{"id":29777,"date":"2020-06-04T08:30:54","date_gmt":"2020-06-04T06:30:54","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=29777"},"modified":"2024-07-13T17:16:26","modified_gmt":"2024-07-13T15:16:26","slug":"le-remboursement-des-frais-kilometriques","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-remboursement-des-frais-kilometriques\/","title":{"rendered":"Le remboursement des frais kilom\u00e9triques"},"content":{"rendered":"<p>Le remboursement des frais kilom\u00e9triques\u00a0<strong>concerne les employ\u00e9s qui utilisent leur voiture personnelle dans le cadre de leurs d\u00e9placements professionnels.<\/strong>\u00a0Quelles sont les r\u00e8gles applicables ? Quel est le r\u00e9gime sp\u00e9cifique des professionnels lib\u00e9raux ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient sur les r\u00e8gles applicables aux remboursements de frais kilom\u00e9triques.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>La r<\/strong><strong>\u00e8<\/strong><strong>gle du remboursement des frais kilom\u00e9triques<\/strong><\/h2>\n<p>Le remboursement des frais kilom\u00e9triques\u00a0<strong>concerne les employ\u00e9s qui utilisent leur voiture personnelle dans le cadre de leurs d\u00e9placements professionnels.<\/strong>\u00a0Les contribuables qui, dans le cadre de leur d\u00e9claration de revenus, choisissent l\u2019option de la d\u00e9duction fiscale de leurs frais professionnels au r\u00e9gime r\u00e9el, peuvent utiliser un bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques qui fonctionne de mani\u00e8re forfaitaire.\u00a0<strong>Il comprend l<\/strong><strong>\u2019<\/strong><strong>ensemble des frais occasionn\u00e9s par l<\/strong><strong>\u2019<\/strong><strong>utilisation du v\u00e9hicule\u00a0<\/strong>\u00e0 l\u2019exception des frais de parking, de p\u00e9age, de garage ou d\u2019int\u00e9r\u00eats annuels aff\u00e9rents \u00e0 l\u2019achat \u00e0 cr\u00e9dit du v\u00e9hicule utilis\u00e9.<\/p>\n<p>Ce bar\u00e8me d\u2019indemnit\u00e9s kilom\u00e9triques, publi\u00e9 annuellement par l\u2019administration, est \u00e9tabli\u00a0<strong>en fonction de la puissance fiscale du v\u00e9hicule utilis\u00e9,<\/strong> et les indemnit\u00e9s kilom\u00e9triques sont calcul\u00e9es en fonction de ce bar\u00e8me et de la distance annuelle parcourue.\u00a0Depuis 2012, le plafond du bar\u00e8me fiscal a \u00e9t\u00e9 abaiss\u00e9 de 13\u00a0\u00e0 7 CV. <strong>\u00c0 noter \u00e9galement que les v\u00e9hicules \u00e9lectriques b\u00e9n\u00e9ficient depuis 2020 d\u2019une majoration de 20%.<\/strong> (Voir notre article <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>)<\/p>\n<p>Les contribuables qui choisissent l\u2019option forfaitaire pour d\u00e9clarer leurs frais kilom\u00e9triques peuvent d\u00e9duire de leurs revenus imposables l\u2019indemnit\u00e9 kilom\u00e9trique forfaitaire:<\/p>\n<ul>\n<li><strong>quand ils sont contraints d<\/strong><strong>\u2019<\/strong><strong>utiliser leur v\u00e9hicule personnel <\/strong>pour un but professionnel (salari\u00e9s itin\u00e9rants, commerciaux, etc.),<\/li>\n<li>dans le cadre de\u00a0<strong>leur trajet domicile-travail.<\/strong><\/li>\n<\/ul>\n<p>Les contribuables qui choisissent de d\u00e9clarer leurs frais \u201cau r\u00e9el\u201d peuvent choisir de ne pas utiliser le bar\u00e8me fiscal. Ils additionnent alors l\u2019ensemble de leurs d\u00e9penses de d\u00e9placement.<\/p>\n<p>Mais dans ce cas,\u00a0le total des frais r\u00e9els d\u00e9ductibles ne pourra pas d\u00e9passer le montant qui serait obtenu en appliquant le bar\u00e8me kilom\u00e9trique pour un v\u00e9hicule de 7 CV.<\/p>\n<h2><strong>Les BNC conservent leur r\u00e9<\/strong><strong>gime sp<\/strong><strong>\u00e9cifique<\/strong><\/h2>\n<p>Les professionnels lib\u00e9raux qui exercent une activit\u00e9 professionnelle non commerciale (les BNC), peuvent conserver leur r\u00e9gime particulier (tol\u00e9rance de l\u2019administration). En cons\u00e9quence, ils pourront continuer d\u2019<strong>opter pour la d\u00e9claration forfaitaire en utilisant le bar<\/strong><strong>\u00e8<\/strong><strong>me fiscal de remboursement des frais kilom\u00e9triques normalement r\u00e9serv\u00e9 aux employ\u00e9s.<\/strong><\/p>\n<p>Cependant, ces contribuables ne sont pas soumis au plafonnement de leurs frais r\u00e9els. Si le plafonnement des frais kilom\u00e9triques les d\u00e9savantage, le Minist\u00e8re pr\u00e9cise qu\u2019ils conservent la possibilit\u00e9 de d\u00e9duire la totalit\u00e9 de leurs frais de voiture pour le montant r\u00e9el et justifi\u00e9, conform\u00e9ment aux modalit\u00e9s de d\u00e9duction des charges professionnelles\u00a0\u00bb.<\/p>\n<p class=\"p1\"><div class=\"encadre-style\"><b> Frais r\u00e9els, ou d\u00e9duction forfaitaire de 10% ?<span class=\"Apple-converted-space\">\u00a0<\/span><\/b><\/p>\n<p class=\"p1\">Compte tenu de la revalorisation importante du bar\u00e8me cette ann\u00e9e, il est primordial de se poser la question, et de choisir la bonne option. D\u00e9terminer quelle est l&rsquo;option la plus avantageuse peut en effet faire gagner plusieurs milliers d\u2019euros d\u2019abattement ! L\u2019administration a mis en place un simulateur dont l\u2019objectif est de choisir l&rsquo;option la plus avantageuse entre frais r\u00e9els et d\u00e9duction forfaitaire de 10%. De plus, l&rsquo;administration corrigera la d\u00e9claration si l&rsquo;une des options est plus favorable que celle choisie par le contribuable ! Voir le <a href=\"https:\/\/www.impots.gouv.fr\/simulateur-bareme-kilometrique\"><span class=\"s1\">simulateur en ligne de l\u2019administration des imp\u00f4ts !<\/span><\/a> <\/div><\/p>\n<p>Pour plus d\u2019informations sur les remboursements de frais, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-remboursements-de-frais-web-sont-ils-si-courants-06102014avallau01\/\">Remboursement de frais web: l\u2019indemnit\u00e9 forfaitaire est-elle l\u00e9gale\u00a0?<\/a><\/li>\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\/controle-urssaf-points-de-vigilance-eviter-redressement-04042014avla1\/\">Contr\u00f4le URSSAF : les points de vigilance pour \u00e9viter le redressement<\/a><\/li>\n<li><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><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le remboursement des frais kilom\u00e9triques\u00a0concerne les employ\u00e9s qui utilisent leur voiture personnelle dans le cadre de leurs d\u00e9placements professionnels.\u00a0Quelles sont les r\u00e8gles applicables ? Quel est le r\u00e9gime sp\u00e9cifique des professionnels lib\u00e9raux ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts&#8230;<\/p>\n","protected":false},"author":1,"featured_media":29779,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-29777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-rh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le remboursement des frais kilom\u00e9triques | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le remboursement des frais kilom\u00e9triques\u00a0concerne les employ\u00e9s qui utilisent leur voiture personnelle dans le cadre de leurs d\u00e9placements professionnels.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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