[{"data":1,"prerenderedAt":2838},["ShallowReactive",2],{"fr-blog/notes-de-frais-loi-remboursements":3,"fr-global-content":518,"fr-article-global-content":1858,"fr-blog-article-more-articles-208735182":2117},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":505,"full_slug":506,"sort_by_date":60,"position":507,"tag_list":508,"is_startpage":30,"parent_id":509,"meta_data":60,"group_id":510,"first_published_at":511,"release_id":60,"lang":66,"path":60,"alternates":512,"default_full_slug":513,"translated_slugs":514},"Notes de frais : ce que permet la loi pour faciliter le remboursement","2022-10-24T15:54:21.807Z","2026-11-03T12:12:49.397Z","2026-11-03T12:12:49.421Z",208735182,"db0dd7a4-e808-442d-b460-ae87f5ac5b7a",{"_uid":11,"roles":12,"title":4,"author":13,"topics":76,"content":108,"category":467,"language":493,"component":480,"heroMedia":494,"sidebarCta":501,"publishedAt":502,"readingTime":503,"redirectUrl":24,"listingImage":504,"metaDescription":24},"6086cba2-060b-440a-8c61-3eb2e3f3dfa0",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":58,"full_slug":59,"sort_by_date":60,"position":61,"tag_list":62,"is_startpage":30,"parent_id":63,"meta_data":60,"group_id":64,"first_published_at":65,"release_id":60,"lang":66,"path":60,"alternates":67,"default_full_slug":68,"translated_slugs":69,"_stopResolving":75},"Juliette Hervé","2022-10-19T17:36:15.928Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:20.108Z",206165077,"75432d6d-a8b9-4b76-b4e3-192482c975a1",{"_uid":21,"name":14,"links":22,"picture":44,"lastName":46,"component":47,"firstName":48,"description":49},"ed375fcf-6d1e-4874-81ae-97a16b9c5b1c",[23,37],{"tag":24,"_uid":25,"icon":26,"link":31,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"","9b882ffa-35eb-470c-aca9-216ca859e7a8",{"id":27,"alt":24,"name":24,"focus":24,"title":24,"filename":28,"copyright":24,"fieldtype":29,"is_external_url":30},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":24,"url":32,"linktype":33,"fieldtype":34,"cached_url":32},"https://www.linkedin.com/in/juliette-herve-webmarketing/","url","multilink","primary","cta",{"tag":24,"_uid":38,"icon":39,"link":42,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"d2566de7-0c45-4ec5-85ca-da8db04b35b5",{"id":40,"alt":24,"name":24,"focus":24,"title":24,"filename":41,"copyright":24,"fieldtype":29,"is_external_url":30},4129793,"https://a.storyblok.com/f/146026/x/9a557168a2/ic_twitter.svg",{"id":24,"url":43,"linktype":33,"fieldtype":34,"cached_url":43},"https://twitter.com/juherloc",{"alt":45,"name":24,"focus":24,"title":24,"filename":45,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/433x433/0a9e200a62/b55347be4f6487255b241265eda18683","Hervé","author","Juliette",{"type":50,"content":51},"doc",[52],{"type":53,"content":54},"paragraph",[55],{"text":56,"type":57},"Juliette is Marketing Manager at Spendesk since Octobre 2018. 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Logiquement, vos salariés vont avancer de plus en plus de frais professionnels, qui devront être remboursés rapidement pour ne pas les mettre dans l'embarras.",{"type":53,"content":123},[124],{"type":125,"attrs":126},"blok",{"id":127,"body":128},"366fd343-535b-46eb-aa94-be6ea22c552d",[129],{"_uid":130,"html":131,"component":132},"331f4e26-7833-4a3c-877f-d45398574d1c","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-87379373-3527-4e81-82aa-5229d9ffa5b0\">\u003Cspan class=\"hs-cta-node hs-cta-87379373-3527-4e81-82aa-5229d9ffa5b0\" id=\"hs-cta-87379373-3527-4e81-82aa-5229d9ffa5b0\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/87379373-3527-4e81-82aa-5229d9ffa5b0\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-87379373-3527-4e81-82aa-5229d9ffa5b0\" style=\"border-width:0px;\" height=\"142\" width=\"1531\" src=\"https://no-cache.hubspot.com/cta/default/2694209/87379373-3527-4e81-82aa-5229d9ffa5b0.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '87379373-3527-4e81-82aa-5229d9ffa5b0', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":53,"content":134},[135],{"text":136,"type":57},"Petite mise en situation !",{"type":53,"content":138},[139],{"text":140,"type":57},"Un beau matin, vous recevez un coup de téléphone de votre DAF, croulant sous les factures et les justificatifs suite aux nombreuses notes de frais établies.",{"type":53,"content":142},[143],{"text":144,"type":57},"Il faut réagir. Bien que la note de frais ne soit contrainte à aucun formalisme, il existe plusieurs modes de remboursement autorisés par la loi. Selon les cas, des seuils s’appliquent.",{"type":53,"content":146},[147,149,154],{"text":148,"type":57},"En résumé : ",{"text":150,"type":57,"marks":151},"leur remboursement peut être simplifié grâce à l’adoption de bons réflexes et en fonction du cadre déterminé par la loi",[152],{"type":153},"bold",{"text":155,"type":57},".",{"type":53,"content":157},[158,160,174],{"text":159,"type":57},"En complément, la mise en place d’une ",{"text":161,"type":57,"marks":162},"politique proactive de gestion des notes de frais",[163],{"type":164,"attrs":165},"link",{"href":166,"uuid":167,"anchor":60,"target":60,"linktype":168,"story":169},"gestion-deplacements-professionnels-politique-depense","9c02da8a-c0ac-42d3-b275-f36292a5bb90","story",{"name":170,"id":171,"uuid":167,"slug":166,"url":172,"full_slug":173,"_stopResolving":75},"Déplacements professionnels : établir une politique de dépenses",208732496,"blog/gestion-deplacements-professionnels-politique-depense","fr/blog/gestion-deplacements-professionnels-politique-depense",{"text":175,"type":57}," y concourt également.",{"type":53,"content":177},[178,180,186],{"text":179,"type":57},"Nous vous présentons dans cet article tout ce qu’il faut savoir pour optimiser le ",{"text":181,"type":57,"marks":182},"remboursement des frais avancés",[183],{"type":164,"attrs":184},{"href":185,"uuid":60,"anchor":60,"target":60,"linktype":33},"/fr/product/expense-management/",{"text":187,"type":57}," par vos salariés et simplifier la vie de votre DAF.",{"type":189,"attrs":190,"content":192},"heading",{"level":191},2,[193],{"text":194,"type":57},"Comment rembourser les notes de frais ?",{"type":53,"content":196},[197],{"type":198,"attrs":199},"image",{"id":60,"alt":200,"src":201,"title":60,"source":60,"copyright":60,"meta_data":202},"startup-spending","https://get.spendesk.com/hubfs/startup-spending.jpg",{},{"type":53,"content":204},[205,207],{"text":206,"type":57},"La loi offre deux possibilités aux employeurs : ",{"text":208,"type":57,"marks":209},"rembourser les frais au réel ou au forfait.",[210],{"type":164,"attrs":211},{"href":212,"uuid":213,"anchor":60,"target":60,"linktype":168},"rembourser-frais-reels-forfait","a0cf7afa-59a5-4c5c-a9a8-57f6c392193a",{"type":53,"content":215},[216,218,222,224,228],{"text":217,"type":57},"Si vous choisissez le ",{"text":219,"type":57,"marks":220},"remboursement au réel",[221],{"type":153},{"text":223,"type":57},", l’employeur est tenu de ",{"text":225,"type":57,"marks":226},"rembourser la somme exactement dépensée",[227],{"type":153},{"text":229,"type":57}," par l’employé.",{"type":53,"content":231},[232,244],{"text":233,"type":57,"marks":234},"Pour les justifier, il doit fournir un reçu",[235],{"type":164,"attrs":236},{"href":237,"uuid":238,"anchor":60,"target":60,"linktype":168,"story":239},"justificatif-note-de-frais","5b0290d9-8850-4a7b-b1eb-28768d4a72ae",{"name":240,"id":241,"uuid":238,"slug":237,"url":242,"full_slug":243,"_stopResolving":75},"​À quoi ressemble un bon justificatif de note de frais ?",208730445,"blog/justificatif-note-de-frais","fr/blog/justificatif-note-de-frais",{"text":245,"type":57}," pour chacune des dépenses. Ceux-ci sont accompagnés d’une note de frais qui récapitule les informations nécessaires pour obtenir le remboursement.",{"type":53,"content":247},[248,249,253,255,259],{"text":217,"type":57},{"text":250,"type":57,"marks":251},"remboursement forfaitaire",[252],{"type":153},{"text":254,"type":57},", l’employeur détermine un ",{"text":256,"type":57,"marks":257},"montant fixe à rembourser",[258],{"type":153},{"text":260,"type":57}," au salarié pour chaque type de dépense.",{"type":53,"content":262},[263,265,277],{"text":264,"type":57},"Selon les cas, le remboursement peut être automatisé. Par exemple, s'il doit utiliser sa voiture personnelle pour des déplacements professionnels de manière régulière, alors l’entreprise peut verser un montant mensuel fixe au salarié concerné sous forme d’",{"text":266,"type":57,"marks":267},"indemnités kilométriques",[268],{"type":164,"attrs":269},{"href":270,"uuid":271,"anchor":60,"target":60,"linktype":168,"story":272},"notes-de-frais-kilometriques-bareme","67183713-bfde-4aa4-aed1-ac5bf750e69c",{"name":273,"id":274,"uuid":271,"slug":270,"url":275,"full_slug":276,"_stopResolving":75},"Barème kilométrique URSSAF 2026 : calculer et rembourser les indemnités kilométriques",208732882,"blog/notes-de-frais-kilometriques-bareme","fr/blog/notes-de-frais-kilometriques-bareme",{"text":155,"type":57},{"type":53,"content":279},[280,282,286],{"text":281,"type":57},"L’employeur est libre de choisir son ",{"text":283,"type":57,"marks":284},"mode de remboursement",[285],{"type":153},{"text":155,"type":57},{"type":53,"content":288},[289],{"text":290,"type":57},"Cependant, il est courant et conseillé de consulter les employés pour connaître leur préférence. Bien qu’il ne soit pas obligatoire de choisir le même mode d’indemnisation pour tous les salariés, de nombreuses entreprises ont recours à un système unique pour simplifier les procédures.",{"type":53,"content":292},[293,295,307],{"text":294,"type":57},"Surtout, ne perdez jamais de vue qu’",{"text":296,"type":57,"marks":297},"une dépense engagée doit être obligatoirement justifiée",[298],{"type":164,"attrs":299},{"href":300,"uuid":301,"anchor":60,"target":60,"linktype":168,"story":302},"controle-urssaff-notes-de-frais","02385623-fe2e-494e-82e2-5b94a7a9eb7e",{"name":303,"id":304,"uuid":301,"slug":300,"url":305,"full_slug":306,"_stopResolving":75},"URSSAF et notes de frais : comment éviter le redressement",208733104,"blog/controle-urssaff-notes-de-frais","fr/blog/controle-urssaff-notes-de-frais",{"text":308,"type":57}," pour donner lieu à un remboursement.",{"type":189,"attrs":310,"content":311},{"level":191},[312],{"text":313,"type":57},"Quel délai légal pour effectuer le remboursement ?",{"type":53,"content":315},[316],{"type":198,"attrs":317},{"id":60,"alt":318,"src":319,"title":60,"source":60,"copyright":60,"meta_data":320},"Delai-loi","https://get.spendesk.com/hubfs/img-post/analogue-classic-clock-280264.jpg",{},{"type":53,"content":322},[323,325,331,333,337,339,343],{"text":324,"type":57},"Selon la loi, le ",{"text":326,"type":57,"marks":327},"remboursement des frais",[328],{"type":164,"attrs":329},{"href":330,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.spendesk.com/fr/blog/remboursement-frais-de-deplacement/",{"text":332,"type":57}," professionnels est soumis à la ",{"text":334,"type":57,"marks":335},"prescription quinquennale",[336],{"type":153},{"text":338,"type":57},", c’est à dire que vous disposez de ",{"text":340,"type":57,"marks":341},"5 années maximum",[342],{"type":153},{"text":344,"type":57}," pour réclamer et obtenir un remboursement.",{"type":53,"content":346},[347],{"text":348,"type":57},"Dans la plupart des cas, chaque entreprise fixe son propre délai dans une note de service pour que le salarié fournisse les justificatifs et envoie sa note de frais au service comptable.",{"type":53,"content":350},[351],{"text":352,"type":57},"Malgré cela, un salarié peut demander à appliquer la loi et bénéficie de la prescription quinquennale suite à un arrêt de la Cour de cassation de 2009.",{"type":53,"content":354},[355,357,369],{"text":356,"type":57},"En moyenne, ",{"text":358,"type":57,"marks":359},"les entreprises remboursent leurs employés dans un délai compris entre 3 et 5 semaines",[360],{"type":164,"attrs":361},{"href":362,"uuid":363,"anchor":60,"target":60,"linktype":168,"story":364},"delai-remboursement-notes-de-frais","00584db8-7e26-4364-a6e7-b1256364fea4",{"name":365,"id":366,"uuid":363,"slug":362,"url":367,"full_slug":368,"_stopResolving":75},"Remboursement des notes de frais : passez à la vitesse supérieure !",208733096,"blog/delai-remboursement-notes-de-frais","fr/blog/delai-remboursement-notes-de-frais",{"text":155,"type":57},{"type":189,"attrs":371,"content":372},{"level":191},[373],{"text":374,"type":57},"Tout montant peut-il passer par la note de frais ?",{"type":53,"content":376},[377],{"type":198,"attrs":378,"marks":382},{"id":60,"alt":379,"src":380,"title":60,"source":60,"copyright":60,"meta_data":381},"remboursement-employes","https://get.spendesk.com/hubfs/jordan-rowland-716475-unsplash.jpg",{},[383],{"type":153},{"type":53,"content":385},[386,390],{"text":387,"type":57,"marks":388},"La loi encadre les montants qu’un employeur peut rembourser à ses salariés.",[389],{"type":153},{"text":391,"type":57}," Au delà, les sommes versées sont requalifiées en tant qu’avantage en nature.",{"type":53,"content":393},[394,396,399,401,413,415,419],{"text":395,"type":57},"De nombreuses dépenses telles que les repas pris au restaurant, les ",{"text":266,"type":57,"marks":397},[398],{"type":153},{"text":400,"type":57},", les ",{"text":402,"type":57,"marks":403},"frais de déplacements",[404],{"type":164,"attrs":405},{"href":406,"uuid":407,"anchor":60,"target":60,"linktype":168,"story":408},"frais-deplacement-limites-remboursement","ef1314ea-e236-49ed-96ce-5e352f511a9f",{"name":409,"id":410,"uuid":407,"slug":406,"url":411,"full_slug":412,"_stopResolving":75},"Frais de déplacement : des limites au remboursement ?",208730202,"blog/frais-deplacement-limites-remboursement","fr/blog/frais-deplacement-limites-remboursement",{"text":414,"type":57},", l’achat de nouveau matériel ou les frais engagés pour le ",{"text":416,"type":57,"marks":417},"télétravail",[418],{"type":153},{"text":420,"type":57}," sont règlementées.",{"type":53,"content":422},[423,425,431],{"text":424,"type":57},"Les taux et barèmes sont directement consultables et mis à jour ",{"text":426,"type":57,"marks":427},"sur le site de l’administration fiscale",[428],{"type":164,"attrs":429},{"href":430,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.urssaf.fr/portail/home/taux-et-baremes/frais-professionnels.html",{"text":155,"type":57},{"type":53,"content":433},[434],{"text":435,"type":57},"Rembourser les notes de frais des salariés n’est pas si difficile que cela lorsque l’entreprise possède des processus clairs et correctement définis.",{"type":53,"content":437},[438],{"text":439,"type":57},"N’hésitez pas à rédiger une politique d’encadrement des frais professionnels récapitulant tous les droits et devoirs du salarié.",{"type":53,"content":441},[442,444,451],{"text":443,"type":57},"Cependant, des solutions (telles que Spendesk) permettent aux salariés de ",{"text":445,"type":57,"marks":446},"ne plus avancer de frais",[447],{"type":164,"attrs":448},{"href":449,"uuid":450,"anchor":60,"target":60,"linktype":168},"carte-spendesk-note-de-frais","4e8e5fe5-dfbd-41c5-bd21-413ce1614200",{"text":452,"type":57}," en les dotant 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Spendesk centralise règles de conformité et workflows d'approbation, déclenchant la demande d'attestation automatiquement pour les catégories ou montants configurés dans les politiques de dépenses.",{"_uid":2221,"title":2222,"component":1974,"description":2223},"5efdde78-a24b-4f90-9b05-4c9e023a6c14","Comment rédiger correctement une attestation sur l'honneur pour une note de frais ?",{"type":50,"content":2224},[2225],{"type":53,"content":2226},[2227],{"text":2228,"type":57},"Une attestation sur l'honneur doit inclure nom, date, description des dépenses, montant, lieu et signature déclarant l'exactitude des informations fournies. 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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",[],[2484],{"cta":2485,"_uid":2486,"items":2487,"heading":2586,"reverse":30,"component":2114,"sectionSettings":2612},[],"6edc0361-e9fc-4532-a126-952dc5817fef",[2488,2509,2539,2565],{"_uid":2489,"hide":30,"title":2490,"component":1974,"description":2491},"205ee643-cc5d-4062-845e-f67a9a3fd054","Qu’est-ce qu’une carte essence entreprise ?",{"type":50,"attrs":2492,"content":2493},{"backgroundColor":60},[2494,2504],{"type":53,"attrs":2495,"content":2496},{"textAlign":60},[2497,2499,2503],{"text":2498,"type":57},"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":2500,"type":57,"marks":2501},"un plafond par conducteur",[2502],{"type":153},{"text":155,"type":57},{"type":53,"attrs":2505,"content":2506},{"textAlign":60},[2507],{"text":2508,"type":57},"Les transactions sont regroupées sur une facture mensuelle unique, ce qui facilite le suivi de la consommation et des dépenses par véhicule.",{"_uid":2510,"hide":30,"title":2511,"component":1974,"description":2512},"91f85fc3-d096-43e9-8fc9-09562af15234","La carte carburant est-elle un avantage en nature imposable ?",{"type":50,"attrs":2513,"content":2514},{"backgroundColor":60},[2515,2528],{"type":53,"attrs":2516,"content":2517},{"textAlign":60},[2518,2520,2527],{"text":2519,"type":57},"Lorsqu’elle est utilisée strictement à des fins professionnelles et que les dépenses sont justifiées, une carte carburant ne constitue pas un ",{"text":2521,"type":57,"marks":2522},"avantage en nature",[2523,2526],{"type":164,"attrs":2524},{"href":2525,"uuid":60,"anchor":60,"target":1571,"linktype":33},"https://www.compta-online.com/avantage-en-nature-vehicule-comment-le-calculer-ao1003",{"type":153},{"text":155,"type":57},{"type":53,"attrs":2529,"content":2530},{"textAlign":60},[2531,2533,2537],{"text":2532,"type":57},"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":2556,"type":57,"marks":2557},"un suivi régulier des dépenses engagées",[2558],{"type":153},{"text":155,"type":57},{"type":53,"attrs":2561,"content":2562},{"textAlign":60},[2563],{"text":2564,"type":57},"Le choix dépend donc du niveau de contrôle souhaité et du fonctionnement de votre trésorerie.",{"_uid":2566,"hide":30,"title":2567,"component":1974,"description":2568},"a45eec69-1918-4f34-a61c-7188db47e89a","Comment choisir une carte carburant pour son entreprise ?",{"type":50,"attrs":2569,"content":2570},{"backgroundColor":60},[2571,2576],{"type":53,"attrs":2572,"content":2573},{"textAlign":60},[2574],{"text":2575,"type":57},"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",[],[2685],{"cta":2686,"_uid":2687,"items":2688,"heading":2800,"reverse":30,"component":2114,"sectionSettings":2826},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[2689,2715,2758,2779],{"_uid":2690,"hide":30,"title":2691,"component":1974,"description":2692},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":50,"attrs":2693,"content":2694},{"backgroundColor":60},[2695,2705,2710],{"type":53,"attrs":2696,"content":2697},{"textAlign":60},[2698,2700,2704],{"text":2699,"type":57},"Oui, mais le taux dépend ",{"text":2701,"type":57,"marks":2702},"du carburant et du type de véhicule",[2703],{"type":153},{"text":155,"type":57},{"type":53,"attrs":2706,"content":2707},{"textAlign":60},[2708],{"text":2709,"type":57},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":53,"attrs":2711,"content":2712},{"textAlign":60},[2713],{"text":2714,"type":57},"Le GPL liquéfié, le GNV et l’électricité ouvrent droit à une récupération de 100 % dans les deux cas. Le GPL à l’état gazeux reste plafonné à 50 % pour les véhicules de tourisme.",{"_uid":2716,"hide":30,"title":2717,"component":1974,"description":2718},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":50,"attrs":2719,"content":2720},{"backgroundColor":60},[2721,2726,2731,2748],{"type":53,"attrs":2722,"content":2723},{"textAlign":60},[2724],{"text":2725,"type":57},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":53,"attrs":2727,"content":2728},{"textAlign":60},[2729],{"text":2730,"type":57},"La TVA s’élève généralement à :",{"type":2732,"content":2733},"bullet_list",[2734,2741],{"type":1989,"content":2735},[2736],{"type":53,"attrs":2737,"content":2738},{"textAlign":60},[2739],{"text":2740,"type":57},"10 % sur la nourriture ;",{"type":1989,"content":2742},[2743],{"type":53,"attrs":2744,"content":2745},{"textAlign":60},[2746],{"text":2747,"type":57},"20 % sur les boissons alcoolisées.",{"type":53,"attrs":2749,"content":2750},{"textAlign":60},[2751,2753,2757],{"text":2752,"type":57},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":2754,"type":57,"marks":2755},"une facture nominative et détaillée est nécessaire",[2756],{"type":153},{"text":155,"type":57},{"_uid":2759,"hide":30,"title":2760,"component":1974,"description":2761},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":50,"attrs":2762,"content":2763},{"backgroundColor":60},[2764,2769],{"type":53,"attrs":2765,"content":2766},{"textAlign":60},[2767],{"text":2768,"type":57},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":53,"attrs":2770,"content":2771},{"textAlign":60},[2772,2774,2778],{"text":2773,"type":57},"Elle peut en revanche être déduite lorsqu’il s’agit de l’hébergement d’un client ou d’un fournisseur invité. Le petit-déjeuner peut également ouvrir droit à récupération ",{"text":2775,"type":57,"marks":2776},"s’il apparaît sur une ligne distincte de la facture",[2777],{"type":153},{"text":155,"type":57},{"_uid":2780,"hide":30,"title":2781,"component":1974,"description":2782},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":50,"attrs":2783,"content":2784},{"backgroundColor":60},[2785,2790],{"type":53,"attrs":2786,"content":2787},{"textAlign":60},[2788],{"text":2789,"type":57},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":53,"attrs":2791,"content":2792},{"textAlign":60},[2793,2795,2799],{"text":2794,"type":57},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":2796,"type":57,"marks":2797},"d’un justificatif conforme",[2798],{"type":153},{"text":155,"type":57},[2801],{"cta":2802,"_uid":2803,"title":2804,"eyebrow":2814,"subtitle":2821,"component":189,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2824,"sectionSettings":2825,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":50,"attrs":2805,"content":2806},{"backgroundColor":60},[2807],{"type":189,"attrs":2808,"content":2809},{"level":191,"textAlign":60},[2810],{"text":2811,"type":57,"marks":2812},"Questions fréquentes sur la TVA récupérable des notes de frais",[2813],{"type":153},{"type":50,"attrs":2815,"content":2816},{"backgroundColor":60},[2817],{"type":53,"attrs":2818,"content":2819},{"textAlign":60},[2820],{"text":816,"type":57},{"type":50,"content":2822},[2823],{"type":53},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[2835,2836,2837],{"path":2833,"name":60,"lang":66,"published":60},{"path":2833,"name":60,"lang":72,"published":60},{"path":2833,"name":60,"lang":74,"published":60},1793980900509]