{"id":1066,"date":"2023-04-20T13:49:08","date_gmt":"2023-04-20T12:49:08","guid":{"rendered":"https:\/\/www.wiredcpa.com\/?p=1066"},"modified":"2023-04-20T13:49:08","modified_gmt":"2023-04-20T12:49:08","slug":"refacturation-au-client-de-frais-de-deplacement-de-repas-ou-dhebergement-est-ce-assujetti-a-la-tva","status":"publish","type":"post","link":"https:\/\/www.wiredcpa.com\/fr\/refacturation-au-client-de-frais-de-deplacement-de-repas-ou-dhebergement-est-ce-assujetti-a-la-tva\/","title":{"rendered":"Refacturation au client de frais de d\u00e9placement, de repas ou d\u2019h\u00e9bergement – Est-ce assujetti \u00e0 la TVA ?"},"content":{"rendered":"

Sous r\u00e9serve du cas particulier des\u00a0frais d’envoi par la Poste,\u00a0tous les autres frais\u00a0qui sont r\u00e9clam\u00e9s au client et qui peuvent \u00eatre consid\u00e9r\u00e9s comme des compl\u00e9ments du prix de base d\u2019une op\u00e9ration doivent \u00eatre\u00a0compris\u00a0dans la base d\u2019imposition \u00e0\u00a0la\u00a0TVA\u00a0(articles\u00a0266 et\u00a0267 du\u00a0CGI)<\/em>.<\/p>\n

 <\/p>\n

En particulier, l\u2019ensemble des frais qu\u2019un prestataire de services expose pour la r\u00e9alisation de la prestation qu\u2019il effectue et dont il r\u00e9clame le\u00a0remboursement\u00a0\u00e0 ses clients, en sus de ses honoraires ou de sa r\u00e9mun\u00e9ration, doit \u00eatre compris dans sa base d\u2019imposition.<\/p>\n

 <\/p>\n

Tel est le cas notamment des\u00a0frais de d\u00e9placement\u00a0(billet de train ou d\u2019avion, location d\u2019un v\u00e9hicule, etc.), ainsi que des\u00a0frais d\u2019h\u00f4tel ou de\u00a0restaurant\u00a0refactur\u00e9s.<\/em><\/p>\n

 <\/p>\n

Ces dispositions s’appliquent qu’une marge soit appliqu\u00e9e\u00a0ou pas\u00a0sur les frais refactur\u00e9s.<\/p>\n

 <\/p>\n

Par ailleurs, lorsque le remboursement demand\u00e9 au client porte sur une somme\u00a0TTC, la TVA est applicable sur cette somme. Il y a donc dans ce\u00a0cas\u00a0TVA sur TVA, mais le client ne peut r\u00e9cup\u00e9rer que la seule TVA factur\u00e9e par vous-m\u00eame, non celle d\u00e9j\u00e0 comprise dans les frais refactur\u00e9s.<\/strong><\/p>\n

 <\/p>\n

Enfin, dans la mesure o\u00f9 il s’agit de compl\u00e9ments du prix de base de l’op\u00e9ration, le taux de TVA applicable aux remboursements de frais est le m\u00eame que celui applicable \u00e0 la prestation elle-m\u00eame.<\/p>\n

\u00a0<\/em><\/p>\n

Source : BOI-TVA-BASE-10-10-10-20121115.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Sous r\u00e9serve du cas particulier des\u00a0frais d’envoi par la Poste,\u00a0tous les autres frais\u00a0qui sont r\u00e9clam\u00e9s au client et qui peuvent \u00eatre consid\u00e9r\u00e9s comme des compl\u00e9ments du prix de base d\u2019une op\u00e9ration doivent \u00eatre\u00a0compris\u00a0dans la base d\u2019imposition \u00e0\u00a0la\u00a0TVA\u00a0(articles\u00a0266 et\u00a0267 du\u00a0CGI).   En particulier, l\u2019ensemble des frais qu\u2019un prestataire de services expose pour la r\u00e9alisation de la prestation qu\u2019il effectue et dont il r\u00e9clame le\u00a0remboursement\u00a0\u00e0 ses clients, en sus de ses honoraires ou de sa r\u00e9mun\u00e9ration, doit \u00eatre compris dans sa base d\u2019imposition.   Tel est le cas notamment des\u00a0frais de d\u00e9placement\u00a0(billet de train ou d\u2019avion, location d\u2019un v\u00e9hicule, etc.), ainsi que des\u00a0frais d\u2019h\u00f4tel ou de\u00a0restaurant\u00a0refactur\u00e9s.   Ces dispositions s’appliquent qu’une marge soit appliqu\u00e9e\u00a0ou pas\u00a0sur les frais refactur\u00e9s.   Par ailleurs, lorsque le remboursement demand\u00e9 au client porte sur une somme\u00a0TTC, la TVA est applicable sur cette somme. Il y a donc dans ce\u00a0cas\u00a0TVA sur TVA, mais le client ne peut r\u00e9cup\u00e9rer que la seule TVA factur\u00e9e par vous-m\u00eame, non celle d\u00e9j\u00e0 comprise dans les frais refactur\u00e9s.   Enfin, dans la mesure o\u00f9 il s’agit de compl\u00e9ments du prix de base de l’op\u00e9ration, le taux de TVA applicable aux remboursements de frais est le m\u00eame que celui applicable \u00e0 la prestation elle-m\u00eame. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nRefacturation au client de frais de d\u00e9placement, de repas ou d\u2019h\u00e9bergement - Est-ce assujetti \u00e0 la TVA ? - Wired<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wiredcpa.com\/fr\/refacturation-au-client-de-frais-de-deplacement-de-repas-ou-dhebergement-est-ce-assujetti-a-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refacturation au client de frais de d\u00e9placement, de repas ou d\u2019h\u00e9bergement - Est-ce assujetti \u00e0 la TVA ? - Wired\" \/>\n<meta property=\"og:description\" content=\"Sous r\u00e9serve du cas particulier des\u00a0frais d’envoi par la Poste,\u00a0tous les autres frais\u00a0qui sont r\u00e9clam\u00e9s au client et qui peuvent \u00eatre consid\u00e9r\u00e9s comme des compl\u00e9ments du prix de base d\u2019une op\u00e9ration doivent \u00eatre\u00a0compris\u00a0dans la base d\u2019imposition \u00e0\u00a0la\u00a0TVA\u00a0(articles\u00a0266 et\u00a0267 du\u00a0CGI).   En particulier, l\u2019ensemble des frais qu\u2019un prestataire de services expose pour la r\u00e9alisation de la prestation qu\u2019il effectue et dont il r\u00e9clame le\u00a0remboursement\u00a0\u00e0 ses clients, en sus de ses honoraires ou de sa r\u00e9mun\u00e9ration, doit \u00eatre compris dans sa base d\u2019imposition.   Tel est le cas notamment des\u00a0frais de d\u00e9placement\u00a0(billet de train ou d\u2019avion, location d\u2019un v\u00e9hicule, etc.), ainsi que des\u00a0frais d\u2019h\u00f4tel ou de\u00a0restaurant\u00a0refactur\u00e9s.   Ces dispositions s’appliquent qu’une marge soit appliqu\u00e9e\u00a0ou pas\u00a0sur les frais refactur\u00e9s.   Par ailleurs, lorsque le remboursement demand\u00e9 au client porte sur une somme\u00a0TTC, la TVA est applicable sur cette somme. Il y a donc dans ce\u00a0cas\u00a0TVA sur TVA, mais le client ne peut r\u00e9cup\u00e9rer que la seule TVA factur\u00e9e par vous-m\u00eame, non celle d\u00e9j\u00e0 comprise dans les frais refactur\u00e9s.   Enfin, dans la mesure o\u00f9 il s’agit de compl\u00e9ments du prix de base de l’op\u00e9ration, le taux de TVA applicable aux remboursements de frais est le m\u00eame que celui applicable \u00e0 la prestation elle-m\u00eame. 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