. Pour les repas d'affaires, il doit lui aussi produire un justificatif et indiquer le nom des participants et la société pour laquelle ils travaillent. Là encore, la facture doit être établie au nom de la société (et non pas du salarié) pour que l'entreprise puisse récupérer la TVA.",{"type":52,"content":316},[317],{"text":318,"type":56},"Attention, quand les frais de déplacements se conjuguent avec des repas d'affaires, ils peuvent être difficiles à supporter pour le salarié. Il est dans ce cas intéressant de lui fournir un moyen de paiement. Spendesk offre des solutions clé en mains pour que vos collaborateurs n'aient pas à avancer les frais, et qui permettent de plus, de récupérer automatiquement les factures, tout en laissant au DAF la possibilité de voir, en temps réel, les dépenses engagées.",{"type":52,"content":320},[321],{"text":322,"type":56,"marks":323},"Déduire les frais de repas est très tentant. Mais on peut constater que leur déductibilité, tant pour le gérant que pour le salarié, est plus complexe qu’il n’y paraît. La déduction n’est pas systématique, elle est limitée dans son montant et se traite au cas par cas. C’est pourquoi le gérant doit être attentif à ce genre de frais et s’assurer que les procédures au sein de son entreprise soient efficaces.",[324],{"type":115},{"type":52,"content":326},[327],{"type":328,"attrs":329},"blok",{"id":330,"body":331},"ac92663a-9668-4b10-86d0-1e75e68554e5",[332],{"_uid":333,"html":334,"component":335},"1b14669f-5fc9-4f97-9249-e9709e96bd57","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-bf958518-4fe5-47fd-a854-7fc2a485b9d6\">\u003Cspan class=\"hs-cta-node hs-cta-bf958518-4fe5-47fd-a854-7fc2a485b9d6\" id=\"hs-cta-bf958518-4fe5-47fd-a854-7fc2a485b9d6\">\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/bf958518-4fe5-47fd-a854-7fc2a485b9d6\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-bf958518-4fe5-47fd-a854-7fc2a485b9d6\" style=\"border-width:0px;\" height=\"492\" 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ce que vous lisez ?",[1794],{"cta":1795,"_uid":1810,"image":1811,"title":1813,"subtitle":1827,"component":1761},[1796],{"tag":23,"_uid":1797,"hide":29,"icon":1798,"link":1800,"type":23,"label":1808,"style":34,"component":35,"mobileLabel":23,"onClickEvent":1809,"openInANewTab":29,"horizontalFill":29},"9cd3ad49-6a07-48f7-9aa3-34022fabf2d5",{"id":59,"alt":59,"name":23,"focus":59,"title":59,"source":59,"filename":23,"copyright":59,"fieldtype":28,"meta_data":1799},{},{"id":1801,"url":23,"linktype":139,"fieldtype":33,"cached_url":1802,"prep":74,"story":1803},"0e21aea9-1207-42a1-93a5-48a5a547b5d4","/fr/platform-tour",{"name":1804,"id":1805,"uuid":1801,"slug":1806,"url":1806,"full_slug":1807,"_stopResolving":74},"Platform tour",413550505,"platform-tour","fr/platform-tour","Voir la démo 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Abonnez-vous à notre newsletter pour rester informé.",[1834,1835],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[1837],{"cta":1838,"_uid":1839,"items":1840,"heading":1962,"reverse":29,"component":1983,"sectionSettings":1984},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[1841,1903],{"_uid":1842,"title":1843,"component":1844,"description":1845},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":49,"content":1846},[1847,1851],{"type":52,"content":1848},[1849],{"text":1850,"type":56},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":1852,"attrs":1853,"content":1857},"ordered_list",{"order":1854,"key":1856},{"order":1855},1,"ol-0",[1858,1870,1881],{"type":156,"content":1859},[1860],{"type":52,"content":1861},[1862,1866,1868],{"text":1863,"type":56,"marks":1864},"Les dépenses stratégiques",[1865],{"type":115},{"text":1867,"type":56}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. Elles peuvent être gérées au moyen de factures, virements électroniques et bons de commande.",{"type":1869},"hard_break",{"type":156,"content":1871},[1872],{"type":52,"content":1873},[1874,1878,1880],{"text":1875,"type":56,"marks":1876},"Les dépenses opérationnelles",[1877],{"type":115},{"text":1879,"type":56}," sont également centralisées, mais les dépenses sont effectuées par les gestionnaires et les employés dans leur vie professionnelle de façon quotidienne. Elles comprennent les achats par carte, abonnements, campagnes digitales, événements, commandes diverses pour le bureau ou encore les voyages d'affaires.",{"type":1869},{"type":156,"content":1882},[1883],{"type":52,"content":1884},[1885,1889,1891,1892,1893,1895,1896,1897,1899,1900,1901],{"text":1886,"type":56,"marks":1887},"Les autres frais",[1888],{"type":115},{"text":1890,"type":56},", contrairement aux dépenses stratégiques et opérationnelles, représentent un nombre important de petits achats qui peuvent être difficiles à suivre. Il s'agit notamment des paiements par carte, demandes de remboursement des dépenses terrains et des frais de déplacement.",{"type":1869},{"type":1869},{"text":1894,"type":56},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. Elle tient compte de l'ensemble du processus d'achat : approbations d'achat, méthodes de paiement, traitement des factures, note de frais, réconciliation des justificatifs, catégorisation des dépenses, taux de TVA, etc. pour une bonne tenue de la comptabilité.",{"type":1869},{"type":1869},{"text":1898,"type":56},"Les outils de gestion des dépenses deviennent nécessaires lorsque le nombre d'employés augmente et que l'équipe finance a besoin d'une meilleure visibilité et d'un meilleur contrôle de la trésorerie. Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":1869},{"type":1869},{"text":1902,"type":56},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":1904,"title":1905,"component":1844,"description":1906},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":49,"content":1907},[1908,1912,1916,1925,1929,1933,1942,1946,1950,1954,1958],{"type":52,"content":1909},[1910],{"text":1911,"type":56},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":52,"content":1913},[1914],{"text":1915,"type":56},"Il s'agit notamment de cartes de débit pour remplacer les cartes bancaires traditionnelles, de cartes virtuelles pour les achats en ligne et de notes de frais automatisées pour les achats imprévus.",{"type":52,"content":1917},[1918,1922,1923],{"text":1919,"type":56,"marks":1920},"Pour les employés",[1921],{"type":115},{"type":1869},{"text":1924,"type":56},"Les employés n'ont plus besoin d'avancer de l'argent. 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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":2385,"title":2378,"topics":2386,"noIndex":29,"category":2417,"language":2426,"component":349,"heroMedia":2427,"publishedAt":2231,"redirectUrl":23,"listingImage":2434,"metaDescription":2435,"bottomArticleCta":2436,"componentsAfterTheArticle":2437},"0aa1df78-edf1-4930-8c6c-b2a0e894efe8",[2387,2409],{"name":2388,"created_at":2389,"published_at":2390,"updated_at":2391,"id":2392,"uuid":2393,"content":2394,"slug":2397,"full_slug":2398,"sort_by_date":59,"position":2399,"tag_list":2400,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":2401,"first_published_at":2402,"release_id":59,"lang":65,"path":59,"alternates":2403,"default_full_slug":2404,"translated_slugs":2405,"_stopResolving":74},"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",[],[2438],{"cta":2439,"_uid":2440,"items":2441,"heading":2552,"reverse":29,"component":1983,"sectionSettings":2578},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[2442,2468,2510,2531],{"_uid":2443,"hide":29,"title":2444,"component":1844,"description":2445},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":49,"attrs":2446,"content":2447},{"backgroundColor":59},[2448,2458,2463],{"type":52,"attrs":2449,"content":2450},{"textAlign":59},[2451,2453,2457],{"text":2452,"type":56},"Oui, mais le taux dépend ",{"text":2454,"type":56,"marks":2455},"du carburant et du type de véhicule",[2456],{"type":115},{"text":2256,"type":56},{"type":52,"attrs":2459,"content":2460},{"textAlign":59},[2461],{"text":2462,"type":56},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":52,"attrs":2464,"content":2465},{"textAlign":59},[2466],{"text":2467,"type":56},"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":2469,"hide":29,"title":2470,"component":1844,"description":2471},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":49,"attrs":2472,"content":2473},{"backgroundColor":59},[2474,2479,2484,2500],{"type":52,"attrs":2475,"content":2476},{"textAlign":59},[2477],{"text":2478,"type":56},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":52,"attrs":2480,"content":2481},{"textAlign":59},[2482],{"text":2483,"type":56},"La TVA s’élève généralement à :",{"type":153,"content":2485},[2486,2493],{"type":156,"content":2487},[2488],{"type":52,"attrs":2489,"content":2490},{"textAlign":59},[2491],{"text":2492,"type":56},"10 % sur la nourriture ;",{"type":156,"content":2494},[2495],{"type":52,"attrs":2496,"content":2497},{"textAlign":59},[2498],{"text":2499,"type":56},"20 % sur les boissons alcoolisées.",{"type":52,"attrs":2501,"content":2502},{"textAlign":59},[2503,2505,2509],{"text":2504,"type":56},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":2506,"type":56,"marks":2507},"une facture nominative et détaillée est nécessaire",[2508],{"type":115},{"text":2256,"type":56},{"_uid":2511,"hide":29,"title":2512,"component":1844,"description":2513},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":49,"attrs":2514,"content":2515},{"backgroundColor":59},[2516,2521],{"type":52,"attrs":2517,"content":2518},{"textAlign":59},[2519],{"text":2520,"type":56},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":52,"attrs":2522,"content":2523},{"textAlign":59},[2524,2526,2530],{"text":2525,"type":56},"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":2527,"type":56,"marks":2528},"s’il apparaît sur une ligne distincte de la facture",[2529],{"type":115},{"text":2256,"type":56},{"_uid":2532,"hide":29,"title":2533,"component":1844,"description":2534},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":49,"attrs":2535,"content":2536},{"backgroundColor":59},[2537,2542],{"type":52,"attrs":2538,"content":2539},{"textAlign":59},[2540],{"text":2541,"type":56},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":52,"attrs":2543,"content":2544},{"textAlign":59},[2545,2547,2551],{"text":2546,"type":56},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":2548,"type":56,"marks":2549},"d’un justificatif conforme",[2550],{"type":115},{"text":2256,"type":56},[2553],{"cta":2554,"_uid":2555,"title":2556,"eyebrow":2566,"subtitle":2573,"component":173,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":2576,"sectionSettings":2577,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":49,"attrs":2557,"content":2558},{"backgroundColor":59},[2559],{"type":173,"attrs":2560,"content":2561},{"level":175,"textAlign":59},[2562],{"text":2563,"type":56,"marks":2564},"Questions fréquentes sur la TVA récupérable des notes de frais",[2565],{"type":115},{"type":49,"attrs":2567,"content":2568},{"backgroundColor":59},[2569],{"type":52,"attrs":2570,"content":2571},{"textAlign":59},[2572],{"text":686,"type":56},{"type":49,"content":2574},[2575],{"type":52},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[2587,2588,2589],{"path":2585,"name":59,"lang":65,"published":59},{"path":2585,"name":59,"lang":71,"published":59},{"path":2585,"name":59,"lang":73,"published":59},1793980904646]