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Si ces nuitées sont destinées à vos collaborateurs ou vous-mêmes, vous ne pouvez ",{"data":821,"marks":822,"value":527,"nodeType":45},{},[823,824],{"type":289},{"type":526},{"data":826,"marks":827,"value":829,"nodeType":45},{},[828],{"type":289}," récupérer la TVA",{"data":831,"marks":832,"value":485,"nodeType":45},{},[],{"data":834,"content":835,"nodeType":50},{},[836],{"data":837,"marks":838,"value":325,"nodeType":45},{},[839],{"type":289},{"data":841,"content":842,"nodeType":50},{},[843],{"data":844,"marks":845,"value":846,"nodeType":45},{},[],"Cependant, dans les deux cas, la TVA est récupérable sur les petits déjeuners et les boissons consommées au cours du séjour.",{"data":848,"content":849,"nodeType":50},{},[850],{"data":851,"marks":852,"value":325,"nodeType":45},{},[853],{"type":289},{"data":855,"content":856,"nodeType":50},{},[857,860,865,869,878],{"data":858,"marks":859,"value":639,"nodeType":45},{},[],{"data":861,"marks":862,"value":864,"nodeType":45},{},[863],{"type":289},"Le taux de récupération de la TVA sur le carburant dépend du type de véhicule (de tourisme ou utilitaire) et du type de carburant",{"data":866,"marks":867,"value":868,"nodeType":45},{},[],". ",{"data":870,"content":872,"nodeType":377},{"uri":871},"https://www.legifiscal.fr/actualites-fiscales/2654-tva-essence-recuperable-80-2021.html",[873],{"data":874,"marks":875,"value":877,"nodeType":45},{},[876],{"type":375},"Voir un tableau récapitulatif des taux en cours",{"data":879,"marks":880,"value":485,"nodeType":45},{},[],{"data":882,"content":883,"nodeType":302},{},[884],{"data":885,"marks":886,"value":887,"nodeType":45},{},[],"Les bonnes pratiques pour des notes de frais irréprochables",{"data":889,"content":890,"nodeType":310},{},[891],{"data":892,"marks":893,"value":894,"nodeType":45},{},[],"➡️ Fournir des justificatifs originaux et complets",{"data":896,"content":897,"nodeType":50},{},[898,903,907,912],{"data":899,"marks":900,"value":902,"nodeType":45},{},[901],{"type":289},"Pour être remboursée, une note de frais doit impérativement être",{"data":904,"marks":905,"value":906,"nodeType":45},{},[]," ",{"data":908,"marks":909,"value":911,"nodeType":45},{},[910],{"type":289},"justifiée par une facture originale au nom de l’entreprise",{"data":913,"marks":914,"value":915,"nodeType":45},{},[],". Si cette contrainte est généralement bien connue, les justificatifs fournis par les collaborateurs sont rarement complets.",{"data":917,"content":918,"nodeType":50},{},[919],{"data":920,"marks":921,"value":325,"nodeType":45},{},[922],{"type":289},{"data":924,"content":925,"nodeType":50},{},[926],{"data":927,"marks":928,"value":929,"nodeType":45},{},[],"Dans cette section, nous détaillons, selon le type de dépense concerné, quels éléments indiquer pour justifier d’une note de frais – ainsi que quelques autres règles à garder en tête.",{"data":931,"content":932,"nodeType":50},{},[933],{"data":934,"marks":935,"value":325,"nodeType":45},{},[936],{"type":289},{"data":938,"content":939,"nodeType":50},{},[940,943,948],{"data":941,"marks":942,"value":639,"nodeType":45},{},[],{"data":944,"marks":945,"value":947,"nodeType":45},{},[946],{"type":289},"Vous devez conserver chaque justificatif de dépense au moins 10 ans",{"data":949,"marks":950,"value":485,"nodeType":45},{},[],{"data":952,"content":953,"nodeType":469},{},[954],{"data":955,"marks":956,"value":958,"nodeType":45},{},[957],{"type":289},"Pour les frais de repas :",{"data":960,"content":961,"nodeType":50},{},[962],{"data":963,"marks":964,"value":965,"nodeType":45},{},[],"Indiquez au dos du reçu :",{"data":967,"content":968,"nodeType":382},{},[969,979],{"data":970,"content":971,"nodeType":346},{},[972],{"data":973,"content":974,"nodeType":50},{},[975],{"data":976,"marks":977,"value":978,"nodeType":45},{},[],"Le motif de l’invitation au restaurant,",{"data":980,"content":981,"nodeType":346},{},[982],{"data":983,"content":984,"nodeType":50},{},[985],{"data":986,"marks":987,"value":988,"nodeType":45},{},[],"Le nombre de convives présents,",{"data":990,"content":991,"nodeType":50},{},[992],{"data":993,"marks":994,"value":995,"nodeType":45},{},[],"Et, pour chaque invité 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dépense.",{"data":1042,"content":1043,"nodeType":469},{},[1044],{"data":1045,"marks":1046,"value":1048,"nodeType":45},{},[1047],{"type":289},"Pour les frais d’hébergement :",{"data":1050,"content":1051,"nodeType":50},{},[1052],{"data":1053,"marks":1054,"value":1055,"nodeType":45},{},[],"Dans le cadre d’un déplacement professionnel, pour que la note de frais d’hébergement soit valide, il faut :",{"data":1057,"content":1058,"nodeType":382},{},[1059,1078],{"data":1060,"content":1061,"nodeType":346},{},[1062],{"data":1063,"content":1064,"nodeType":50},{},[1065,1069,1074],{"data":1066,"marks":1067,"value":1068,"nodeType":45},{},[],"Que le logement (hôtel, Airbnb ou autre) soit situé à ",{"data":1070,"marks":1071,"value":1073,"nodeType":45},{},[1072],{"type":526},"au moins",{"data":1075,"marks":1076,"value":1077,"nodeType":45},{},[]," 50 km du lieu de domicile de la personne concernée,",{"data":1079,"content":1080,"nodeType":346},{},[1081],{"data":1082,"content":1083,"nodeType":50},{},[1084,1089],{"data":1085,"marks":1086,"value":1088,"nodeType":45},{},[1087],{"type":289},"OU",{"data":1090,"marks":1091,"value":1092,"nodeType":45},{},[]," qu’il soit impossible à cette personne de regagner son domicile en moins de 1h30.",{"data":1094,"content":1095,"nodeType":50},{},[1096],{"data":1097,"marks":1098,"value":1099,"nodeType":45},{},[],"💡 Pour tout séjour, il faut indiquer le nombre de nuitées.",{"data":1101,"content":1102,"nodeType":469},{},[1103],{"data":1104,"marks":1105,"value":1107,"nodeType":45},{},[1106],{"type":289},"Pour les frais kilométriques :",{"data":1109,"content":1110,"nodeType":50},{},[1111],{"data":1112,"marks":1113,"value":1114,"nodeType":45},{},[],"Pour justifier des indemnités de frais kilométriques,fournir 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réalisé,",{"data":1159,"content":1160,"nodeType":346},{},[1161],{"data":1162,"content":1163,"nodeType":50},{},[1164],{"data":1165,"marks":1166,"value":1167,"nodeType":45},{},[],"La puissance fiscale – en d’autres termes : la puissance – du véhicule.",{"data":1169,"content":1170,"nodeType":50},{},[1171,1175,1184],{"data":1172,"marks":1173,"value":1174,"nodeType":45},{},[],"Le barème des frais kilométriques est mis à jour chaque année ; ",{"data":1176,"content":1178,"nodeType":377},{"uri":1177},"https://www.urssaf.fr/portail/home/taux-et-baremes/indemnites-kilometriques.html",[1179],{"data":1180,"marks":1181,"value":1183,"nodeType":45},{},[1182],{"type":375},"vous retrouverez celui en cours sur le site de l’URSSAF",{"data":1185,"marks":1186,"value":485,"nodeType":45},{},[],{"data":1188,"content":1189,"nodeType":50},{},[1190],{"data":1191,"marks":1192,"value":54,"nodeType":45},{},[],{"data":1194,"content":1195,"nodeType":50},{},[1196,1200,1208],{"data":1197,"marks":1198,"value":1199,"nodeType":45},{},[],"La création de notes de frais est donc particulièrement normée et les erreurs sont vite arrivées. Toutefois, des solutions existent pour éviter les erreurs et donc des redressements de l'URSSAF. Par exemple, Mooncard permet de générer automatiquement une ",{"data":1201,"content":1203,"nodeType":377},{"uri":1202},"https://www.mooncard.co/fr/cas-usage/notes-de-frais",[1204],{"data":1205,"marks":1206,"value":1207,"nodeType":45},{},[],"note de frais",{"data":1209,"marks":1210,"value":1211,"nodeType":45},{},[]," après le paiement et la prise en photo de votre justificatif. Ce qui permet gain de temps et fiabilité.",{"data":1213,"content":1214,"nodeType":659},{},[1215],{"data":1216,"content":1217,"nodeType":50},{},[1218,1221,1233],{"data":1219,"marks":1220,"value":639,"nodeType":45},{},[],{"data":1222,"content":1223,"nodeType":377},{"uri":642},[1224,1229],{"data":1225,"marks":1226,"value":649,"nodeType":45},{},[1227,1228],{"type":289},{"type":375},{"data":1230,"marks":1231,"value":654,"nodeType":45},{},[1232],{"type":289},{"data":1234,"marks":1235,"value":54,"nodeType":45},{},[],{"data":1237,"content":1238,"nodeType":310},{},[1239],{"data":1240,"marks":1241,"value":1242,"nodeType":45},{},[],"➡️ Que faire en cas de justificatif perdu ?",{"data":1244,"content":1245,"nodeType":50},{},[1246],{"data":1247,"marks":1248,"value":1249,"nodeType":45},{},[],"Le premier réflexe à avoir est de recontacter la personne ou l’entreprise qui a fourni le premier justificatif et de lui en demander une copie.",{"data":1251,"content":1252,"nodeType":50},{},[1253],{"data":1254,"marks":1255,"value":325,"nodeType":45},{},[1256],{"type":289},{"data":1258,"content":1259,"nodeType":50},{},[1260,1264],{"data":1261,"marks":1262,"value":1263,"nodeType":45},{},[],"Si cette démarche n’aboutit pas, deux options sont envisageables. ",{"data":1265,"marks":1266,"value":1268,"nodeType":45},{},[1267],{"type":289},"L’une et l’autre sont tolérées dans le cadre de petites dépenses (inférieures à 35 €) uniquement et doivent rester exceptionnelles.",{"data":1270,"content":1271,"nodeType":469},{},[1272],{"data":1273,"marks":1274,"value":1276,"nodeType":45},{},[1275],{"type":289},"Option #1 : Fournir une déclaration sur l’honneur",{"data":1278,"content":1279,"nodeType":50},{},[1280],{"data":1281,"marks":1282,"value":1283,"nodeType":45},{},[],"Faute d’un justificatif en bonne et due forme, votre collaborateur peut fournir une déclaration sur l’honneur. Elle peut être manuscrite ou dactylographiée mais doit nécessairement contenir les éléments suivants :",{"data":1285,"content":1286,"nodeType":382},{},[1287,1297],{"data":1288,"content":1289,"nodeType":346},{},[1290],{"data":1291,"content":1292,"nodeType":50},{},[1293],{"data":1294,"marks":1295,"value":1296,"nodeType":45},{},[],"L’identité du collaborateur : “Je, soussigné.e…,”",{"data":1298,"content":1299,"nodeType":346},{},[1300,1307],{"data":1301,"content":1302,"nodeType":50},{},[1303],{"data":1304,"marks":1305,"value":1306,"nodeType":45},{},[],"Ses coordonnées :",{"data":1308,"content":1309,"nodeType":382},{},[1310,1320],{"data":1311,"content":1312,"nodeType":346},{},[1313],{"data":1314,"content":1315,"nodeType":50},{},[1316],{"data":1317,"marks":1318,"value":1319,"nodeType":45},{},[],"Commune de naissance",{"data":1321,"content":1322,"nodeType":346},{},[1323],{"data":1324,"content":1325,"nodeType":50},{},[1326],{"data":1327,"marks":1328,"value":1329,"nodeType":45},{},[],"Adresse de domicile",{"data":1331,"content":1332,"nodeType":382},{},[1333],{"data":1334,"content":1335,"nodeType":346},{},[1336,1343],{"data":1337,"content":1338,"nodeType":50},{},[1339],{"data":1340,"marks":1341,"value":1342,"nodeType":45},{},[],"Les détails liés à la dépense ainsi justifiée :",{"data":1344,"content":1345,"nodeType":382},{},[1346,1356,1366,1376,1386],{"data":1347,"content":1348,"nodeType":346},{},[1349],{"data":1350,"content":1351,"nodeType":50},{},[1352],{"data":1353,"marks":1354,"value":1355,"nodeType":45},{},[],"Raison de la dépense",{"data":1357,"content":1358,"nodeType":346},{},[1359],{"data":1360,"content":1361,"nodeType":50},{},[1362],{"data":1363,"marks":1364,"value":1365,"nodeType":45},{},[],"Montant",{"data":1367,"content":1368,"nodeType":346},{},[1369],{"data":1370,"content":1371,"nodeType":50},{},[1372],{"data":1373,"marks":1374,"value":1375,"nodeType":45},{},[],"Date et lieu de l’achat",{"data":1377,"content":1378,"nodeType":346},{},[1379],{"data":1380,"content":1381,"nodeType":50},{},[1382],{"data":1383,"marks":1384,"value":1385,"nodeType":45},{},[],"Raison sociale de l’entreprise ayant facturé la dépense",{"data":1387,"content":1388,"nodeType":346},{},[1389],{"data":1390,"content":1391,"nodeType":50},{},[1392],{"data":1393,"marks":1394,"value":1395,"nodeType":45},{},[],"Dans le cadre d’un repas : toutes les informations qui doivent normalement accompagner le justificatif original",{"data":1397,"content":1398,"nodeType":382},{},[1399,1409],{"data":1400,"content":1401,"nodeType":346},{},[1402],{"data":1403,"content":1404,"nodeType":50},{},[1405],{"data":1406,"marks":1407,"value":1408,"nodeType":45},{},[],"La signature du collaborateur",{"data":1410,"content":1411,"nodeType":346},{},[1412],{"data":1413,"content":1414,"nodeType":50},{},[1415],{"data":1416,"marks":1417,"value":1418,"nodeType":45},{},[],"La mention : “J’ai connaissance des sanctions pénales encourues par l’auteur d’une fausse attestation.”",{"data":1420,"content":1421,"nodeType":469},{},[1422],{"data":1423,"marks":1424,"value":1426,"nodeType":45},{},[1425],{"type":289},"Option #2 : Présenter un relevé de compte ou de carte bancaire",{"data":1428,"content":1429,"nodeType":50},{},[1430],{"data":1431,"marks":1432,"value":1433,"nodeType":45},{},[],"Ce relevé doit mentionner la date et le montant de la transaction que l’on cherche ainsi à justifier. Bien entendu, il est possible de “masquer” les autres dépenses qui figurent sur le relevé.",{"data":1435,"content":1436,"nodeType":50},{},[1437],{"data":1438,"marks":1439,"value":325,"nodeType":45},{},[1440],{"type":289},{"data":1442,"content":1443,"nodeType":50},{},[1444],{"data":1445,"marks":1446,"value":1447,"nodeType":45},{},[],"Ce relevé doit être accompagné d’un document précisant la nature du bien ou service concerné par la dépense.",{"data":1449,"content":1450,"nodeType":50},{},[1451],{"data":1452,"marks":1453,"value":325,"nodeType":45},{},[1454],{"type":289},{"data":1456,"content":1457,"nodeType":50},{},[1458,1461],{"data":1459,"marks":1460,"value":814,"nodeType":45},{},[],{"data":1462,"marks":1463,"value":1465,"nodeType":45},{},[1464],{"type":289},"Tandis que la déclaration sur l’honneur présentée plus haut a la même valeur légale qu’un justificatif traditionnel, le relevé de compte ou de carte bancaire ne remplace pas légalement un justificatif.",{"data":1467,"content":1468,"nodeType":310},{},[1469],{"data":1470,"marks":1471,"value":1472,"nodeType":45},{},[],"➡️ Respecter les plafonds d’exonération imposés par l’administration fiscale",{"data":1474,"content":1475,"nodeType":50},{},[1476],{"data":1477,"marks":1478,"value":1479,"nodeType":45},{},[],"Afin d’éviter les abus, l’URSSAF impose des restrictions sur les notes de frais, tant sur les montants qui peuvent faire l’objet d’un remboursement par l’entreprise que sur leur quantité au cours d’une période donnée.",{"data":1481,"content":1482,"nodeType":50},{},[1483],{"data":1484,"marks":1485,"value":325,"nodeType":45},{},[1486],{"type":289},{"data":1488,"content":1489,"nodeType":50},{},[1490,1495],{"data":1491,"marks":1492,"value":1494,"nodeType":45},{},[1493],{"type":289},"Le non-respect de ces plafonds d’exonération est l’une des erreurs les plus fréquentes constatées au sein des entreprises",{"data":1496,"marks":1497,"value":1498,"nodeType":45},{},[],". 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