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Ces ",[142],{"type":143},"bold",{"text":145,"type":57,"marks":146},"frais de déplacements",[147,148],{"type":143},{"type":149,"attrs":150},"link",{"href":151,"uuid":151,"title":60,"anchor":60,"target":60,"linktype":152},"note-de-frais-impots-urssaf-tout-savoir","story",{"text":154,"type":57,"marks":155}," font obligatoirement l'objet d'un remboursement de la part de l'employeur : transport, utilisation du véhicule personnel, hébergement, restaurant, etc.",[156],{"type":143},{"type":53,"content":158},[159,161,167,169,173],{"text":160,"type":57},"Plusieurs politiques d'indemnisation peuvent être mises en place et des bonnes pratiques permettent d'optimiser le coût de ces frais. Car d'après le ",{"text":162,"type":57,"marks":163},"baromètre Carlson Wagonlit",[164],{"type":149,"attrs":165},{"href":166,"title":60},"http://www.tourhebdo.com/actualites/detail/84478/voyage-d-affaires-le-cout-moyen-du-deplacement-est-de-285-euros-.html",{"text":168,"type":57},", le ",{"text":170,"type":57,"marks":171},"montant moyen d'un voyage d'affaires est d'environ 280€",[172],{"type":143},{"text":174,"type":57}," par collaborateur.",{"type":53,"content":176},[177],{"type":178,"attrs":179},"blok",{"body":180},[181],{"_uid":182,"html":183,"component":184},"a7c884af-aa68-4cd1-923e-d8862f17de84","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-08dcb631-c0a9-425f-83f6-74167b35dd2a\">\u003Cspan class=\"hs-cta-node hs-cta-08dcb631-c0a9-425f-83f6-74167b35dd2a\" id=\"hs-cta-08dcb631-c0a9-425f-83f6-74167b35dd2a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/08dcb631-c0a9-425f-83f6-74167b35dd2a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-08dcb631-c0a9-425f-83f6-74167b35dd2a\" style=\"border-width:0px;\" height=\"150\" width=\"1000\" src=\"https://no-cache.hubspot.com/cta/default/2694209/08dcb631-c0a9-425f-83f6-74167b35dd2a.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, '08dcb631-c0a9-425f-83f6-74167b35dd2a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":186,"attrs":187,"content":189},"heading",{"level":188},2,[190],{"text":191,"type":57},"Quelle indemnisation des frais de déplacements ?",{"type":53,"content":193},[194],{"text":195,"type":57},"Les frais de déplacements peuvent être de différentes natures. On considère comme frais de déplacement l'achat d'un billet de train ou d'avion, la location d'une voiture, les frais de carburant, les réservations de nuits d'hôtel et même l'utilisation du véhicule personnel du salarié.",{"type":53,"content":197},[198,200,204],{"text":199,"type":57},"Pour les rembourser, les ",{"text":201,"type":57,"marks":202},"entreprises s'appuient sur deux principales politiques d'indemnisation",[203],{"type":143},{"text":205,"type":57}," :",{"type":207,"attrs":208,"content":210},"bullet_list",{"tight":30,"key":209},"ul-0",[211,218],{"type":212,"content":213},"list_item",[214],{"type":53,"content":215},[216],{"text":217,"type":57},"Remboursement au frais réel.",{"type":212,"content":219},[220],{"type":53,"content":221},[222],{"text":223,"type":57},"Remboursement au forfait.",{"type":53,"content":225},[226,231,239],{"text":227,"type":57,"marks":228},"NB: Une autre solution existe, avez-vous pensez aux ",[229],{"type":230},"italic",{"text":232,"type":57,"marks":233},"cartes de paiement virtuelles",[234,235,236],{"type":230},{"type":143},{"type":149,"attrs":237},{"href":238,"uuid":238,"title":60,"anchor":60,"target":60,"linktype":152},"choisir-carte-carte-bancaire-virtuelle-pour-salari%C3%A9s",{"text":240,"type":57,"marks":241},".",[242],{"type":230},{"type":53,"content":244},[245,247,251,253,259,261,265,267,271,273,277],{"text":246,"type":57},"L'",{"text":248,"type":57,"marks":249},"indemnisation aux frais réels",[250],{"type":143},{"text":252,"type":57}," repose sur l'utilisation de notes de frais. Les salariés compilent les ",{"text":254,"type":57,"marks":255},"justificatifs liés à leurs dépenses",[256],{"type":149,"attrs":257},{"href":258,"uuid":258,"title":60,"anchor":60,"target":60,"linktype":152},"comment-traiter-une-note-de-frais-sans-justificatif",{"text":260,"type":57}," et créent des notes de frais. Suite à quoi leur employeur les rembourse, généralement, en fin de mois. Un système qui engendre des ",{"text":262,"type":57,"marks":263},"lenteurs dans le processus comptable",[264],{"type":143},{"text":266,"type":57},", qui ",{"text":268,"type":57,"marks":269},"coûte cher",[270],{"type":143},{"text":272,"type":57}," à l'entreprise et qui peut même ",{"text":274,"type":57,"marks":275},"inciter à la fraude",[276],{"type":143},{"text":240,"type":57},{"type":53,"content":279},[280,282,289,295,297,301,303,307,309,313],{"text":281,"type":57},"D'un autre côté il y a ",{"text":283,"type":57,"marks":284},"l'",[285],{"type":149,"attrs":286},{"href":287,"uuid":288,"title":60,"anchor":60,"target":60,"linktype":152},"rembourser-frais-reels-forfait","a0cf7afa-59a5-4c5c-a9a8-57f6c392193a",{"text":290,"type":57,"marks":291},"indemnisation au forfait",[292,293],{"type":143},{"type":149,"attrs":294},{"href":287,"uuid":288,"title":60,"anchor":60,"target":60,"linktype":152},{"text":296,"type":57},". Dans ce cas là, une enveloppe budgétaire est négociée entre l'employeur et le salarié. Ce budget doit ",{"text":298,"type":57,"marks":299},"couvrir l'intégralité des sommes engagées lors de déplacements",[300],{"type":143},{"text":302,"type":57},". Si cette approche permet de maîtriser les coûts pour l'employeur, elle peut en revanche être restrictive pour le salarié. Il peut en effet dans certaines situations ",{"text":304,"type":57,"marks":305},"se retrouver",[306],{"type":143},{"text":308,"type":57}," ",{"text":310,"type":57,"marks":311},"bloqué par le manque de ressources",[312],{"type":143},{"text":314,"type":57}," pour assumer les frais. 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Créditée d'un montant défini à l'avance par le DAF et/ou l'employeur, la carte remise à l'employé lui permet de ",{"text":333,"type":57,"marks":334},"payer en toute simplicité en ligne ou sur le terrain",[335],{"type":149,"attrs":336},{"href":337,"title":60},"/fr/use-cases/travel-spending/",{"text":240,"type":57},{"type":53,"content":340},[341],{"text":342,"type":57},"Dans tous les cas de figure, elles sont sécurisées, à usage unique et leur interface web couplée à une application simplifient leur utilisation :",{"type":207,"attrs":344,"content":346},{"tight":30,"key":345},"ul-1",[347,357,365,375],{"type":212,"content":348},[349],{"type":53,"content":350},[351,353],{"text":352,"type":57},"Aperçu des ",{"text":354,"type":57,"marks":355},"dépenses en temps réel",[356],{"type":143},{"type":212,"content":358},[359],{"type":53,"content":360},[361],{"text":362,"type":57,"marks":363},"Levée ou abaissement des plafonds",[364],{"type":143},{"type":212,"content":366},[367],{"type":53,"content":368},[369,373],{"text":370,"type":57,"marks":371},"Transmission des justificatifs",[372],{"type":143},{"text":374,"type":57}," en direct",{"type":212,"content":376},[377],{"type":53,"content":378},[379,383],{"text":380,"type":57,"marks":381},"Export des données",[382],{"type":143},{"text":384,"type":57}," vers le logiciel comptable",{"type":53,"content":386},[387,389,393],{"text":388,"type":57},"C'est une solution qui apporte énormément d'",{"text":390,"type":57,"marks":391},"agilité à l'entreprise dans sa gestion financière",[392],{"type":143},{"text":240,"type":57},{"type":186,"attrs":395,"content":396},{"level":188},[397],{"text":398,"type":57},"Quelles sont les bonnes pratiques ?",{"type":53,"content":400},[401,403,416],{"text":402,"type":57},"Quelque soit la méthode de ",{"text":404,"type":57,"marks":405},"remboursement des frais de déplacement",[406,407],{"type":143},{"type":149,"attrs":408},{"href":409,"uuid":410,"title":60,"anchor":60,"target":60,"linktype":152,"story":411},"procedure-remboursement-notes-de-frais-entreprise","4749a78d-e7ce-4d50-bccc-64ba5c934dcc",{"name":412,"id":413,"uuid":410,"slug":409,"url":414,"full_slug":415,"_stopResolving":75},"Comment établir un bon processus de remboursement des notes de frais ?",208730907,"blog/procedure-remboursement-notes-de-frais-entreprise","fr/blog/procedure-remboursement-notes-de-frais-entreprise",{"text":417,"type":57},", le DAF et l'employeur ont tout à gagner à impulser des bonnes pratiques au sein de l'entreprise.",{"type":53,"content":419},[420,422,426,433,437],{"text":421,"type":57},"La première est bien évidemment de ",{"text":423,"type":57,"marks":424},"définir une ",[425],{"type":143},{"text":427,"type":57,"marks":428},"politique de dépenses",[429,430],{"type":143},{"type":149,"attrs":431},{"href":432,"uuid":432,"title":60,"anchor":60,"target":60,"linktype":152},"gestion-des-depenses-en-entreprise",{"text":434,"type":57,"marks":435}," claire",[436],{"type":143},{"text":438,"type":57}," :",{"type":207,"attrs":440,"content":441},{"tight":30,"key":209},[442,448,454,460],{"type":212,"content":443},[444],{"type":53,"content":445},[446],{"text":447,"type":57},"Qui peut engager des frais ?",{"type":212,"content":449},[450],{"type":53,"content":451},[452],{"text":453,"type":57},"Pour quels types de frais en particulier ?",{"type":212,"content":455},[456],{"type":53,"content":457},[458],{"text":459,"type":57},"Dans le cadre de quelles missions ?",{"type":212,"content":461},[462],{"type":53,"content":463},[464],{"text":465,"type":57},"Et pour quels montants maximum ?",{"type":53,"content":467},[468],{"text":469,"type":57},"Evidemment, une bonne communication interne va de pair, des réunions sont souvent nécessaires.",{"type":53,"content":471},[472,474,478],{"text":473,"type":57},"La transparence doit aussi être de rigueur. Si salariés comme dirigeants ont connaissance du coût réel engagé par chacun lors de leurs déplacements, un ",{"text":475,"type":57,"marks":476},"phénomène d'auto-contrôle et d’auto-discipline",[477],{"type":143},{"text":479,"type":57}," se met alors en place. 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Les acteurs de la fintech proposent à ce titre des services à la fois novateurs et performants. 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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",[],[2521],{"cta":2522,"_uid":2523,"items":2524,"heading":2623,"reverse":30,"component":2182,"sectionSettings":2649},[],"6edc0361-e9fc-4532-a126-952dc5817fef",[2525,2546,2576,2602],{"_uid":2526,"hide":30,"title":2527,"component":2043,"description":2528},"205ee643-cc5d-4062-845e-f67a9a3fd054","Qu’est-ce qu’une carte essence entreprise ?",{"type":50,"attrs":2529,"content":2530},{"backgroundColor":60},[2531,2541],{"type":53,"attrs":2532,"content":2533},{"textAlign":60},[2534,2536,2540],{"text":2535,"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":2537,"type":57,"marks":2538},"un plafond par conducteur",[2539],{"type":143},{"text":240,"type":57},{"type":53,"attrs":2542,"content":2543},{"textAlign":60},[2544],{"text":2545,"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":2547,"hide":30,"title":2548,"component":2043,"description":2549},"91f85fc3-d096-43e9-8fc9-09562af15234","La carte carburant est-elle un avantage en nature imposable ?",{"type":50,"attrs":2550,"content":2551},{"backgroundColor":60},[2552,2565],{"type":53,"attrs":2553,"content":2554},{"textAlign":60},[2555,2557,2564],{"text":2556,"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":2558,"type":57,"marks":2559},"avantage en nature",[2560,2563],{"type":149,"attrs":2561},{"href":2562,"uuid":60,"anchor":60,"target":1640,"linktype":33},"https://www.compta-online.com/avantage-en-nature-vehicule-comment-le-calculer-ao1003",{"type":143},{"text":240,"type":57},{"type":53,"attrs":2566,"content":2567},{"textAlign":60},[2568,2570,2574],{"text":2569,"type":57},"En revanche, un usage personnel non justifié peut être requalifié par l’URSSAF. L’entreprise doit donc définir ",{"text":2571,"type":57,"marks":2572},"des règles d’utilisation claires",[2573],{"type":143},{"text":2575,"type":57}," et conserver les justificatifs nécessaires.",{"_uid":2577,"hide":30,"title":2578,"component":2043,"description":2579},"51402b23-4ddc-40f0-8a73-108a464893a7","Faut-il choisir une carte prépayée ou une carte à facturation différée ?",{"type":50,"attrs":2580,"content":2581},{"backgroundColor":60},[2582,2587,2597],{"type":53,"attrs":2583,"content":2584},{"textAlign":60},[2585],{"text":2586,"type":57},"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":53,"attrs":2588,"content":2589},{"textAlign":60},[2590,2592,2596],{"text":2591,"type":57},"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":2593,"type":57,"marks":2594},"un suivi régulier des dépenses engagées",[2595],{"type":143},{"text":240,"type":57},{"type":53,"attrs":2598,"content":2599},{"textAlign":60},[2600],{"text":2601,"type":57},"Le choix dépend donc du niveau de contrôle souhaité et du fonctionnement de votre trésorerie.",{"_uid":2603,"hide":30,"title":2604,"component":2043,"description":2605},"a45eec69-1918-4f34-a61c-7188db47e89a","Comment choisir une carte carburant pour son entreprise ?",{"type":50,"attrs":2606,"content":2607},{"backgroundColor":60},[2608,2613],{"type":53,"attrs":2609,"content":2610},{"textAlign":60},[2611],{"text":2612,"type":57},"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":53,"attrs":2614,"content":2615},{"textAlign":60},[2616,2618,2622],{"text":2617,"type":57},"Si vos salariés règlent aussi des repas, des péages, des hôtels ou des achats professionnels, vérifiez si ",{"text":2619,"type":57,"marks":2620},"une carte multi-usages ne couvrirait pas mieux l’ensemble de vos 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Découvrez les règles, justificatifs et taux à appliquer.\n",[],[2722],{"cta":2723,"_uid":2724,"items":2725,"heading":2836,"reverse":30,"component":2182,"sectionSettings":2862},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[2726,2752,2794,2815],{"_uid":2727,"hide":30,"title":2728,"component":2043,"description":2729},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":50,"attrs":2730,"content":2731},{"backgroundColor":60},[2732,2742,2747],{"type":53,"attrs":2733,"content":2734},{"textAlign":60},[2735,2737,2741],{"text":2736,"type":57},"Oui, mais le taux dépend ",{"text":2738,"type":57,"marks":2739},"du carburant et du type de véhicule",[2740],{"type":143},{"text":240,"type":57},{"type":53,"attrs":2743,"content":2744},{"textAlign":60},[2745],{"text":2746,"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":2748,"content":2749},{"textAlign":60},[2750],{"text":2751,"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":2753,"hide":30,"title":2754,"component":2043,"description":2755},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":50,"attrs":2756,"content":2757},{"backgroundColor":60},[2758,2763,2768,2784],{"type":53,"attrs":2759,"content":2760},{"textAlign":60},[2761],{"text":2762,"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":2764,"content":2765},{"textAlign":60},[2766],{"text":2767,"type":57},"La TVA s’élève généralement à :",{"type":207,"content":2769},[2770,2777],{"type":212,"content":2771},[2772],{"type":53,"attrs":2773,"content":2774},{"textAlign":60},[2775],{"text":2776,"type":57},"10 % sur la nourriture ;",{"type":212,"content":2778},[2779],{"type":53,"attrs":2780,"content":2781},{"textAlign":60},[2782],{"text":2783,"type":57},"20 % sur les boissons alcoolisées.",{"type":53,"attrs":2785,"content":2786},{"textAlign":60},[2787,2789,2793],{"text":2788,"type":57},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":2790,"type":57,"marks":2791},"une facture nominative et détaillée est nécessaire",[2792],{"type":143},{"text":240,"type":57},{"_uid":2795,"hide":30,"title":2796,"component":2043,"description":2797},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":50,"attrs":2798,"content":2799},{"backgroundColor":60},[2800,2805],{"type":53,"attrs":2801,"content":2802},{"textAlign":60},[2803],{"text":2804,"type":57},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":53,"attrs":2806,"content":2807},{"textAlign":60},[2808,2810,2814],{"text":2809,"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":2811,"type":57,"marks":2812},"s’il apparaît sur une ligne distincte de la facture",[2813],{"type":143},{"text":240,"type":57},{"_uid":2816,"hide":30,"title":2817,"component":2043,"description":2818},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":50,"attrs":2819,"content":2820},{"backgroundColor":60},[2821,2826],{"type":53,"attrs":2822,"content":2823},{"textAlign":60},[2824],{"text":2825,"type":57},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":53,"attrs":2827,"content":2828},{"textAlign":60},[2829,2831,2835],{"text":2830,"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":2832,"type":57,"marks":2833},"d’un justificatif conforme",[2834],{"type":143},{"text":240,"type":57},[2837],{"cta":2838,"_uid":2839,"title":2840,"eyebrow":2850,"subtitle":2857,"component":186,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2860,"sectionSettings":2861,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":50,"attrs":2841,"content":2842},{"backgroundColor":60},[2843],{"type":186,"attrs":2844,"content":2845},{"level":188,"textAlign":60},[2846],{"text":2847,"type":57,"marks":2848},"Questions fréquentes sur la TVA récupérable des notes de frais",[2849],{"type":143},{"type":50,"attrs":2851,"content":2852},{"backgroundColor":60},[2853],{"type":53,"attrs":2854,"content":2855},{"textAlign":60},[2856],{"text":886,"type":57},{"type":50,"content":2858},[2859],{"type":53},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3120,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[2871,2872,2873],{"path":2869,"name":60,"lang":66,"published":60},{"path":2869,"name":60,"lang":72,"published":60},{"path":2869,"name":60,"lang":74,"published":60},1793980906248]