{"id":26676,"date":"2019-05-03T00:30:27","date_gmt":"2019-05-02T22:30:27","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=26676"},"modified":"2024-07-13T18:10:50","modified_gmt":"2024-07-13T16:10:50","slug":"la-gestion-des-notes-de-frais","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-gestion-des-notes-de-frais\/","title":{"rendered":"La gestion des notes de frais"},"content":{"rendered":"<p>Dans le cadre de leur activit\u00e9 professionnelle, les salari\u00e9s de l\u2019entreprise engagent des frais pour les besoins de leur travail, et dans l\u2019int\u00e9r\u00eat de l\u2019entreprise. Une bonne gestion des notes de frais professionnelles est indispensable pour ma\u00eetriser les co\u00fbts, et \u00e9viter les d\u00e9rapages.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient sur l\u2019attention particuli\u00e8re \u00e0 porter aux notes de frais.<\/p>\n<h2><strong>Frais g\u00e9n\u00e9raux<\/strong><\/h2>\n<p>Les notes de frais professionnels font partie des frais g\u00e9n\u00e9raux de l\u2019entreprise. Elles comprennent le plus souvent :<\/p>\n<ul>\n<li>les frais de d\u00e9placement, lorsque le salari\u00e9 utilise son propre v\u00e9hicule pour se rendre chez les clients, les fournisseurs, les partenaires de la soci\u00e9t\u00e9,<\/li>\n<li>des frais de repas, lorsque le salari\u00e9 est en d\u00e9placement professionnel et ne peut regagner son domicile le midi ou le soir, (voir notre article : <a href=\"https:\/\/valoxy.org\/blog\/frais-de-repas-gerant-deductions\/\">Les frais de repas du g\u00e9rant : quelles d\u00e9ductions ?<\/a>)<\/li>\n<li>des frais d\u2019h\u00e9bergement, lorsque le salari\u00e9 ne peut regagner sa r\u00e9sidence pour y dormir,<\/li>\n<li>d&rsquo;autres frais engag\u00e9s pour les besoins de leurs missions par les collaborateurs. 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>.<\/li>\n<\/ul>\n<h2><strong>Remboursement<\/strong><\/h2>\n<p>Il faut pr\u00e9senter ces frais de fa\u00e7on p\u00e9riodique (en g\u00e9n\u00e9ral mensuelle) pour en toucher le remboursement :<\/p>\n<ul>\n<li>sur une base\u00a0r\u00e9elle, en indiquant sur la note de frais les dates, les lieux de d\u00e9placement,\u00a0et\u00a0les clients rencontr\u00e9s, et en y joignant les tickets de caisse et les notes correspondant \u00e0 ses d\u00e9<\/li>\n<li>sur la base d\u2019allocations forfaitaires, en respectant le bar\u00e8me de l\u2019URSSAF. (Cela \u00e9vite de soumettre ces frais professionnels \u00e0 cotisations sociales).<\/li>\n<\/ul>\n<p>Un bar\u00e8me kilom\u00e9trique fiscal, publi\u00e9 chaque ann\u00e9e au Journal Officiel, sert \u00e0 \u00e9valuer de fa\u00e7on forfaitaire le co\u00fbt d&rsquo;utilisation d&rsquo;un v\u00e9hicule par les contribuables, pour leur d\u00e9claration d\u2019imp\u00f4ts, et la d\u00e9duction des frais r\u00e9els. Il peut aussi servir de base pour indemniser les salari\u00e9s qui utilisent leur v\u00e9hicule personnel \u00e0 des fins professionnelles. (Voir nos articles <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bareme-kilometrique-2024\/\" target=\"_self\" rel=\"noopener\">Le bar\u00e8me kilome\u0301trique 2024<\/a> et <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-bareme-des-frais-de-carburant-2024\/\" target=\"_self\" rel=\"noopener\">Le bar\u00e8me des frais de carburant 2024<\/a>)<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Formalisme<\/strong><\/h2>\n<p>Afin de faciliter la gestion administrative des notes de frais (v\u00e9rification, contr\u00f4le, calcul, remboursement, etc.), nous recommandons <strong>d\u2019\u00e9tablir un mod\u00e8le unique de note de frais.<\/strong> Tous les collaborateurs de l\u2019entreprise l&rsquo;utiliseront.<\/p>\n<ul>\n<li>Cela permet de d\u00e9finir les r\u00e8gles de prise en charge de ces frais, et d\u2019en faire part aux salari\u00e9s de l\u2019entreprise par une note de service.<\/li>\n<li>Cela permet une simplicit\u00e9 de fonctionnement, tant pour les collaborateurs qui pr\u00e9sentent leurs frais professionnels, que pour le travail administratif de contr\u00f4le.<\/li>\n<li>Enfin, cela permet aussi l&rsquo;identification des d\u00e9rives \u00e9ventuelles, et la ma\u00eetrise des co\u00fbts.<\/li>\n<\/ul>\n<p>Fixer des r\u00e8gles claires \u00e9vite toute discussion ult\u00e9rieure, et facilite un remboursement en temps et en heure. Le suivi des notes de frais demande aussi une attention particuli\u00e8re au vu du risque important de redressement par l\u2019URSSAF. (Voir \u00e0 ce sujet notre article : <a href=\"https:\/\/valoxy.org\/blog\/controle-urssaf-points-de-vigilance-eviter-redressement-04042014avla1\/\">Contr\u00f4le URSSAF : les points de vigilance pour \u00e9viter le redressement<\/a>).<\/p>\n<p>La note de frais doit faire appara\u00eetre, pour la p\u00e9riode consid\u00e9r\u00e9e ou le d\u00e9placement concern\u00e9, la date de la d\u00e9pense, sa description (pour justifier de sa l\u00e9gitimit\u00e9 \u00e9ventuelle), sa nature (repas, h\u00e9bergement, transport, etc.), et le montant avanc\u00e9 par le salari\u00e9.<\/p>\n<p>Le document r\u00e9capitulera l\u2019ensemble des d\u00e9penses. Il sera obligatoirement accompagn\u00e9 des justificatifs, ticket de caisse, factures, etc. Apr\u00e8s accord du responsable (ou du chef d\u2019entreprise), il sera adress\u00e9 \u00e0 la comptabilit\u00e9 pour \u00eatre rembours\u00e9.<\/p>\n<div class=\"encadre-style\"> <em>Attention, le d\u00e9placement Domicile-Lieu de travail habituel ne constitue pas un d\u00e9placement professionnel. L\u2019employeur n\u2019a donc pas l\u2019obligation de le prendre en charge, sauf s\u2019il s\u2019agit d\u2019un abonnement de transports en commun (sur la base de 50 % du co\u00fbt des abonnements annuels, mensuels ou hebdomadaires).<\/em> <\/div>\n<p>&nbsp;<\/p>\n<h2><strong>Respect de la loi<\/strong><\/h2>\n<p>Rappel : pour que le remboursement des frais professionnels ne puisse pas \u00eatre consid\u00e9r\u00e9 comme un compl\u00e9ment de r\u00e9mun\u00e9ration ou un avantage en nature, il est n\u00e9cessaire de respecter 3 conditions\u00a0:<\/p>\n<ul>\n<li><strong>La d\u00e9pense est engag\u00e9e pour le compte de l\u2019employeur<\/strong>, dans le cadre du contrat de travail du salari\u00e9,<\/li>\n<li>Le montant de la d\u00e9pense est <strong>proportionn\u00e9<\/strong>,<\/li>\n<li>La d\u00e9pense est justifi\u00e9e et pr\u00e9sent\u00e9e pour remboursement <strong>\u00e0 l\u2019euro pr\u00e8s<\/strong>.<\/li>\n<\/ul>\n<p>Il faut par ailleurs que l\u2019entreprise respecte la Convention collective qui lui est applicable.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Comment mieux g\u00e9rer ses frais g\u00e9n\u00e9raux, et faire des \u00e9conomies ?<\/strong><\/h2>\n<p><strong>L\u2019entreprise doit rembourser le salari\u00e9<\/strong> qui a engag\u00e9 des frais pour les besoins de son activit\u00e9 professionnelle. Elle doit cependant aussi d\u00e9finir un cadre et des r\u00e8gles strictes, pour encadrer sa politique des notes de frais, \u00e9viter les d\u00e9rives et les abus, afin d&rsquo;\u00e9conomiser sur ce poste.<\/p>\n<p>Si elle respecte la Convention collective applicable, l\u2019entreprise peut fixer un plafond de d\u00e9penses par type de frais. Elle peut imposer des pratiques \u00e9conomiques. Transports en commun, train en 2de classe, standing des h\u00f4tels, limiter le remboursement dans le temps.<\/p>\n<p>&nbsp;<\/p>\n<p>Cet article vous a plu ? Dites-le nous dans les commentaires ci-dessous ! Pour plus d\u2019informations sur les notes de frais, retrouvez 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\/#5\">Dirigeants : quels frais peuvent vous \u00eatre rembours\u00e9s par l\u2019entreprise ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/zoom-sur-les-frais-de-deplacements-professionnels\/\">Zoom sur les frais de d\u00e9placements professionnels<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-deduction-forfaitaire-specifique-dfs\/\" target=\"_self\" rel=\"noopener\">La D\u00e9duction Forfaitaire Sp\u00e9cifique (DFS)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-remboursements-de-frais-web-sont-ils-si-courants-06102014avallau01\/\">Remboursement de frais web\u00a0: l\u2019indemnit\u00e9 forfaitaire est-elle l\u00e9gale\u00a0?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-cadeaux-daffaires\/\" target=\"_self\" rel=\"noopener\">Les cadeaux d\u2019affaires<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de leur activit\u00e9 professionnelle, les salari\u00e9s de l\u2019entreprise engagent des frais pour les besoins de leur travail, et dans l\u2019int\u00e9r\u00eat de l\u2019entreprise. Une bonne gestion des notes de frais professionnelles est indispensable pour ma\u00eetriser les co\u00fbts, et&#8230;<\/p>\n","protected":false},"author":1,"featured_media":26677,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-26676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La gestion des notes de frais | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Une bonne gestion des notes de frais professionnelles est indispensable pour ma\u00eetriser les co\u00fbts, et \u00e9viter les d\u00e9rapages.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/la-gestion-des-notes-de-frais\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La gestion des notes de frais | Blog Valoxy - 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