{"id":13561,"date":"2016-04-29T00:30:48","date_gmt":"2016-04-28T22:30:48","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13561"},"modified":"2025-02-11T12:01:20","modified_gmt":"2025-02-11T11:01:20","slug":"frais-de-repas-gerant-deductions","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/frais-de-repas-gerant-deductions\/","title":{"rendered":"Les frais de repas du g\u00e9rant : quelles d\u00e9ductions"},"content":{"rendered":"<p>L&rsquo;activit\u00e9 du g\u00e9rant d&rsquo;entreprise l&rsquo;am\u00e8ne \u00e0 effectuer des d\u00e9placements, et \u00e0 d\u00e9jeuner r\u00e9guli\u00e8rement au restaurant, seul, ou accompagn\u00e9 de clients. Pour certaines entreprises ces d\u00e9penses ne sont pas n\u00e9gligeables. Quelles sont les cons\u00e9quences fiscales de ces frais de repas ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, r\u00e9pond \u00e0 la question.<\/p>\n<h2><span style=\"color: #fb4c35;\">La d\u00e9duction des frais de repas quotidiens \u00e0 l\u2019IS<\/span><\/h2>\n<p>Dans les soci\u00e9t\u00e9s soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s, <strong>les frais du repas quotidien ne peuvent se d\u00e9duire du b\u00e9n\u00e9fice fiscal de l\u2019entreprise sauf s\u2019ils sont engag\u00e9s \u00e0 l\u2019occasion d\u2019un d\u00e9placement professionnel.<\/strong><\/p>\n<div class=\"encadre-style\"> Gr\u00e2ce aux tickets restaurant, l\u2019administration fiscale conna\u00eet le lieu o\u00f9 le repas a \u00e9t\u00e9 pris et peut donc interroger le g\u00e9rant sur la r\u00e9alit\u00e9 du d\u00e9placement professionnel. <\/div>\n<p><strong>Les g\u00e9rants de soci\u00e9t\u00e9s \u00e0 l\u2019IS peuvent d\u00e9duire de l&rsquo;Imp\u00f4t sur le Revenu leurs frais de repas quotidien.<\/strong>\u00a0Mais ils le font \u00e0 condition de renoncer \u00e0 la d\u00e9duction forfaitaire de 10 % et d\u2019opter pour la d\u00e9duction des frais r\u00e9els.<\/p>\n<h2><span style=\"color: #fb4c35;\">La d\u00e9duction des frais de repas qu<img decoding=\"async\" class=\"alignright wp-image-12949\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/argent-loupe-gimp-70.jpg\" alt=\"Frais de repas\" width=\"225\" height=\"178\" \/>otidien \u00e0 l\u2019IR<\/span><\/h2>\n<p>Pour b\u00e9n\u00e9ficier de la d\u00e9ductibilit\u00e9 dans les soci\u00e9t\u00e9s soumises \u00e0 l\u2019Imp\u00f4t sur le Revenu, <strong>les frais de repas doivent remplir plusieurs conditions. <\/strong>Les d\u00e9penses doivent \u00eatre :<\/p>\n<ul>\n<li>n\u00e9cessaires pour l\u2019exercice de la profession (rencontres avec les clients, les fournisseurs\u2026),<\/li>\n<li>effectivement engag\u00e9es (existence de pi\u00e8ces justificatives),<\/li>\n<li>justifi\u00e9es par la distance entre le domicile et le lieu de travail.<\/li>\n<\/ul>\n<p>La d\u00e9ductibilit\u00e9 des charges est limit\u00e9e. L&rsquo;administration consid\u00e8re une fraction du prix du repas comme une d\u00e9pense personnelle, et la d\u00e9pense ne peut exc\u00e9der un certain plafond. En 2019, le montant consid\u00e9r\u00e9 comme personnel est de 4.85 \u20ac et le plafond est de 18.80 \u20ac.<\/p>\n<div class=\"encadre-style\"> Par exemple, pour une d\u00e9pense de repas de 20 \u20ac, le professionnel peut d\u00e9duire 18.80 \u2013 4.85 = 13.95 \u20ac.<\/p>\n<p>Pour une d\u00e9pense de 15 \u20ac, le professionnel peut d\u00e9duire 15,00 &#8211; 4.85 = 10.15 \u20ac <\/div>\n<h3>Les repas en cas de d\u00e9placement professionnel.<\/h3>\n<p>Les frais de repas ont (heureusement !) le caract\u00e8re de d\u00e9penses professionnelles en cas de d\u00e9placement professionnel. Le fisc autorise leur d\u00e9duction d\u00e8s lors qu&rsquo;ils sont engag\u00e9s dans l\u2019int\u00e9r\u00eat de l\u2019exploitation. (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/frais-dentreprise-et-frais-professionnels\/\" target=\"_self\" rel=\"noopener\">Frais d\u2019entreprise et frais professionnels<\/a>)<\/p>\n<p>Les factures doivent mentionner la date du repas, la d\u00e9pense et l\u2019identit\u00e9 des participants (que le g\u00e9rant doit, le plus souvent, rajouter sur le ticket).<\/p>\n<h2><span style=\"color: #fb4c35;\">La d\u00e9ductibilit\u00e9 de la TVA sur les frais de restaurant<\/span><\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-11798\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg\" alt=\"La d\u00e9ductibilit\u00e9 de la TVA sur les frais repas\" width=\"101\" height=\"125\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w\" sizes=\"(max-width: 101px) 100vw, 101px\" \/>La TVA est d\u00e9ductible sur les frais de restaurant sous certaines conditions\u00a0:<\/p>\n<ul>\n<li>Le repas doit avoir lieu dans l\u2019int\u00e9r\u00eat de l\u2019entreprise,<\/li>\n<li>Il faut faire \u00e9tablir une facture au nom de l\u2019entreprise,<\/li>\n<li>Il faut indiquer sur la facture les noms des participants au repas (et la soci\u00e9t\u00e9 qu\u2019ils repr\u00e9sentent, le cas \u00e9ch\u00e9ant).<\/li>\n<\/ul>\n<div class=\"encadre-style\"> Pour les factures de repas inf\u00e9rieures \u00e0 150 \u20ac, l\u2019administration tol\u00e8re que le client rajoute l\u2019identification du client (nom, soci\u00e9t\u00e9\u2026). <\/div>\n<p>Nous le constatons, la d\u00e9ductibilit\u00e9 des frais de repas du g\u00e9rant est plus complexe qu\u2019il n\u2019y para\u00eet. La d\u00e9duction n\u2019est pas syst\u00e9matique et peut se limiter dans son montant. Le g\u00e9rant doit y faire attention, et veiller \u00e0 indiquer sur ses factures les personnes ayant particip\u00e9 au repas.<\/p>\n<p>Pour plus d\u2019informations sur la d\u00e9ductibilit\u00e9 des frais sur les notes de frais, consultez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li>Quelle TVA r\u00e9cup\u00e9rer sur les remboursements de frais ?<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/remboursement-frais-dirigeants-05212014avallau01\/\">Dirigeants : quels frais rembours\u00e9s par l\u2019entreprise ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/deductibilite-tva-sur-les-carburants\/\">La d\u00e9ductibilit\u00e9 \/ r\u00e9cup\u00e9ration de la TVA sur les carburants<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-charges-imputer-societe-04142014avala1\/\">Contr\u00f4le fiscal : quelles charges pouvez-vous imputer \u00e0 votre soci\u00e9t\u00e9 ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/avantage-nature-gerants-societe\/\">L\u2019avantage en nature pour les g\u00e9rants d\u2019entreprises<\/a><\/li>\n<li>Les plafonds des indemnit\u00e9s de frais de repas 2016<\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/quelles-differences-entre-deduction-reduction-et-credit-dimpot\/\" target=\"_self\" rel=\"noopener\">Quelles diff\u00e9rences entre d\u00e9duction, r\u00e9duction et cr\u00e9dit d\u2019imp\u00f4t ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;activit\u00e9 du g\u00e9rant d&rsquo;entreprise l&rsquo;am\u00e8ne \u00e0 effectuer des d\u00e9placements, et \u00e0 d\u00e9jeuner r\u00e9guli\u00e8rement au restaurant, seul, ou accompagn\u00e9 de clients. Pour certaines entreprises ces d\u00e9penses ne sont pas n\u00e9gligeables. Quelles sont les cons\u00e9quences fiscales de ces frais de repas ?&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-13561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les frais de repas du g\u00e9rant : quelles d\u00e9ductions.<\/title>\n<meta name=\"description\" content=\"La gestion comptable des frais de repas du g\u00e9rant est un sujet d\u00e9licat. 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