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Il est aussi important que le trajet aller ne puisse être réalisé ",{"text":308,"type":60,"marks":309},"en moins d’1h30",[310],{"type":159},{"text":312,"type":60}," via des ",{"text":314,"type":60,"marks":315},"transports en commun",[316],{"type":147,"attrs":317},{"color":24},{"text":319,"type":60},".",{"type":56,"content":321},[322,324,329,331,336,338],{"text":323,"type":60},"Avion, train, location de véhicule, frais de carburants, ",{"text":325,"type":60,"marks":326},"péages",[327],{"type":147,"attrs":328},{"color":24},{"text":330,"type":60}," d’autoroute et entretien sont intégralement pris en charge. Et si le salarié utilise son ",{"text":332,"type":60,"marks":333},"véhicule personnel",[334],{"type":147,"attrs":335},{"color":24},{"text":337,"type":60},", il perçoit alors également des ",{"text":339,"type":60,"marks":340},"i",[341,342],{"type":159},{"type":147,"attrs":343},{"color":24},{"type":56,"content":345},[346,352],{"text":347,"type":60,"marks":348},"ndemnités kilométriques",[349,350],{"type":159},{"type":147,"attrs":351},{"color":24},{"text":319,"type":60},{"type":184,"attrs":354,"content":355},{"level":283},[356],{"text":357,"type":60,"marks":358},"Frais d’hébergement",[359,360],{"type":159},{"type":147,"attrs":361},{"color":24},{"type":56,"content":363},[364,365,371,373,377],{"text":294,"type":60},{"text":366,"type":60,"marks":367},"frais d’hébergement",[368,369],{"type":159},{"type":147,"attrs":370},{"color":24},{"text":372,"type":60}," sont soumis aux mêmes conditions que les ",{"text":259,"type":60,"marks":374},[375],{"type":147,"attrs":376},{"color":24},{"text":378,"type":60},". L’employeur est également tenu de les prendre en charge.",{"type":184,"attrs":380,"content":381},{"level":283},[382],{"text":383,"type":60,"marks":384},"Frais de repas",[385,386],{"type":159},{"type":147,"attrs":387},{"color":24},{"type":56,"content":389},[390,391,397],{"text":294,"type":60},{"text":392,"type":60,"marks":393},"frais de repas",[394,395],{"type":159},{"type":147,"attrs":396},{"color":24},{"text":398,"type":60}," sont intégralement pris en charge et font aussi l’objet d’une note de frais détaillée, même pour un simple repas avec un client par exemple.",{"type":184,"attrs":400,"content":401},{"level":283},[402],{"text":403,"type":60,"marks":404},"Frais de télétravail",[405,406],{"type":159},{"type":147,"attrs":407},{"color":24},{"type":56,"content":409},[410,411,417],{"text":294,"type":60},{"text":412,"type":60,"marks":413},"frais de télétravail",[414,415],{"type":159},{"type":147,"attrs":416},{"color":24},{"text":418,"type":60}," sont de plus en plus courants suite à la croissance de ce mode d’organisation. La loi impose dans ce cas de prendre en charge une partie des sommes dépensées par l'employé, comme un pourcentage du loyer ou une partie du forfait internet et mobile par exemple.",{"type":184,"attrs":420,"content":421},{"level":283},[422,426],{"text":423,"type":60,"marks":424},"Autres ",[425],{"type":159},{"text":427,"type":60,"marks":428},"dépenses professionnelles",[429,430],{"type":159},{"type":147,"attrs":431},{"color":24},{"type":56,"content":433},[434,436,441,443,447],{"text":435,"type":60},"Il est aussi possible de se faire rembourser d’autres ",{"text":437,"type":60,"marks":438},"frais professionnels",[439],{"type":147,"attrs":440},{"color":24},{"text":442,"type":60}," éventuels, directement ",{"text":444,"type":60,"marks":445},"liés à l’exercice de la mission pour le compte de l’entreprise",[446],{"type":159},{"text":448,"type":60}," (achat de matériel, d'abonnement à des outils saas, etc).",{"type":184,"attrs":450,"content":451},{"level":283},[452,456,462],{"text":453,"type":60,"marks":454},"Quels sont les différents modes de ",[455],{"type":159},{"text":457,"type":60,"marks":458},"remboursement des notes de frais",[459,460],{"type":159},{"type":147,"attrs":461},{"color":24},{"text":463,"type":60,"marks":464}," ?",[465],{"type":159},{"type":184,"attrs":467,"content":469},{"level":468},4,[470],{"text":471,"type":60,"marks":472},"Remboursement au réel",[473],{"type":159},{"type":56,"content":475},[476,478,482],{"text":477,"type":60},"L’employeur peut ",{"text":479,"type":60,"marks":480},"rembourser les frais « au réel »",[481],{"type":159},{"text":483,"type":60},", c’est-à-dire à hauteur des sommes engagées.",{"type":56,"content":485},[486,488,492,498,500,503,505,509],{"text":487,"type":60},"Concrètement, l’employé en déplacement ",{"text":489,"type":60,"marks":490},"collecte des ",[491],{"type":159},{"text":493,"type":60,"marks":494},"justificatifs",[495,496],{"type":159},{"type":147,"attrs":497},{"color":24},{"text":499,"type":60}," tout au long de son voyage. Une fois de retour, il fait des ",{"text":174,"type":60,"marks":501},[502],{"type":159},{"text":504,"type":60}," afin de déclarer, ",{"text":493,"type":60,"marks":506},[507],{"type":147,"attrs":508},{"color":24},{"text":510,"type":60}," à l’appui, l’ensemble de ses dépenses.",{"type":56,"content":512},[513,515,519],{"text":514,"type":60},"Cette méthode impose à l’employé d’avancer de l’argent de sa poche, sans connaître précisément le ",{"text":516,"type":60,"marks":517},"délai de remboursement",[518],{"type":159},{"text":319,"type":60},{"type":56,"content":521},[522,524,528,530,538],{"text":523,"type":60},"Du côté de l’entreprise, les ",{"text":525,"type":60,"marks":526},"notes de frais à traiter sont",[527],{"type":159},{"text":529,"type":60}," ",{"text":531,"type":60,"marks":532},"onéreuses et chronophages",[533,537],{"type":534,"attrs":535},"link",{"href":536,"uuid":62,"anchor":62,"target":62,"linktype":33},"/fr/tools/spend-management-calculator/",{"type":159},{"text":539,"type":60},". Même si les salariés seront plus économes du fait qu’il s’agit de leur argent, elle ne peut pas maîtriser totalement les dépenses effectuées.",{"type":184,"attrs":541,"content":542},{"level":468},[543],{"text":544,"type":60,"marks":545},"Remboursement au forfait",[546],{"type":159},{"type":56,"content":548},[549,551,555,557,561,567],{"text":550,"type":60},"L’employeur peut aussi ",{"text":552,"type":60,"marks":553},"rembourser les frais « au forfait »",[554],{"type":159},{"text":556,"type":60},", c’est-à-dire en indemnisant toujours le salarié de la même somme, selon un ",{"text":558,"type":60,"marks":559},"barème déterminé par l’",[560],{"type":159},{"text":562,"type":60,"marks":563},"URSSAF",[564,565],{"type":159},{"type":147,"attrs":566},{"color":24},{"text":319,"type":60},{"type":56,"content":569},[570,572,576,581],{"text":571,"type":60},"Évidemment, cela ne dispense pas l’employé de notifier les raisons et circonstances dans lesquelles ces frais ont été engagés. Mais le salarié n’est plus tenu de collecter une ",{"text":573,"type":60,"marks":574},"importante quantité de ",[575],{"type":159},{"text":493,"type":60,"marks":577},[578,579],{"type":159},{"type":147,"attrs":580},{"color":24},{"text":582,"type":60},". Sauf que les aléas propres à chaque déplacement impliquent parfois d’effectuer des dépenses imprévues, ce qui peut conduire au dépassement du plafond légal.",{"type":56,"content":584},[585,587,591,593,597],{"text":586,"type":60},"Du côté de l’entreprise, il n’y a rien de plus simple : le ",{"text":588,"type":60,"marks":589},"budget alloué est facilement prévisible",[590],{"type":159},{"text":592,"type":60},", la gestion simplifiée et les coûts plafonnés. Sauf qu’il y a nécessairement un manque à gagner, perçu par les employés malins qui jouent en-deçà des limites de leur forfait. Il faut également maîtriser toutes les spécificités et subtilités des barèmes de l’",{"text":562,"type":60,"marks":594},[595],{"type":147,"attrs":596},{"color":24},{"text":598,"type":60}," pour orchestrer les remboursements.",{"type":184,"attrs":600,"content":601},{"level":468},[602,606,611],{"text":603,"type":60,"marks":604},"Barèmes ",[605],{"type":159},{"text":562,"type":60,"marks":607},[608,609],{"type":159},{"type":147,"attrs":610},{"color":24},{"text":612,"type":60,"marks":613}," en vigueur",[614],{"type":159},{"type":56,"content":616},[617,618,623,625,629,631,636,638,642],{"text":294,"type":60},{"text":619,"type":60,"marks":620},"frais kilométriques",[621],{"type":147,"attrs":622},{"color":24},{"text":624,"type":60}," couvrent l’ensemble des dépenses liées à l’usage d’un ",{"text":332,"type":60,"marks":626},[627],{"type":147,"attrs":628},{"color":24},{"text":630,"type":60}," pour se rendre sur son ",{"text":632,"type":60,"marks":633},"lieu de travail",[634],{"type":147,"attrs":635},{"color":24},{"text":637,"type":60},". En règle générale, ces frais englobent l’amortissement de l’usure générale, le nettoyage, l’achat de nouveaux pneumatiques, l’assurance annuelle du véhicule et bien sûr les frais de carburant ! À nouveau, ",{"text":639,"type":60,"marks":640},"posséder toutes les notes de frais",[641],{"type":159},{"text":643,"type":60}," est indispensable pour être remboursé.",{"type":56,"content":645},[646,648,653,657,659,664,666,670,672,677],{"text":647,"type":60},"Les barèmes de remboursement des ",{"text":366,"type":60,"marks":649},[650,651],{"type":159},{"type":147,"attrs":652},{"color":24},{"text":654,"type":60,"marks":655}," et de repas",[656],{"type":159},{"text":658,"type":60}," ne sont pas toujours simples à appliquer, en raison des nombreuses subtilités qu’ils comportent. Chaque dépense doit être engagée dans l’",{"text":660,"type":60,"marks":661},"intérêt de l’entreprise",[662],{"type":147,"attrs":663},{"color":24},{"text":665,"type":60},", et doit être justifiée. Il ne reste plus qu’à appliquer le ",{"text":667,"type":60,"marks":668},"barème en vigueur",[669],{"type":159},{"text":671,"type":60}," concocté par l’",{"text":673,"type":60,"marks":674},"administration fiscale",[675],{"type":147,"attrs":676},{"color":24},{"text":678,"type":60}," :",{"type":184,"attrs":680,"content":681},{"level":283},[682,686],{"text":683,"type":60,"marks":684},"Avances sur ",[685],{"type":159},{"text":437,"type":60,"marks":687},[688,689],{"type":159},{"type":147,"attrs":690},{"color":24},{"type":56,"content":692},[693,695,699],{"text":694,"type":60},"Les avances sur ",{"text":437,"type":60,"marks":696},[697],{"type":147,"attrs":698},{"color":24},{"text":700,"type":60}," interviennent souvent dans le cadre de missions de longue durée, et lorsque les frais à avancer sont importants au regard des revenus du salarié. L’entreprise peut opter pour :",{"type":702,"content":703},"bullet_list",[704,717],{"type":705,"content":706},"list_item",[707],{"type":56,"content":708},[709,711,715],{"text":710,"type":60},"Une ",{"text":712,"type":60,"marks":713},"avance permanente",[714],{"type":159},{"text":716,"type":60}," qui consiste à fournir une enveloppe mensuelle fixe au salarié. Ce dernier doit ensuite soumettre une note de frais pour chaque dépense.",{"type":705,"content":718},[719],{"type":56,"content":720},[721,722,726,728,732],{"text":710,"type":60},{"text":723,"type":60,"marks":724},"avance ponctuelle",[725],{"type":159},{"text":727,"type":60}," qui consiste à virer directement un montant sur le compte personnel du salarié, en vue de couvrir les frais d’un ",{"text":729,"type":60,"marks":730},"déplacement ponctuel",[731],{"type":159},{"text":733,"type":60}," futur. Il doit également soumettre ses dépenses via notes de frais.",{"type":184,"attrs":735,"content":736},{"level":186},[737,741],{"text":738,"type":60,"marks":739},"Comment traiter ses notes de frais ?",[740],{"type":159},{"type":742},"hard_break",{"type":184,"attrs":744,"content":745},{"level":283},[746,749],{"text":294,"type":60,"marks":747},[748],{"type":159},{"text":750,"type":60,"marks":751},"justificatifs de notes de frais",[752,753],{"type":159},{"type":147,"attrs":754},{"color":24},{"type":56,"content":756},[757,758,762,764,768],{"text":294,"type":60},{"text":750,"type":60,"marks":759},[760],{"type":147,"attrs":761},{"color":24},{"text":763,"type":60}," sont source de frustration pour les salariés comme pour les employeurs. Ils sont contraignants à collecter, à conserver ou à ordonner pour le salarié, puis ",{"text":765,"type":60,"marks":766},"longs et fastidieux à traiter",[767],{"type":159},{"text":769,"type":60}," pour l’entreprise.",{"type":56,"content":771},[772,774,778],{"text":773,"type":60},"Pourtant, la loi est claire sur ce sujet : une note de frais non justifiée ne peut être remboursée, sous peine d’être requalifiée comme ",{"text":775,"type":60,"marks":776},"avantage en nature",[777],{"type":159},{"text":319,"type":60},{"type":56,"content":780},[781,783,788,790,795,797,801],{"text":782,"type":60},"C’est pour cette raison que les notes de frais sans ",{"text":784,"type":60,"marks":785},"justificatif",[786],{"type":147,"attrs":787},{"color":24},{"text":789,"type":60}," sont la bête noire des ",{"text":791,"type":60,"marks":792},"services comptables",[793],{"type":147,"attrs":794},{"color":24},{"text":796,"type":60},". Ces derniers ne peuvent pas boucler un ",{"text":798,"type":60,"marks":799},"bilan avec des dépenses non justifiées",[800],{"type":159},{"text":319,"type":60},{"type":56,"content":803},[804,806,810,815,817,822],{"text":805,"type":60},"En France, près d'un salarié sur trois renonce à se faire rembourser ses notes de frais, notamment en raison de la ",{"text":807,"type":60,"marks":808},"perte de ses ",[809],{"type":159},{"text":493,"type":60,"marks":811},[812,813],{"type":159},{"type":147,"attrs":814},{"color":24},{"text":816,"type":60},". Dans certains cas il est possible de solliciter un ",{"text":818,"type":60,"marks":819},"duplicata",[820],{"type":147,"attrs":821},{"color":24},{"text":823,"type":60}," auprès de l’établissement si nécessaire.",{"type":56,"content":825},[826,828,832],{"text":827,"type":60},"Autrement, ",{"text":829,"type":60,"marks":830},"adopter un remboursement au forfait",[831],{"type":159},{"text":833,"type":60}," demeure une alternative intéressante, bien qu’elle comporte aussi des inconvénients.",{"type":56,"content":835},[836,838,841,845],{"text":837,"type":60},"Le salarié peut aussi effectuer ponctuellement une ",{"text":839,"type":60,"marks":840},"déclaration sur l’honneur de perte de ",[],{"text":784,"type":60,"marks":842},[843],{"type":147,"attrs":844},{"color":24},{"text":319,"type":60},{"type":184,"attrs":847,"content":848},{"level":283},[849],{"text":850,"type":60,"marks":851},"Les délais de remboursement",[852],{"type":159},{"type":56,"content":854},[855,857,866,872],{"text":856,"type":60},"Selon la loi, le ",{"text":858,"type":60,"marks":859},"remboursement des frais ",[860,863,864],{"type":534,"attrs":861},{"href":862,"uuid":62,"anchor":62,"target":62,"linktype":33},"https://www.spendesk.com/fr/blog/remboursement-frais-de-deplacement/",{"type":159},{"type":147,"attrs":865},{"color":24},{"text":867,"type":60,"marks":868},"professionnels",[869,870],{"type":159},{"type":147,"attrs":871},{"color":24},{"text":873,"type":60}," est soumis à la prescription quinquennale. C’est-à-dire, qu’en théorie, chaque salarié peut légalement être remboursé dans un délai de 5 ans maximum.",{"type":56,"content":875},[876,878,882],{"text":877,"type":60},"Pour autant, le chef d’entreprise peut délibérément imposer un délai plus court au travers d’une note de service, dans la convention collective ou dans sa politique d’encadrement des ",{"text":437,"type":60,"marks":879},[880],{"type":147,"attrs":881},{"color":24},{"text":319,"type":60},{"type":56,"content":884},[885,887,891,893,897,899,905],{"text":886,"type":60},"Une fois les ",{"text":493,"type":60,"marks":888},[889],{"type":147,"attrs":890},{"color":24},{"text":892,"type":60}," fournis, le ",{"text":894,"type":60,"marks":895},"délai moyen est de 1 mois",[896],{"type":159},{"text":898,"type":60}," pour ",{"text":900,"type":60,"marks":901},"obtenir un remboursement",[902],{"type":534,"attrs":903},{"href":904,"uuid":62,"anchor":62,"target":62,"linktype":33},"https://www.spendesk.com/fr/product/expense-management/",{"text":906,"type":60},". En effet l’approbation des dépenses par le manager, leur contrôle par le comptable, et l’exécution du virement sont des étapes souvent longues.",{"type":184,"attrs":908,"content":909},{"level":186},[910],{"text":911,"type":60,"marks":912},"Comment comptabiliser ses notes de frais ?",[913],{"type":159},{"type":210,"attrs":915},{"id":274,"body":916},[917],{"_uid":918,"html":919,"component":279},"i-e5691969-8f3a-4ac3-8a3f-30613ddb4078","\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;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/bf958518-4fe5-47fd-a854-7fc2a485b9d6.png\"  alt=\"Découvrez Spendesk\"/>\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, 'bf958518-4fe5-47fd-a854-7fc2a485b9d6', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":184,"attrs":921,"content":922},{"level":283},[923],{"text":924,"type":60,"marks":925},"Comptabilisation des notes de frais",[926],{"type":159},{"type":56,"content":928},[929],{"text":930,"type":60},"L’inscription des notes de frais dans la comptabilité demeure une étape délicate dont il est nécessaire de maîtriser tous les aspects.",{"type":56,"content":932},[933,935,939],{"text":934,"type":60},"Intégrer les informations dans votre ",{"text":936,"type":60,"marks":937},"système comptable",[938],{"type":159},{"text":940,"type":60}," est toujours plus facile lorsque vos salariés remplissent des notes de frais standardisées, à l’aide d’un modèle fourni à l’avance.",{"type":56,"content":942},[943,945,949,951,955],{"text":944,"type":60},"Qu’ils soient ",{"text":946,"type":60,"marks":947},"remboursés au réel ou au forfait",[948],{"type":159},{"text":950,"type":60},", l’enregistrement d’une note de frais correspond à l’ajout d’une écriture comptable au ",{"text":952,"type":60,"marks":953},"débit dans un compte de classe 6",[954],{"type":159},{"text":319,"type":60},{"type":56,"content":957},[958,960,965],{"text":959,"type":60},"Voici les comptes correspondants à chaque ",{"text":961,"type":60,"marks":962},"type de dépense",[963],{"type":147,"attrs":964},{"color":24},{"text":678,"type":60},{"type":702,"content":967},[968,980,999,1017,1029,1053,1065],{"type":705,"content":969},[970],{"type":56,"content":971},[972,974,978],{"text":973,"type":60},"Les cadeaux offerts à des tiers doivent être inscrits au ",{"text":975,"type":60,"marks":976},"compte 6234",[977],{"type":159},{"text":979,"type":60},", intitulé « Cadeaux ».",{"type":705,"content":981},[982],{"type":56,"content":983},[984,986,990,992,997],{"text":985,"type":60},"Le ",{"text":987,"type":60,"marks":988},"compte 6251",[989],{"type":159},{"text":991,"type":60},", « Voyages et déplacements », est destiné aux ",{"text":993,"type":60,"marks":994},"frais de transports",[995],{"type":147,"attrs":996},{"color":24},{"text":998,"type":60}," quel que soit le mode de déplacement utilisé.",{"type":705,"content":1000},[1001],{"type":56,"content":1002},[1003,1004,1009,1011,1015],{"text":294,"type":60},{"text":1005,"type":60,"marks":1006},"frais de logement",[1007],{"type":147,"attrs":1008},{"color":24},{"text":1010,"type":60}," et ceux de repas sont classés dans le ",{"text":1012,"type":60,"marks":1013},"compte 6256",[1014],{"type":159},{"text":1016,"type":60},", intitulé « Missions ».",{"type":705,"content":1018},[1019],{"type":56,"content":1020},[1021,1023,1027],{"text":1022,"type":60},"Un repas partagé avec des convives, tels qu’un client, doit être comptabilisé sur le ",{"text":1024,"type":60,"marks":1025},"compte 6257",[1026],{"type":159},{"text":1028,"type":60},", « Réceptions ».",{"type":705,"content":1030},[1031],{"type":56,"content":1032},[1033,1034,1038,1040,1045,1047,1051],{"text":985,"type":60},{"text":1035,"type":60,"marks":1036},"compte 647",[1037],{"type":159},{"text":1039,"type":60}," « Autres charges sociales» est utilisé pour recueillir les ",{"text":1041,"type":60,"marks":1042},"frais de transport",[1043],{"type":147,"attrs":1044},{"color":24},{"text":1046,"type":60}," entre le domicile et le ",{"text":632,"type":60,"marks":1048},[1049],{"type":147,"attrs":1050},{"color":24},{"text":1052,"type":60}," des salariés.",{"type":705,"content":1054},[1055],{"type":56,"content":1056},[1057,1059,1063],{"text":1058,"type":60},"Les achats de documents nécessaires à l’entreprise tels que les revues spécialisées ou les lettres d’informations professionnelles doivent être inscrites au ",{"text":1060,"type":60,"marks":1061},"compte 6181",[1062],{"type":159},{"text":1064,"type":60}," intitulé « Document générale ».",{"type":705,"content":1066},[1067],{"type":56,"content":1068},[1069,1071,1075],{"text":1070,"type":60},"Enfin, le ",{"text":1072,"type":60,"marks":1073},"compte 6064",[1074],{"type":159},{"text":1076,"type":60}," est destiné aux fournitures administratives et autres matériels de bureau.",{"type":56,"content":1078},[1079,1082,1084,1088],{"text":223,"type":60,"marks":1080},[1081],{"type":159},{"text":1083,"type":60}," Les remboursements à destination des salariés doivent être inclus sur le ",{"text":1085,"type":60,"marks":1086},"compte 421",[1087],{"type":159},{"text":1089,"type":60}," « Personnel – rémunérations dues ».",{"type":56},{"type":184,"attrs":1092,"content":1093},{"level":283},[1094,1100],{"text":1095,"type":60,"marks":1096},"Récupération de la TVA",[1097,1098],{"type":159},{"type":147,"attrs":1099},{"color":24},{"text":1101,"type":60,"marks":1102}," sur les notes de frais",[1103],{"type":159},{"type":56,"content":1105},[1106,1108,1116,1118,1122],{"text":1107,"type":60},"La TVA sur les notes de frais entre en catégorie « ",{"text":1109,"type":60,"marks":1110},"TVA déductible",[1111,1114],{"type":534,"attrs":1112},{"href":1113,"uuid":62,"anchor":62,"target":62,"linktype":33},"https://www.spendesk.com/fr/blog/tva-deductible/",{"type":147,"attrs":1115},{"color":24},{"text":1117,"type":60}," ». L’entreprise récupère donc son montant associé aux dépenses de ses salariés en déplacement, et pourra la déduire du montant de TVA à verser pour ses achats par exemple. Naturellement, la ",{"text":1119,"type":60,"marks":1120},"dépense doit être justifiée",[1121],{"type":159},{"text":319,"type":60},{"type":56,"content":1124},[1125,1127,1131,1133,1138],{"text":1126,"type":60},"Elle peut être récupérée sur ",{"text":1128,"type":60,"marks":1129},"tous types de repas et de déplacements",[1130],{"type":159},{"text":1132,"type":60}," (frais de ",{"text":1134,"type":60,"marks":1135},"péage",[1136],{"type":147,"attrs":1137},{"color":24},{"text":1139,"type":60},", frais de gazole à 80% pour un véhicule de tourisme et 100% pour un véhicule utilitaire). A noter qu’il n’est pas possible de récupérer la TVA sur les autres carburants ou tout autre moyen de transport.",{"type":56,"content":1141},[1142,1143,1148,1150,1155,1157,1162,1164,1168],{"text":294,"type":60},{"text":1144,"type":60,"marks":1145},"nuits",[1146],{"type":147,"attrs":1147},{"color":24},{"text":1149,"type":60}," d’hôtels destinées aux dirigeants et aux salariés d’une entreprise ne donnent pas droit à une ",{"text":1151,"type":60,"marks":1152},"récupération de la TVA",[1153],{"type":147,"attrs":1154},{"color":24},{"text":1156,"type":60},", tandis que les ",{"text":1158,"type":60,"marks":1159},"nuitées",[1160],{"type":147,"attrs":1161},{"color":24},{"text":1163,"type":60}," destinées aux clients et fournisseurs permettent une ",{"text":1165,"type":60,"marks":1166},"récupération intégrale",[1167],{"type":159},{"text":1169,"type":60},". Son montant sur les petits-déjeuners et boissons est également récupérable que cela soit pour un salarié, un dirigeant ou un client.",{"type":184,"attrs":1171,"content":1172},{"level":283},[1173,1177],{"text":1174,"type":60,"marks":1175},"Les salariés inclus dans la ",[1176],{"type":159},{"text":1178,"type":60,"marks":1179},"politique de dépenses",[1180,1181],{"type":159},{"type":147,"attrs":1182},{"color":24},{"type":56,"content":1184},[1185,1187,1192,1194,1198,1200,1204,1210,1212,1217],{"text":1186,"type":60},"Les notes de frais sont un moyens de déclarer les ",{"text":1188,"type":60,"marks":1189},"frais réels",[1190],{"type":147,"attrs":1191},{"color":24},{"text":1193,"type":60}," des salariés. 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Abonnez-vous à notre newsletter pour rester informé.",[3072,3073],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[3075],{"cta":3076,"_uid":3077,"items":3078,"heading":3197,"reverse":30,"component":1606,"sectionSettings":3218},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[3079,3138],{"_uid":3080,"title":3081,"component":1554,"description":3082},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":53,"content":3083},[3084,3088],{"type":56,"content":3085},[3086],{"text":3087,"type":60},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":3089,"attrs":3090,"content":3093},"ordered_list",{"order":3091},{"order":3092},1,[3094,3105,3116],{"type":705,"content":3095},[3096],{"type":56,"content":3097},[3098,3102,3104],{"text":3099,"type":60,"marks":3100},"Les dépenses stratégiques",[3101],{"type":159},{"text":3103,"type":60}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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L'entreprise dispose généralement de 30 jours pour répondre. En l'absence de régularisation, un redressement est prononcé : les sommes non exonérées sont réintégrées dans l'assiette des cotisations sociales, avec majoration de 10% et intérêts de retard de 0,20% par mois. En cas de mauvaise foi avérée, des majorations supplémentaires s'appliquent.",{"_uid":3334,"title":3335,"component":1554,"description":3336},"251c7644-9fa2-4418-a190-0f30c7710100","En cas de contrôle URSSAF, une photo de ticket numérisée est-elle suffisante comme justificatif ?",{"type":53,"content":3337},[3338],{"type":56,"attrs":3339,"content":3340},{"textAlign":62},[3341],{"text":3342,"type":60},"Oui, à condition que la numérisation respecte le cadre légal de la \"dématérialisation à valeur probante\" : image fidèle et lisible, horodatage et signature électronique garantissant l'intégrité du fichier. Spendesk est une plateforme certifiée valeur probante : lorsqu'un employé photographie son ticket via l'application, le document numérique a la même validité légale que le reçu papier lors d'un contrôle URSSAF. Les employés peuvent donc jeter les tickets papier en toute légalité. Les justificatifs sont conservés sur des serveurs sécurisés AWS en Europe pendant 10 ans.",{"_uid":3344,"title":3345,"component":1554,"description":3346},"e319de1a-86aa-46d5-8880-92592cbdbd04","Comment fonctionnent les indemnités kilométriques lors d'un contrôle URSSAF ?",{"type":53,"content":3347},[3348],{"type":56,"attrs":3349,"content":3350},{"textAlign":62},[3351],{"text":3352,"type":60},"Les indemnités kilométriques (IK) sont l'un des points les plus vérifiés par l'URSSAF. L'inspecteur contrôle que les distances déclarées sont cohérentes et que le barème officiel de l'administration fiscale a bien été appliqué selon la puissance fiscale du véhicule. Toute incohérence entraîne la réintégration dans l'assiette des cotisations. Le barème devient dégressif au-delà de 5 000 km parcourus dans l'année. Spendesk calcule automatiquement les IK selon le barème URSSAF en vigueur et ajuste le taux dès que le seuil annuel est dépassé.",{"_uid":3354,"title":3355,"component":1554,"description":3356},"c0642b1d-c9c8-4cfc-a62f-a60a94339862","Comment Spendesk aide-t-il les entreprises à éviter le redressement URSSAF sur les notes de frais ?",{"type":53,"content":3357},[3358],{"type":56,"attrs":3359,"content":3360},{"textAlign":62},[3361],{"text":3362,"type":60},"Spendesk élimine les deux principaux motifs de redressement URSSAF : l'absence de justificatif et le dépassement des barèmes. 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00:00","6",[],"Découvrez comment optimiser votre demande de remboursement de TVA avec notre guide pratique. Évitez les erreurs courantes et accélérez vos démarches grâce à des conseils experts et des outils adaptés.",[3468],{"_uid":3469,"items":3470,"heading":3516,"reverse":30,"component":1606,"sectionSettings":3534},"712cef3a-e312-425e-a949-263be46ee4d4",[3471,3480,3489,3498,3507],{"_uid":3472,"title":3473,"component":1554,"description":3474},"6b551f13-f76f-4b82-be53-0ad76690ac8b","Comment demander un remboursement de TVA en France pour les dépenses professionnelles ?",{"type":53,"content":3475},[3476],{"type":56,"content":3477},[3478],{"text":3479,"type":60},"Spendesk centralise les dépenses et les reçus pour faciliter la réclamation de TVA déductible : les factures et reçus sont stockés, catégorisés et exportés vers la comptabilité. Les rapports et exports permettent de justifier les montants réclamés auprès des autorités fiscales.",{"_uid":3481,"title":3482,"component":1554,"description":3483},"1f48044d-4847-44ba-88e9-69993c697ed6","Quels documents sont requis pour réclamer le remboursement de TVA ?",{"type":53,"content":3484},[3485],{"type":56,"content":3486},[3487],{"text":3488,"type":60},"Les documents typiques sont les factures originales ou électroniques avec TVA déductible, les reçus et justificatifs de paiement. Spendesk conserve les pièces jointes et les métadonnées pour les exports et audits.",{"_uid":3490,"title":3491,"component":1554,"description":3492},"fb6427f5-d25f-41e2-b8ba-fe668dbf3e73","Spendesk calcule-t-il la TVA déductible et prépare-t-il les déclarations ?",{"type":53,"content":3493},[3494],{"type":56,"content":3495},[3496],{"text":3497,"type":60},"Spendesk applique des règles de catégorisation et peut associer des codes TVA aux transactions ; les exports vers la comptabilité alimentent les déclarations de TVA. La préparation finale des déclarations reste du ressort du logiciel comptable ou de l'expert-comptable.",{"_uid":3499,"title":3500,"component":1554,"description":3501},"3299f6e9-0489-462b-83e4-2ab1376e626b","Combien de temps prend le remboursement de TVA avec Spendesk ?",{"type":53,"content":3502},[3503],{"type":56,"content":3504},[3505],{"text":3506,"type":60},"Spendesk ne gère pas directement les délais de remboursement par l'administration ; en revanche, la centralisation des justificatifs et des exports accélère la préparation du dossier de réclamation et la conciliation avec la comptabilité.",{"_uid":3508,"title":3509,"component":1554,"description":3510},"54c001b0-6488-4053-9b1d-9e6194c0802d","Spendesk s'intègre-t-il aux outils comptables pour la TVA ?",{"type":53,"content":3511},[3512],{"type":56,"content":3513},[3514],{"text":3515,"type":60},"Spendesk s'intègre aux logiciels comptables pour exporter les transactions, codes TVA et pièces jointes, ce qui facilite le reporting TVA 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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",[],[3601],{"cta":3602,"_uid":3603,"items":3604,"heading":3702,"reverse":30,"component":1606,"sectionSettings":3728},[],"6edc0361-e9fc-4532-a126-952dc5817fef",[3605,3626,3655,3681],{"_uid":3606,"hide":30,"title":3607,"component":1554,"description":3608},"205ee643-cc5d-4062-845e-f67a9a3fd054","Qu’est-ce qu’une carte essence entreprise ?",{"type":53,"attrs":3609,"content":3610},{"backgroundColor":62},[3611,3621],{"type":56,"attrs":3612,"content":3613},{"textAlign":62},[3614,3616,3620],{"text":3615,"type":60},"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":3617,"type":60,"marks":3618},"un plafond par conducteur",[3619],{"type":159},{"text":319,"type":60},{"type":56,"attrs":3622,"content":3623},{"textAlign":62},[3624],{"text":3625,"type":60},"Les transactions sont regroupées sur une facture mensuelle unique, ce qui facilite le suivi de la consommation et des dépenses par véhicule.",{"_uid":3627,"hide":30,"title":3628,"component":1554,"description":3629},"91f85fc3-d096-43e9-8fc9-09562af15234","La carte carburant est-elle un avantage en nature imposable ?",{"type":53,"attrs":3630,"content":3631},{"backgroundColor":62},[3632,3644],{"type":56,"attrs":3633,"content":3634},{"textAlign":62},[3635,3637,3643],{"text":3636,"type":60},"Lorsqu’elle est utilisée strictement à des fins professionnelles et que les dépenses sont justifiées, une carte carburant ne constitue pas un ",{"text":775,"type":60,"marks":3638},[3639,3642],{"type":534,"attrs":3640},{"href":3641,"uuid":62,"anchor":62,"target":2679,"linktype":33},"https://www.compta-online.com/avantage-en-nature-vehicule-comment-le-calculer-ao1003",{"type":159},{"text":319,"type":60},{"type":56,"attrs":3645,"content":3646},{"textAlign":62},[3647,3649,3653],{"text":3648,"type":60},"En revanche, un usage personnel non justifié peut être requalifié par l’URSSAF. L’entreprise doit donc définir ",{"text":3650,"type":60,"marks":3651},"des règles d’utilisation claires",[3652],{"type":159},{"text":3654,"type":60}," et conserver les justificatifs nécessaires.",{"_uid":3656,"hide":30,"title":3657,"component":1554,"description":3658},"51402b23-4ddc-40f0-8a73-108a464893a7","Faut-il choisir une carte prépayée ou une carte à facturation différée ?",{"type":53,"attrs":3659,"content":3660},{"backgroundColor":62},[3661,3666,3676],{"type":56,"attrs":3662,"content":3663},{"textAlign":62},[3664],{"text":3665,"type":60},"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":56,"attrs":3667,"content":3668},{"textAlign":62},[3669,3671,3675],{"text":3670,"type":60},"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":3672,"type":60,"marks":3673},"un suivi régulier des dépenses engagées",[3674],{"type":159},{"text":319,"type":60},{"type":56,"attrs":3677,"content":3678},{"textAlign":62},[3679],{"text":3680,"type":60},"Le choix dépend donc du niveau de contrôle souhaité et du fonctionnement de votre trésorerie.",{"_uid":3682,"hide":30,"title":3683,"component":1554,"description":3684},"a45eec69-1918-4f34-a61c-7188db47e89a","Comment choisir une carte carburant pour son entreprise ?",{"type":53,"attrs":3685,"content":3686},{"backgroundColor":62},[3687,3692],{"type":56,"attrs":3688,"content":3689},{"textAlign":62},[3690],{"text":3691,"type":60},"Commencez par analyser votre volume de carburant, le nombre de conducteurs et les stations fréquentées. 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Découvrez les règles, justificatifs et taux à appliquer.\n",[],[3801],{"cta":3802,"_uid":3803,"items":3804,"heading":3915,"reverse":30,"component":1606,"sectionSettings":3941},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[3805,3831,3873,3894],{"_uid":3806,"hide":30,"title":3807,"component":1554,"description":3808},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":53,"attrs":3809,"content":3810},{"backgroundColor":62},[3811,3821,3826],{"type":56,"attrs":3812,"content":3813},{"textAlign":62},[3814,3816,3820],{"text":3815,"type":60},"Oui, mais le taux dépend ",{"text":3817,"type":60,"marks":3818},"du carburant et du type de véhicule",[3819],{"type":159},{"text":319,"type":60},{"type":56,"attrs":3822,"content":3823},{"textAlign":62},[3824],{"text":3825,"type":60},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":56,"attrs":3827,"content":3828},{"textAlign":62},[3829],{"text":3830,"type":60},"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":3832,"hide":30,"title":3833,"component":1554,"description":3834},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":53,"attrs":3835,"content":3836},{"backgroundColor":62},[3837,3842,3847,3863],{"type":56,"attrs":3838,"content":3839},{"textAlign":62},[3840],{"text":3841,"type":60},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":56,"attrs":3843,"content":3844},{"textAlign":62},[3845],{"text":3846,"type":60},"La TVA s’élève généralement à :",{"type":702,"content":3848},[3849,3856],{"type":705,"content":3850},[3851],{"type":56,"attrs":3852,"content":3853},{"textAlign":62},[3854],{"text":3855,"type":60},"10 % sur la nourriture ;",{"type":705,"content":3857},[3858],{"type":56,"attrs":3859,"content":3860},{"textAlign":62},[3861],{"text":3862,"type":60},"20 % sur les boissons alcoolisées.",{"type":56,"attrs":3864,"content":3865},{"textAlign":62},[3866,3868,3872],{"text":3867,"type":60},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":3869,"type":60,"marks":3870},"une facture nominative et détaillée est nécessaire",[3871],{"type":159},{"text":319,"type":60},{"_uid":3874,"hide":30,"title":3875,"component":1554,"description":3876},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":53,"attrs":3877,"content":3878},{"backgroundColor":62},[3879,3884],{"type":56,"attrs":3880,"content":3881},{"textAlign":62},[3882],{"text":3883,"type":60},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":56,"attrs":3885,"content":3886},{"textAlign":62},[3887,3889,3893],{"text":3888,"type":60},"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":3890,"type":60,"marks":3891},"s’il apparaît sur une ligne distincte de la facture",[3892],{"type":159},{"text":319,"type":60},{"_uid":3895,"hide":30,"title":3896,"component":1554,"description":3897},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":53,"attrs":3898,"content":3899},{"backgroundColor":62},[3900,3905],{"type":56,"attrs":3901,"content":3902},{"textAlign":62},[3903],{"text":3904,"type":60},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":56,"attrs":3906,"content":3907},{"textAlign":62},[3908,3910,3914],{"text":3909,"type":60},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":3911,"type":60,"marks":3912},"d’un justificatif conforme",[3913],{"type":159},{"text":319,"type":60},[3916],{"cta":3917,"_uid":3918,"title":3919,"eyebrow":3929,"subtitle":3936,"component":184,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":3939,"sectionSettings":3940,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":53,"attrs":3920,"content":3921},{"backgroundColor":62},[3922],{"type":184,"attrs":3923,"content":3924},{"level":186,"textAlign":62},[3925],{"text":3926,"type":60,"marks":3927},"Questions fréquentes sur la TVA récupérable des notes de frais",[3928],{"type":159},{"type":53,"attrs":3930,"content":3931},{"backgroundColor":62},[3932],{"type":56,"attrs":3933,"content":3934},{"textAlign":62},[3935],{"text":1927,"type":60},{"type":53,"content":3937},[3938],{"type":56},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[3950,3951,3952],{"path":3948,"name":62,"lang":68,"published":62},{"path":3948,"name":62,"lang":74,"published":62},{"path":3948,"name":62,"lang":76,"published":62},["Island",3954],{"key":3955,"result":3956},"MarkdownRenderer_LnIjq4EuDCwPw61WcTF3VUKbbUtaGtpXSV1JvOFmDnM",{"head":3957},{"link":3958,"style":3959},[],[],1793980905978]