[{"data":1,"prerenderedAt":2969},["ShallowReactive",2],{"fr-blog/tva-deductible":3,"fr-global-content":842,"fr-article-global-content":2181,"fr-blog-article-more-articles-208729716":2436},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":829,"full_slug":830,"sort_by_date":59,"position":831,"tag_list":832,"is_startpage":29,"parent_id":833,"meta_data":59,"group_id":834,"first_published_at":835,"release_id":59,"lang":65,"path":59,"alternates":836,"default_full_slug":837,"translated_slugs":838},"TVA déductible : comment ça fonctionne et pour quelles notes de frais ?","2022-10-24T15:35:13.782Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:24.360Z",208729716,"a7258d85-f543-4351-862a-96d2a4c5ee89",{"_uid":11,"roles":12,"title":4,"author":13,"topics":75,"content":134,"category":722,"language":748,"component":735,"heroMedia":749,"sidebarCta":756,"publishedAt":757,"readingTime":758,"redirectUrl":23,"listingImage":759,"metaDescription":760,"componentsAfterTheArticle":761},"877a7055-d83f-4270-9c31-6c128029756b",[],{"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},"Juliette Hervé","2022-10-19T17:36:15.928Z","2026-03-12T10:47:20.108Z",206165077,"75432d6d-a8b9-4b76-b4e3-192482c975a1",{"_uid":20,"name":14,"links":21,"picture":43,"lastName":45,"component":46,"firstName":47,"description":48},"ed375fcf-6d1e-4874-81ae-97a16b9c5b1c",[22,36],{"tag":23,"_uid":24,"icon":25,"link":30,"type":23,"label":23,"style":34,"component":35,"onClickEvent":23,"openInANewTab":29,"horizontalFill":29},"","9b882ffa-35eb-470c-aca9-216ca859e7a8",{"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/juliette-herve-webmarketing/","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},"d2566de7-0c45-4ec5-85ca-da8db04b35b5",{"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/juherloc",{"alt":44,"name":23,"focus":23,"title":23,"filename":44,"copyright":23,"fieldtype":28,"is_external_url":29},"https://a.storyblok.com/f/146026/433x433/0a9e200a62/b55347be4f6487255b241265eda18683","Hervé","author","Juliette",{"type":49,"content":50},"doc",[51],{"type":52,"content":53},"paragraph",[54],{"text":55,"type":56},"Juliette is Marketing Manager at Spendesk since Octobre 2018. By joining the tribe, she wants to make the finance world easier to understand for people who, just like her, aren't coming from that sector.","text","juliette-herve","fr/blog/author/juliette-herve",null,-140,[],176408854,"9baa96ac-ad9f-4270-922b-0fdea865e093","2022-11-02T15:26:08.935Z","fr",[],"blog/author/juliette-herve",[69,70,72],{"path":67,"name":59,"lang":65,"published":59},{"path":67,"name":59,"lang":71,"published":59},"de",{"path":67,"name":59,"lang":73,"published":59},"es",true,[76,107],{"name":77,"created_at":78,"published_at":79,"updated_at":80,"id":81,"uuid":82,"content":83,"slug":94,"full_slug":95,"sort_by_date":59,"position":96,"tag_list":97,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":99,"first_published_at":100,"release_id":59,"lang":65,"path":59,"alternates":101,"default_full_slug":102,"translated_slugs":103,"_stopResolving":74},"Gestion des dépenses","2022-10-19T17:57:49.883Z","2026-09-29T09:14:42.092Z","2026-09-29T09:14:42.108Z",206171402,"10ebb00d-65f3-42f6-997a-5aaf2acb94de",{"seo":84,"_uid":92,"name":77,"component":93},[85],{"_uid":86,"noIndex":29,"component":87,"metaFields":88},"2aa0fc88-49a5-41a4-a816-354e28dce638","seo",{"_uid":89,"plugin":90,"description":91},"8bba7b1a-dbab-4ced-b302-6091bbc1233f","meta-fields","Gestion des depenses d'entreprise : visibilite, controle et process pour garder les depenses alignees sur le budget.","5e8bdb3b-8902-4018-b794-cc7a6b9d58e2","tag","gestion-des-depenses","fr/blog/topic/gestion-des-depenses",-60,[],176456153,"20ad7c2f-9f74-406b-8af8-7d8b9f4125de","2022-11-02T15:24:55.480Z",[],"blog/topic/gestion-des-depenses",[104,105,106],{"path":102,"name":59,"lang":65,"published":59},{"path":102,"name":59,"lang":71,"published":59},{"path":102,"name":59,"lang":73,"published":59},{"name":108,"created_at":109,"published_at":110,"updated_at":111,"id":112,"uuid":113,"content":114,"slug":122,"full_slug":123,"sort_by_date":59,"position":124,"tag_list":125,"is_startpage":29,"parent_id":98,"meta_data":59,"group_id":126,"first_published_at":127,"release_id":59,"lang":65,"path":59,"alternates":128,"default_full_slug":129,"translated_slugs":130,"_stopResolving":74},"Notes de frais","2022-10-19T17:57:50.190Z","2026-09-29T09:14:44.189Z","2026-09-29T09:14:44.205Z",206171403,"ab5734cd-4449-4b9d-89e2-405cc85961a4",{"seo":115,"_uid":121,"name":108,"component":93},[116],{"_uid":117,"noIndex":29,"component":87,"metaFields":118},"f1ae0a38-14c8-4a27-adc8-67938dc90bf8",{"_uid":119,"plugin":90,"description":120},"a0a7ddba-0e2b-46ed-9634-6e8a49797d3f","Notes de frais : saisie, validation et remboursement, pour un processus plus simple pour les salaries et les equipes finance.","e9d615d6-b141-48b8-bba8-c990d6cb30cb","notes-de-frais","fr/blog/topic/notes-de-frais",-70,[],"263331e0-32d9-4246-8f97-b931c67c9f0b","2022-11-02T15:24:55.148Z",[],"blog/topic/notes-de-frais",[131,132,133],{"path":129,"name":59,"lang":65,"published":59},{"path":129,"name":59,"lang":71,"published":59},{"path":129,"name":59,"lang":73,"published":59},{"type":49,"content":135},[136,153,160,166,176,180,185,200,204,218,223,228,232,266,271,275,319,335,357,365,374,379,395,410,415,425,429,463,468,472,478,484,502,525,529,565,570,587,631,639,644,648,679,701,713],{"type":52,"content":137},[138,140,145,147,151],{"text":139,"type":56},"Vous vous posez des questions sur ce que signifie \"",{"text":141,"type":56,"marks":142},"TVA déductible",[143],{"type":144},"bold",{"text":146,"type":56},"\", comment cette dernière fonctionne et quels sont concrètement les frais professionnels pour lesquels le montant de TVA est déductible ? On vous donne ",{"text":148,"type":56,"marks":149},"toutes les clés dans ce guide complet",[150],{"type":144},{"text":152,"type":56},".",{"type":154,"attrs":155,"content":157},"heading",{"level":156},2,[158],{"text":159,"type":56},"Qu'est-ce que la TVA déductible ?",{"type":154,"attrs":161,"content":163},{"level":162},3,[164],{"text":165,"type":56},"Définition de la TVA",{"type":52,"content":167},[168,170,174],{"text":169,"type":56},"La ",{"text":171,"type":56,"marks":172},"Taxe sur le Valeur Ajoutée (TVA)",[173],{"type":144},{"text":175,"type":56}," est un impôt indirect à la consommation qui touche principalement le consommateur final. On dit qu'il est indirect parce qu'il n'est pas collecté directement par l'État, à l'inverse des impôts sur le revenu, la taxe d'habitation ou la taxe foncière par exemple.",{"type":52,"content":177},[178],{"text":179,"type":56},"C'est en fait une taxe qui vient s'ajouter au prix de tous les produits qui y sont assujettis, soit la quasi-totalité. Les taux en France peuvent être normaux (20%), réduits (à 10% ou 5,5%) ou particuliers (2,1%).",{"type":154,"attrs":181,"content":182},{"level":162},[183],{"text":184,"type":56},"TVA collectée versus TVA déductible",{"type":52,"content":186},[187,189,193,195,199],{"text":188,"type":56},"Concrètement, la ",{"text":190,"type":56,"marks":191},"TVA",[192],{"type":144},{"text":194,"type":56}," est donc payée par le consommateur final, collectée par les entreprises, puis reversée à l'administration fiscale. On parle donc de ",{"text":196,"type":56,"marks":197},"TVA collectée",[198],{"type":144},{"text":152,"type":56},{"type":52,"content":201},[202],{"text":203,"type":56},"Parce qu'en effet, lorsque vous êtes une entreprise et que vous vendez un produit ou service, l'État prélève cette fameuse Taxe sur la Valeur Ajoutée (ou TVA).",{"type":52,"content":205},[206,208,211,213,217],{"text":207,"type":56},"A l'inverse, la ",{"text":141,"type":56,"marks":209},[210],{"type":144},{"text":212,"type":56}," est le montant de TVA que l'entreprise paye sur ses achats auprès de ses fournisseurs, et qui va donc pouvoir être déduite de la ",{"text":214,"type":56,"marks":215},"déclaration de TVA",[216],{"type":144},{"text":152,"type":56},{"type":154,"attrs":219,"content":220},{"level":156},[221],{"text":222,"type":56},"Comment fonctionne la TVA déductible ?",{"type":154,"attrs":224,"content":225},{"level":162},[226],{"text":227,"type":56},"Respecter les conditions de fond, de forme et de temps",{"type":52,"content":229},[230],{"text":231,"type":56},"Le principe général du droit à déduction de la TVA repose sur trois conditions cumulatives :",{"type":233,"content":234},"bullet_list",[235,246,256],{"type":236,"content":237},"list_item",[238],{"type":52,"content":239},[240,244],{"text":241,"type":56,"marks":242},"Conditions de fond :",[243],{"type":144},{"text":245,"type":56}," Les opérations ouvrant droit à déduction sont les opérations effectivement imposées à la TVA.",{"type":236,"content":247},[248],{"type":52,"content":249},[250,254],{"text":251,"type":56,"marks":252},"Conditions de forme :",[253],{"type":144},{"text":255,"type":56}," Pour être déductible, la taxe doit figurer sur un document légal (facture, document douanier, document d'autoliquidation).",{"type":236,"content":257},[258],{"type":52,"content":259},[260,264],{"text":261,"type":56,"marks":262},"Conditions de temps :",[263],{"type":144},{"text":265,"type":56}," À partir du moment où la TVA devient exigible chez le fournisseur, elle est aussi déductible chez le client.",{"type":154,"attrs":267,"content":268},{"level":162},[269],{"text":270,"type":56},"Processus de déduction de la TVA",{"type":52,"content":272},[273],{"text":274,"type":56},"Plus concrètement pour l'équipe administrative et financière, cela signifie qu'un ensemble de règles doit être respecté pour demander cette déduction de TVA :",{"type":233,"content":276},[277,287,297,307],{"type":236,"content":278},[279],{"type":52,"content":280},[281,285],{"text":282,"type":56,"marks":283},"La demande de remboursement",[284],{"type":144},{"text":286,"type":56}," doit toujours être justifiée par la facture d’achat originale, sur laquelle apparaît le montant de la TVA.",{"type":236,"content":288},[289],{"type":52,"content":290},[291,295],{"text":292,"type":56,"marks":293},"Les dépenses à rembourser",[294],{"type":144},{"text":296,"type":56}," doivent servir l’activité de l’entreprise.",{"type":236,"content":298},[299],{"type":52,"content":300},[301,305],{"text":302,"type":56,"marks":303},"Les factures",[304],{"type":144},{"text":306,"type":56}," doivent impérativement mentionner le nom de l’entreprise.",{"type":236,"content":308},[309],{"type":52,"content":310},[311,313,317],{"text":312,"type":56},"La TVA doit ",{"text":314,"type":56,"marks":315},"être exigible",[316],{"type":144},{"text":318,"type":56}," chez le vendeur.",{"type":52,"content":320},[321,323,327,329,333],{"text":322,"type":56},"A noter que si le ",{"text":324,"type":56,"marks":325},"montant de la TVA déductible est supérieur à celui de la TVA collectée",[326],{"type":144},{"text":328,"type":56},", il y a par conséquent un excédent que l'on appelle « ",{"text":330,"type":56,"marks":331},"crédit de TVA",[332],{"type":144},{"text":334,"type":56}," ». Dans cette situation, vous avez donc deux moyens pour récupérer la TVA :",{"type":233,"content":336},[337,347],{"type":236,"content":338},[339],{"type":52,"content":340},[341,345],{"text":342,"type":56,"marks":343},"L’imputation",[344],{"type":144},{"text":346,"type":56}," : imputer le crédit TVA sur la TVA due de la prochaine déclaration.",{"type":236,"content":348},[349],{"type":52,"content":350},[351,355],{"text":352,"type":56,"marks":353},"Le remboursement",[354],{"type":144},{"text":356,"type":56}," : demander le paiement du crédit de la TVA au Service des Impôts.",{"type":52,"content":358},[359,363],{"text":360,"type":56,"marks":361},"Remarque :",[362],{"type":144},{"text":364,"type":56}," En cas d'acquisition d'un bien à usage mixte (professionnel et privé), il doit être utilisé au moins à 10% dans le cadre professionnel. Sous ce seuil, aucune TVA n'est récupérable.",{"type":366,"attrs":367},"blok",{"id":368,"body":369},"9cfa8489-4331-4ea4-9df4-68c989fa5f82",[370],{"_uid":371,"html":372,"component":373},"i-a9a1dd80-f8ec-49a5-9052-780f0f86f067","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003Cspan class=\"hs-cta-node hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\" id=\"hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\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/d9239f25-aafd-4134-8d45-5ac16c34dbce\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-d9239f25-aafd-4134-8d45-5ac16c34dbce\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce.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, 'd9239f25-aafd-4134-8d45-5ac16c34dbce', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":154,"attrs":375,"content":376},{"level":156},[377],{"text":378,"type":56},"Quelles notes de frais profitent de la TVA déductible ?",{"type":52,"content":380},[381,383,393],{"text":382,"type":56},"Il est possible pour l'entreprise de récupérer le montant de la TVA sur les ",{"text":384,"type":56,"marks":385},"notes de frais,",[386],{"type":387,"attrs":388},"link",{"href":389,"uuid":390,"anchor":59,"target":391,"linktype":392},"/fr/lp/notes-de-frais","cc96cc58-8bd4-4751-a590-a4b3b98cfe93","_self","story",{"text":394,"type":56}," sous certaines conditions et pour certaines catégories de dépenses : déplacements, frais de réception, frais de bouche, carburant, etc.",{"type":52,"content":396},[397,399,403,405,409],{"text":398,"type":56},"Mais à chaque type de dépense s'applique ",{"text":400,"type":56,"marks":401},"sa disposition légale",[402],{"type":144},{"text":404,"type":56},". Il est alors très important que l'équipe finance connaissent les règles en vigueur pour ",{"text":406,"type":56,"marks":407},"gérer au mieux la comptabilité de l'entreprise",[408],{"type":144},{"text":152,"type":56},{"type":154,"attrs":411,"content":412},{"level":162},[413],{"text":414,"type":56},"Dispositions générales de la TVA sur les notes de frais",{"type":52,"content":416},[417,419,423],{"text":418,"type":56},"Sur les notes de frais, la ",{"text":420,"type":56,"marks":421},"TVA est dite \"déductible\"",[422],{"type":144},{"text":424,"type":56},". Donc nous l'avons compris, ça signifie qu'elle est payée par l'entreprise lors de l'achat.",{"type":52,"content":426},[427],{"text":428,"type":56},"Afin de récupérer le montant de cette TVA dans les notes de frais, certaines conditions doivent être réunies :",{"type":233,"content":430},[431,441,451],{"type":236,"content":432},[433],{"type":52,"content":434},[435,437],{"text":436,"type":56},"La dépense réalisée doit être ",{"text":438,"type":56,"marks":439},"engagée dans l'intérêt de l'entreprise.",[440],{"type":144},{"type":236,"content":442},[443],{"type":52,"content":444},[445,449],{"text":446,"type":56,"marks":447},"La dépense doit être reliée à un justificatif",[448],{"type":144},{"text":450,"type":56}," en bonne et due forme.",{"type":236,"content":452},[453],{"type":52,"content":454},[455,457,461],{"text":456,"type":56},"Chaque facture doit être adressée ",{"text":458,"type":56,"marks":459},"au nom de l'entreprise",[460],{"type":144},{"text":462,"type":56}," (entité).",{"type":154,"attrs":464,"content":465},{"level":162},[466],{"text":467,"type":56},"TVA sur les notes de frais : cas particuliers",{"type":52,"content":469},[470],{"text":471,"type":56},"Il existe certaines spécificités légales lors des frais de déplacement, de missions, d'hébergement, etc. Les éléments à prendre en compte sont les suivants :",{"type":154,"attrs":473,"content":475},{"level":474},4,[476],{"text":477,"type":56},"TVA sur les frais de déplacement et les frais de mission",{"type":154,"attrs":479,"content":481},{"level":480},5,[482],{"text":483,"type":56},"Les frais de déplacement",{"type":52,"content":485},[486,488,500],{"text":487,"type":56},"Concernant les ",{"text":489,"type":56,"marks":490},"frais de déplacement,",[491],{"type":387,"attrs":492},{"href":493,"uuid":494,"anchor":59,"target":59,"linktype":392,"story":495},"remboursement-frais-de-deplacement","d0e4ac04-e3b7-49db-aa65-b212d0e7e3c7",{"name":496,"id":497,"uuid":494,"slug":493,"url":498,"full_slug":499,"_stopResolving":74},"Remboursement des frais de déplacement : définition, enjeux & procédures",208730189,"blog/remboursement-frais-de-deplacement","fr/blog/remboursement-frais-de-deplacement",{"text":501,"type":56}," la TVA de certaines dépenses peut être récupérée :",{"type":233,"content":503},[504,514],{"type":236,"content":505},[506],{"type":52,"content":507},[508,510],{"text":509,"type":56},"Les ",{"text":511,"type":56,"marks":512},"péages autoroutiers",[513],{"type":144},{"type":236,"content":515},[516],{"type":52,"content":517},[518,519,523],{"text":509,"type":56},{"text":520,"type":56,"marks":521},"frais de carburant pour le gazole et l'essence",[522],{"type":144},{"text":524,"type":56}," (à 80% pour un véhicule de tourisme et 100% pour un utilitaire)",{"type":52,"content":526},[527],{"text":528,"type":56},"En revanche, la TVA n'est pas récupérable sur les dépenses suivantes :",{"type":233,"content":530},[531,543],{"type":236,"content":532},[533],{"type":52,"content":534},[535,537,541],{"text":536,"type":56},"Le ",{"text":538,"type":56,"marks":539},"transport",[540],{"type":144},{"text":542,"type":56}," en avion, train, taxi, bus, bateau, etc.",{"type":236,"content":544},[545],{"type":52,"content":546},[547,549,553,555,559,561],{"text":548,"type":56},"L'",{"text":550,"type":56,"marks":551},"achat",[552],{"type":144},{"text":554,"type":56},", la ",{"text":556,"type":56,"marks":557},"location",[558],{"type":144},{"text":560,"type":56}," ainsi que l'",{"text":562,"type":56,"marks":563},"entretien d'un véhicule de tourisme",[564],{"type":144},{"type":154,"attrs":566,"content":567},{"level":480},[568],{"text":569,"type":56},"Les frais de mission",{"type":52,"content":571},[572,573,585],{"text":509,"type":56},{"text":574,"type":56,"marks":575},"frais de repas",[576],{"type":387,"attrs":577},{"href":578,"uuid":579,"anchor":59,"target":59,"linktype":392,"story":580},"frais-repas-reels-connaitre-limites-indemnisation","f33d4743-aef0-47c5-b85a-bd673feba71c",{"name":581,"id":582,"uuid":579,"slug":578,"url":583,"full_slug":584,"_stopResolving":74},"Frais de repas réels : connaitre les limites d'indemnisation",208730193,"blog/frais-repas-reels-connaitre-limites-indemnisation","fr/blog/frais-repas-reels-connaitre-limites-indemnisation",{"text":586,"type":56}," entrent dans la catégorie des frais de missions et des dépenses sur lesquelles la TVA peut être récupérée par l'entreprise :",{"type":233,"content":588},[589,597,605,613,623],{"type":236,"content":590},[591],{"type":52,"content":592},[593],{"text":594,"type":56,"marks":595},"Repas d'un 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-->",{"name":723,"created_at":724,"published_at":6,"updated_at":725,"id":726,"uuid":727,"content":728,"slug":735,"full_slug":736,"sort_by_date":59,"position":737,"tag_list":738,"is_startpage":29,"parent_id":739,"meta_data":59,"group_id":740,"first_published_at":741,"release_id":59,"lang":65,"path":59,"alternates":742,"default_full_slug":743,"translated_slugs":744,"_stopResolving":74},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":729,"icon":730,"name":723,"component":734},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":731,"alt":732,"name":23,"focus":23,"title":23,"filename":733,"copyright":23,"fieldtype":28,"is_external_url":29},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",0,[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[745,746,747],{"path":743,"name":59,"lang":65,"published":59},{"path":743,"name":59,"lang":71,"published":59},{"path":743,"name":59,"lang":73,"published":59},[65],[750],{"_uid":751,"asset":752,"shadow":29,"caption":23,"overlay":754,"component":755},"15da79b6-7ac3-4b52-957e-966695b8a28f",{"alt":23,"name":23,"focus":23,"title":23,"filename":753,"copyright":23,"fieldtype":28,"is_external_url":29},"https://a.storyblok.com/f/146026/1190x670/d2f075dc20/tva-deductible-article-spendesk.png",[],"image",[],"2023-05-02 00:00","5",[],"Toutes les questions que vous vous posez sur la TVA, la TVA déductible, le processus de déduction, etc se trouvent dans ce guide complet.",[762],{"_uid":763,"items":764,"heading":802,"reverse":29,"component":820,"sectionSettings":821},"f5b4647c-b7ff-443a-b2e1-25d81bf6b4f6",[765,775,784,793],{"_uid":766,"title":767,"component":768,"description":769},"c47520fb-6c9f-4ee0-9fd5-59a30ee901fd","Qu'est-ce que la TVA déductible et qui peut la récupérer ?","faqItem",{"type":49,"content":770},[771],{"type":52,"content":772},[773],{"text":774,"type":56},"Spendesk précise que la TVA déductible est la taxe payée sur des achats professionnels que l'entreprise a le droit de récupérer lorsqu'elle dispose d'une facture conforme et que la dépense est affectée à l'activité taxable. 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Abonnez-vous à notre newsletter pour rester informé.",[2287,2288],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2290],{"cta":2291,"_uid":2292,"items":2293,"heading":2413,"reverse":29,"component":820,"sectionSettings":2434},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2294,2354],{"_uid":2295,"title":2296,"component":768,"description":2297},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":49,"content":2298},[2299,2303],{"type":52,"content":2300},[2301],{"text":2302,"type":56},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2304,"attrs":2305,"content":2308},"ordered_list",{"order":2306},{"order":2307},1,[2309,2321,2332],{"type":236,"content":2310},[2311],{"type":52,"content":2312},[2313,2317,2319],{"text":2314,"type":56,"marks":2315},"Les dépenses stratégiques",[2316],{"type":144},{"text":2318,"type":56}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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00:00",[],"Dépenses hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[2842],{"cta":2843,"_uid":2844,"items":2845,"heading":2930,"reverse":29,"component":820,"sectionSettings":2956},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[2846,2866,2887,2908],{"_uid":2847,"hide":29,"title":2848,"component":768,"description":2849},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":49,"attrs":2850,"content":2851},{"backgroundColor":59},[2852,2857],{"type":52,"attrs":2853,"content":2854},{"textAlign":59},[2855],{"text":2856,"type":56},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":52,"attrs":2858,"content":2859},{"textAlign":59},[2860,2862],{"text":2861,"type":56},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. 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