﻿{"id":8495,"date":"2014-09-10T17:07:40","date_gmt":"2014-09-10T15:07:40","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8495"},"modified":"2024-07-13T17:16:26","modified_gmt":"2024-07-13T15:16:26","slug":"deductibilite-tva-sur-les-carburants","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/deductibilite-tva-sur-les-carburants\/","title":{"rendered":"La d\u00e9ductibilit\u00e9 \/ r\u00e9cup\u00e9ration de la TVA sur les carburants"},"content":{"rendered":"<p>La r\u00e9cup\u00e9ration de la TVA sur les carburants achet\u00e9s par l\u2019entreprise r\u00e9pond \u00e0 une r\u00e9glementation stricte et pr\u00e9cise. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France reprend dans cet article l\u2019ensemble des r\u00e8gles applicables \u00e0 la d\u00e9ductibilit\u00e9 de la TVA sur les carburants pour les soci\u00e9t\u00e9s commerciales hors transport.<br \/>\nSeront \u00e9galement \u00e9voqu\u00e9s la r\u00e9cup\u00e9ration de la TVA sur le carburant pour les soci\u00e9t\u00e9s commerciales. Les soci\u00e9t\u00e9s de transport, les taxis, et les VTC ne sont pas concern\u00e9s par cet article.<\/p>\n<p><strong><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6067\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/01\/tva.jpg\" alt=\"r\u00e9cup\u00e9rer TVA\" width=\"424\" height=\"283\" \/>La distinction des cat\u00e9gories de v\u00e9hicules<\/strong><\/p>\n<p>La r\u00e9cup\u00e9ration de <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">la TVA<\/a> sur les carburants diff\u00e8re selon la nature du v\u00e9hicule. Pour comprendre la d\u00e9ductibilit\u00e9 de la TVA sur les carburants, il faudra distinguer :<\/p>\n<ul>\n<li><strong>Un v\u00e9hicule de tourisme<\/strong> est destin\u00e9 \u00e0 transporter des personnes. La mention \u00ab\u00a0VP\u00a0\u00bb figure sur la carte grise de ce type de v\u00e9hicule.<\/li>\n<li><strong>Un v\u00e9hicule utilitaire<\/strong> est quant \u00e0 lui destin\u00e9 \u00e0 transporter des marchandises et\/ou du mat\u00e9riel, comme par exemple les camions et les camionnettes.\u00a0La mention \u00ab\u00a0VU\u00a0\u00bb figure sur la carte grise de ce type de v\u00e9hicule.<\/li>\n<\/ul>\n<p>Les conditions de <a href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\">r\u00e9cup\u00e9ration de la TVA<\/a> sur les carburants diff\u00e8rent selon le type de v\u00e9hicule et la nature du carburant utilis\u00e9.<\/p>\n<h2>R\u00e8gles Gazole et E85<\/h2>\n<p><strong>La TVA sur le carburant des v\u00e9hicules de tourisme est d\u00e9ductible :<\/strong><\/p>\n<ul>\n<li>\u00e0 80% pour le gazole ou le super-\u00e9thanol (E85),<\/li>\n<li>\u00e0 100% pour le GPL (gaz de p\u00e9trole liqu\u00e9fi\u00e9), le GVN (gaz naturel comprim\u00e9), le propane liqu\u00e9fi\u00e9 ou le butane liqu\u00e9fi\u00e9,<\/li>\n<li>et \u00e0 50% lorsque le GPL est vendu \u00e0 l\u2019\u00e9tat gazeux.<\/li>\n<\/ul>\n<p><strong>La TVA sur le carburant des v\u00e9hicules utilitaires est d\u00e9ductible \u00e0 100% :<\/strong><\/p>\n<ul>\n<li>pour le gazole ou le super \u00e9thanol (E85),<\/li>\n<li>pour le GPL, le GVN, le propane liqu\u00e9fi\u00e9 ou le butane liqu\u00e9fi\u00e9,<\/li>\n<li>et lorsque le GPL est vendu \u00e0 l\u2019\u00e9tat gazeux.<\/li>\n<\/ul>\n<h2>Nouveaut\u00e9s 2017\u00a0: R\u00e8gles Essence<\/h2>\n<p>Attention, la Loi de Finances pour 2017 a profond\u00e9ment modifi\u00e9 les r\u00e8gles de d\u00e9ductibilit\u00e9 en mati\u00e8re de TVA. A compter du 1<sup>er<\/sup> janvier 2017, elle aligne progressivement le <strong>r\u00e9gime fiscal de l\u2019essence<\/strong> sur celui du gazole sur une p\u00e9riode de 5 ans :<\/p>\n<table style=\"height: 507px;\" width=\"617\">\n<tbody>\n<tr>\n<td width=\"199\">Ann\u00e9e<\/td>\n<td width=\"199\">Taux de d\u00e9duction pour les essences utilis\u00e9es dans des v\u00e9hicules <strong>exclus du droit<\/strong> \u00e0 d\u00e9duction de TVA<\/td>\n<td width=\"199\">Taux de d\u00e9duction pour les essences utilis\u00e9es dans des v\u00e9hicules <strong>ouvrant droit<\/strong> \u00e0 d\u00e9duction de la TVA<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">2017<\/td>\n<td width=\"199\">10%<\/td>\n<td width=\"199\">0%<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">2018<\/td>\n<td width=\"199\">20%<\/td>\n<td width=\"199\">20%<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">2019<\/td>\n<td width=\"199\">40%<\/td>\n<td width=\"199\">40%<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">2020<\/td>\n<td width=\"199\">60%<\/td>\n<td width=\"199\">60%<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">2021<\/td>\n<td width=\"199\">80%<\/td>\n<td width=\"199\">80%<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">2022<\/td>\n<td width=\"199\">80%<\/td>\n<td width=\"199\">100%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Suite \u00e0 l\u2019entr\u00e9e en vigueur des mesures prises dans la loi de finance pour 2017, les r\u00e8gles applicables en mati\u00e8re de r\u00e9cup\u00e9ration de la TVA sur les d\u00e9penses de carburant vont \u00eatre progressivement les m\u00eames entre l\u2019essence et le diesel.\u00a0 Cependant, un \u00e9cart de traitement demeurera pendant la p\u00e9riode transitoire, jusqu\u2019au 31 d\u00e9cembre 2021.<\/p>\n<p>La <strong>TVA non d\u00e9ductible<\/strong> s\u2019analyse, d\u2019un point de vue comptable, comme une <strong>charge suppl\u00e9mentaire<\/strong> \u00e0 ajouter au montant hors taxes figurant dans le compte 602 ou le compte 606.<\/p>\n<p>[cta]Besoin d&rsquo;aide pour calculer ce que vous pouvez r\u00e9cup\u00e9rer de la TVA\u00a0?[\/cta]<\/p>\n<p>Pour plus d\u2019informations sur les <b>charges d\u00e9ductibles<\/b>, consultez nos articles sur le blog Valoxy\u00a0:<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/amortissements-vehicules-de-societe-propres-avantages\/\">Amortissements : les v\u00e9hicules de soci\u00e9t\u00e9 propres avantag\u00e9s<\/a><\/li>\n<li><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>Quelle TVA r\u00e9cup\u00e9rer sur les remboursements de frais ?<span class=\"Apple-converted-space\">\u00a0<\/span><\/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>La r\u00e9cup\u00e9ration de la TVA sur les carburants achet\u00e9s par l\u2019entreprise r\u00e9pond \u00e0 une r\u00e9glementation stricte et pr\u00e9cise. Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France reprend dans cet article l\u2019ensemble des r\u00e8gles applicables \u00e0 la d\u00e9ductibilit\u00e9 de la&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6067,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-8495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La d\u00e9ductibilit\u00e9 \/ r\u00e9cup\u00e9ration de la TVA sur les carburants<\/title>\n<meta name=\"description\" content=\"La d\u00e9ductibilit\u00e9 de la TVA sur les carburants r\u00e9pond \u00e0 des r\u00e8gles et des crit\u00e8res bien sp\u00e9cifiques. 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