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Une même dépense peut répondre à l’une de ces règles sans répondre automatiquement aux deux autres.",{"type":246,"attrs":247},"blok",{"id":248,"body":249},"1e93584f-2660-4361-b6b4-7be9b8b595b3",[250],{"_uid":251,"text":252,"color":253,"title":254,"component":255},"i-e878a890-ed7b-497d-af50-3356acede8e2","- **7,50 € par repas** peuvent être exonérés lorsque le salarié est contraint de manger sur son lieu de travail.\n- **10,40 € par repas** peuvent être exonérés lorsque le salarié est en déplacement et n’est pas contraint de manger au restaurant.\n- **21,40 € par repas** peuvent être exonérés lorsque le salarié est en déplacement et contraint de manger au restaurant.\n- **La TVA est récupérable sous conditions**, notamment lorsque la dépense est professionnelle et que le justificatif comporte les mentions nécessaires.\n- Pour un repas d’affaires, conservez **la facture, l’identité des participants et le motif professionnel**.\n- La participation patronale aux titres-restaurant est exonérée jusqu’à **7,32 € par titre en 2026**, sous réserve de respecter la règle des 50 % à 60 % de la valeur du titre.\n- **Le télétravail seul ne permet pas de verser une indemnité de repas exonérée**. Les frais concernés relèvent du régime du télétravail.","purple","À retenir","callout",{"type":257,"attrs":258,"content":260},"heading",{"level":259,"textAlign":26},2,[261],{"text":262,"type":143,"marks":263},"Quels sont les trois régimes applicables aux frais de repas ?",[264],{"type":230},{"type":137,"attrs":266,"content":268},{"textAlign":26,"key":267},"p-2",[269,271,275],{"text":270,"type":143},"Les frais de repas relèvent de trois régimes indépendants : ",{"text":272,"type":143,"marks":273},"le régime social, le régime fiscal et le régime de TVA",[274],{"type":230},{"text":276,"type":143},".",{"type":137,"attrs":278,"content":280},{"textAlign":26,"key":279},"p-3",[281,283,289,291,296],{"text":282,"type":143},"Le ",{"text":284,"type":143,"marks":285},"régime social ",[286,287],{"type":230},{"type":288},"underline",{"text":290,"type":143},"détermine si l’indemnité versée au salarié peut être exonérée de cotisations, dans la limite du plafond applicable. Le ",{"text":292,"type":143,"marks":293},"régime fiscal ",[294,295],{"type":230},{"type":288},{"text":297,"type":143},"détermine si la dépense peut être déduite du résultat imposable de l’entreprise ou du revenu déclaré par le salarié.",{"type":137,"attrs":299,"content":301},{"textAlign":26,"key":300},"p-4",[302,303,308,310,314],{"text":282,"type":143},{"text":304,"type":143,"marks":305},"régime de TVA",[306,307],{"type":230},{"type":288},{"text":309,"type":143}," détermine enfin si la taxe figurant sur le justificatif peut être récupérée. ",{"text":311,"type":143,"marks":312},"Le respect d’un plafond URSSAF ne suffit donc pas à récupérer la TVA",[313],{"type":230},{"text":315,"type":143},", tout comme une facture conforme ne garantit pas automatiquement l’exonération sociale.",{"type":246,"attrs":317},{"id":318,"body":319},"2daed072-e8f8-4855-91f9-06ace276437d",[320],{"_uid":321,"asset":322,"caption":52,"component":326},"i-8c291845-8b25-4d36-86b2-aad383747373",{"id":323,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":324,"copyright":52,"fieldtype":118,"meta_data":325,"is_external_url":29},168565566699994,"https://a.storyblok.com/f/146026/10422x5464/94495d7a3a/a-happy-person-chatting-with-their-team.jpeg",{},"image",{"type":137,"attrs":328,"content":330},{"textAlign":26,"key":329},"p-5",[331],{"text":332,"type":143},"Prenons l’exemple d’un salarié en déplacement professionnel. L’entreprise peut lui verser une indemnité exonérée dans la limite du plafond applicable. Cette indemnité ne permet toutefois pas, à elle seule, de récupérer la TVA, puisqu’elle ne correspond pas nécessairement à une facture établie au nom de l’entreprise.",{"type":137,"attrs":334,"content":336},{"textAlign":26,"key":335},"p-6",[337],{"text":338,"type":143},"Pour traiter correctement une dépense, il faut donc répondre séparément à trois questions :",{"type":340,"content":341},"bullet_list",[342,351,359],{"type":343,"content":344},"list_item",[345],{"type":137,"attrs":346,"content":348},{"textAlign":26,"key":347},"p-7",[349],{"text":350,"type":143},"l’indemnité respecte-t-elle les conditions d’exonération sociale ?",{"type":343,"content":352},[353],{"type":137,"attrs":354,"content":356},{"textAlign":26,"key":355},"p-8",[357],{"text":358,"type":143},"la dépense est-elle engagée dans l’intérêt de l’entreprise ?",{"type":343,"content":360},[361],{"type":137,"attrs":362,"content":364},{"textAlign":26,"key":363},"p-9",[365],{"text":366,"type":143},"le justificatif permet-il de récupérer la TVA ?",{"type":257,"attrs":368,"content":369},{"level":259,"textAlign":26},[370],{"text":371,"type":143,"marks":372},"Quels sont les plafonds URSSAF des indemnités de repas en 2026 ?",[373],{"type":230},{"type":137,"attrs":375,"content":377},{"textAlign":26,"key":376},"p-10",[378,380,384],{"text":379,"type":143},"Les plafonds d’exonération des indemnités de repas varient selon ",{"text":381,"type":143,"marks":382},"le lieu du repas et les contraintes du déplacement professionnel",[383],{"type":230},{"text":385,"type":143},". L’Urssaf indique les montants suivants pour 2026 :",{"type":340,"content":387},[388,400,412],{"type":343,"content":389},[390],{"type":137,"attrs":391,"content":393},{"textAlign":26,"key":392},"p-11",[394,398],{"text":395,"type":143,"marks":396},"7,50 € par repas",[397],{"type":230},{"text":399,"type":143}," pour un salarié contraint de prendre son repas sur son lieu de travail ;",{"type":343,"content":401},[402],{"type":137,"attrs":403,"content":405},{"textAlign":26,"key":404},"p-12",[406,410],{"text":407,"type":143,"marks":408},"10,40 € par repas",[409],{"type":230},{"text":411,"type":143}," pour un salarié en déplacement qui n’est pas contraint de prendre son repas au restaurant ;",{"type":343,"content":413},[414],{"type":137,"attrs":415,"content":417},{"textAlign":26,"key":416},"p-13",[418,422],{"text":419,"type":143,"marks":420},"21,40 € par repas",[421],{"type":230},{"text":423,"type":143}," pour un salarié en déplacement contraint de prendre son repas au restaurant.",{"type":257,"attrs":425,"content":427},{"level":426,"textAlign":26},3,[428],{"text":429,"type":143,"marks":430},"Quel plafond appliquer pour un repas pris sur le lieu de travail ?",[431],{"type":230},{"type":137,"attrs":433,"content":435},{"textAlign":26,"key":434},"p-14",[436,438,442],{"text":437,"type":143},"Le plafond de ",{"text":439,"type":143,"marks":440},"7,50 €",[441],{"type":230},{"text":443,"type":143}," concerne le salarié contraint de prendre son repas sur son lieu de travail en raison de conditions particulières d’organisation ou d’horaires.",{"type":137,"attrs":445,"content":447},{"textAlign":26,"key":446},"p-15",[448,450,454],{"text":449,"type":143},"Ce régime ne s’applique pas à tous les salariés qui déjeunent au bureau. Il faut pouvoir démontrer que ",{"text":451,"type":143,"marks":452},"les conditions de travail empêchent le salarié de prendre son repas dans des conditions habituelles",[453],{"type":230},{"text":276,"type":143},{"type":257,"attrs":456,"content":457},{"level":426,"textAlign":26},[458],{"text":459,"type":143,"marks":460},"Quel plafond appliquer pour un repas pris hors des locaux de l'entreprise ?",[461],{"type":230},{"type":137,"attrs":463,"content":465},{"textAlign":26,"key":464},"p-16",[466,467,471],{"text":437,"type":143},{"text":468,"type":143,"marks":469},"10,40 €",[470],{"type":230},{"text":472,"type":143}," concerne le salarié en déplacement ou sur un chantier qui ne peut pas rejoindre son domicile ou son lieu habituel de travail pour déjeuner, mais qui n’est pas contraint de manger au restaurant.",{"type":137,"attrs":474,"content":476},{"textAlign":26,"key":475},"p-17",[477],{"text":478,"type":143},"Cette situation peut notamment concerner un salarié qui prend son repas sur un chantier ou dans un espace extérieur, sans être obligé de déjeuner dans un restaurant.",{"type":257,"attrs":480,"content":481},{"level":426,"textAlign":26},[482],{"text":483,"type":143,"marks":484},"Quel plafond appliquer pour un repas au restaurant ?",[485],{"type":230},{"type":137,"attrs":487,"content":489},{"textAlign":26,"key":488},"p-18",[490,491,495],{"text":437,"type":143},{"text":492,"type":143,"marks":493},"21,40 €",[494],{"type":230},{"text":496,"type":143}," concerne le salarié en déplacement professionnel qui est contraint de prendre son repas au restaurant, notamment parce qu’il ne peut pas rejoindre sa résidence ou son lieu habituel de travail.",{"type":137,"attrs":498,"content":500},{"textAlign":26,"key":499},"p-19",[501,503,507],{"text":502,"type":143},"Si l’entreprise verse davantage que ce plafond, ",{"text":504,"type":143,"marks":505},"la fraction excédentaire peut être soumise à cotisations",[506],{"type":230},{"text":508,"type":143},", sauf si le traitement retenu et les justificatifs permettent de démontrer la nature professionnelle des frais et les conditions applicables.",{"type":137,"attrs":510,"content":512},{"textAlign":26,"key":511},"p-20",[513],{"text":514,"type":143},"Par exemple, un salarié en intervention sur un chantier éloigné de son lieu habituel de travail prend son déjeuner au restaurant. Une indemnité de 21,40 € peut être exonérée si les conditions du déplacement sont réunies. Une indemnité de 25 € nécessite une analyse de la fraction excédentaire et des justificatifs conservés.",{"type":137,"attrs":516,"content":518},{"textAlign":26,"key":517},"p-21",[519,521,530],{"text":520,"type":143},"Pour aller plus loin, consultez notre article consacré à ",{"text":522,"type":143,"marks":523},"l’indemnité de panier repas",[524,529],{"type":525,"attrs":526},"link",{"href":527,"uuid":26,"anchor":26,"target":528,"linktype":122},"https://www.spendesk.com/fr/blog/frais-repas-reels-connaitre-limites-indemnisation/","_blank",{"type":230},{"text":276,"type":143},{"type":257,"attrs":532,"content":533},{"level":259,"textAlign":26},[534],{"text":535,"type":143,"marks":536},"Comment distinguer l’exonération sociale de la déduction fiscale ?",[537],{"type":230},{"type":137,"attrs":539,"content":541},{"textAlign":26,"key":540},"p-22",[542,544,548],{"text":543,"type":143},"L’exonération sociale et la déduction fiscale répondent à ",{"text":545,"type":143,"marks":546},"deux objectifs différents",[547],{"type":230},{"text":276,"type":143},{"type":137,"attrs":550,"content":552},{"textAlign":26,"key":551},"p-23",[553,555,559,561,565],{"text":554,"type":143},"L’",{"text":556,"type":143,"marks":557},"exonération sociale",[558],{"type":230},{"text":560,"type":143}," concerne les cotisations dues sur une indemnité ou un remboursement versé au salarié. La ",{"text":562,"type":143,"marks":563},"déduction fiscale ",[564],{"type":230},{"text":566,"type":143},"concerne la possibilité pour l’entreprise de déduire une charge de son résultat imposable.",{"type":137,"attrs":568,"content":570},{"textAlign":26,"key":569},"p-24",[571],{"text":572,"type":143},"Une dépense peut donc être :",{"type":340,"content":574},[575,583,591],{"type":343,"content":576},[577],{"type":137,"attrs":578,"content":580},{"textAlign":26,"key":579},"p-25",[581],{"text":582,"type":143},"exonérée de cotisations sociales mais soumise à des règles fiscales particulières ;",{"type":343,"content":584},[585],{"type":137,"attrs":586,"content":588},{"textAlign":26,"key":587},"p-26",[589],{"text":590,"type":143},"déductible fiscalement sans ouvrir droit à une récupération de TVA ;",{"type":343,"content":592},[593],{"type":137,"attrs":594,"content":596},{"textAlign":26,"key":595},"p-27",[597],{"text":598,"type":143},"accompagnée d’une TVA récupérable, mais mal documentée sur le plan social.",{"type":257,"attrs":600,"content":601},{"level":259,"textAlign":26},[602],{"text":603,"type":143,"marks":604},"Les repas d’affaires sont-ils déductibles fiscalement ?",[605],{"type":230},{"type":137,"attrs":607,"content":608},{"textAlign":26,"key":139},[609,611,615],{"text":610,"type":143},"Un repas d’affaires peut être déduit du résultat imposable lorsqu’il est ",{"text":612,"type":143,"marks":613},"engagé dans l’intérêt de l’exploitation, justifié et proportionné à l’activité de l’entreprise",[614],{"type":230},{"text":276,"type":143},{"type":137,"attrs":617,"content":618},{"textAlign":26,"key":235},[619],{"text":620,"type":143},"Il n’existe pas de plafond légal général applicable à tous les repas d’affaires. En revanche, une dépense excessive, personnelle ou insuffisamment documentée peut être remise en cause par l’administration fiscale.",{"type":137,"attrs":622,"content":623},{"textAlign":26,"key":267},[624],{"text":625,"type":143},"Pour sécuriser la déduction, conservez :",{"type":340,"content":627},[628,635,642,649,656],{"type":343,"content":629},[630],{"type":137,"attrs":631,"content":632},{"textAlign":26,"key":279},[633],{"text":634,"type":143},"la facture ou le justificatif de paiement ;",{"type":343,"content":636},[637],{"type":137,"attrs":638,"content":639},{"textAlign":26,"key":300},[640],{"text":641,"type":143},"les noms et fonctions des participants ;",{"type":343,"content":643},[644],{"type":137,"attrs":645,"content":646},{"textAlign":26,"key":329},[647],{"text":648,"type":143},"le nom de leur entreprise ;",{"type":343,"content":650},[651],{"type":137,"attrs":652,"content":653},{"textAlign":26,"key":335},[654],{"text":655,"type":143},"l’objet professionnel du repas ;",{"type":343,"content":657},[658],{"type":137,"attrs":659,"content":660},{"textAlign":26,"key":347},[661],{"text":662,"type":143},"la date et le lieu du rendez-vous.",{"type":137,"attrs":664,"content":665},{"textAlign":26,"key":355},[666,668,672],{"text":667,"type":143},"Par exemple, un repas de 78 € avec un client peut être déductible si ",{"text":669,"type":143,"marks":670},"son motif professionnel est démontré",[671],{"type":230},{"text":673,"type":143}," et si la dépense reste cohérente avec l’activité de l’entreprise.",{"type":137,"attrs":675,"content":676},{"textAlign":26,"key":363},[677,679,685],{"text":678,"type":143},"Les règles applicables aux repas d’affaires doivent être distinguées de celles concernant les frais de repas personnels des salariés. Pour approfondir le traitement des dépenses réelles, consultez notre article sur les ",{"text":680,"type":143,"marks":681},"frais de repas réels et leurs limites d’indemnisation",[682,684],{"type":525,"attrs":683},{"href":527,"uuid":26,"anchor":26,"target":528,"linktype":122},{"type":230},{"text":276,"type":143},{"type":257,"attrs":687,"content":688},{"level":259,"textAlign":26},[689],{"text":690,"type":143,"marks":691},"Quel barème appliquer aux frais de repas déduits par un salarié ?",[692],{"type":230},{"type":137,"attrs":694,"content":695},{"textAlign":26,"key":376},[696],{"text":697,"type":143},"Pour un salarié qui déduit ses frais professionnels selon le régime des frais réels, l’administration fiscale utilise des valeurs forfaitaires de référence.",{"type":137,"attrs":699,"content":700},{"textAlign":26,"key":392},[701,703,707,709,712,714,718],{"text":702,"type":143},"Pour les revenus 2026, le repas pris au domicile est évalué à ",{"text":704,"type":143,"marks":705},"5,50 €",[706],{"type":230},{"text":708,"type":143},". La limite d’exonération d’une indemnité de repas est fixée à ",{"text":492,"type":143,"marks":710},[711],{"type":230},{"text":713,"type":143},", ce qui conduit à une déduction maximale de ",{"text":715,"type":143,"marks":716},"15,90 € par repas",[717],{"type":230},{"text":719,"type":143},", lorsque les autres conditions sont réunies.",{"type":137,"attrs":721,"content":722},{"textAlign":26,"key":404},[723,725],{"text":724,"type":143},"Ce calcul concerne principalement la déclaration de revenus du salarié. ",{"text":726,"type":143,"marks":727},"Il ne constitue pas automatiquement un plafond de remboursement applicable à toutes les entreprises.",[728],{"type":230},{"type":137,"attrs":730,"content":731},{"textAlign":26,"key":416},[732],{"text":733,"type":143},"L’employeur doit distinguer :",{"type":340,"content":735},[736,743,750,757],{"type":343,"content":737},[738],{"type":137,"attrs":739,"content":740},{"textAlign":26,"key":434},[741],{"text":742,"type":143},"l’indemnité de repas versée au salarié ;",{"type":343,"content":744},[745],{"type":137,"attrs":746,"content":747},{"textAlign":26,"key":446},[748],{"text":749,"type":143},"le remboursement d’une dépense réelle ;",{"type":343,"content":751},[752],{"type":137,"attrs":753,"content":754},{"textAlign":26,"key":464},[755],{"text":756,"type":143},"la déduction fiscale de l’entreprise ;",{"type":343,"content":758},[759],{"type":137,"attrs":760,"content":761},{"textAlign":26,"key":475},[762],{"text":763,"type":143},"la déduction des frais réels déclarés par le salarié.",{"type":257,"attrs":765,"content":766},{"level":259,"textAlign":26},[767],{"text":768,"type":143,"marks":769},"La TVA sur les frais de repas est-elle récupérable ?",[770],{"type":230},{"type":246,"attrs":772},{"id":318,"body":773},[774],{"_uid":775,"asset":776,"caption":52,"component":326},"i-c482e02c-7f56-4257-bc6c-278ff67b0639",{"id":777,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":778,"copyright":52,"fieldtype":118,"meta_data":779,"is_external_url":29},165074794759078,"https://a.storyblok.com/f/146026/2120x1414/af1560db11/istock-2218333121.jpg",{},{"type":137,"attrs":781,"content":782},{"textAlign":26,"key":488},[783,785,789],{"text":784,"type":143},"La TVA sur un repas professionnel peut être récupérée lorsque ",{"text":786,"type":143,"marks":787},"la dépense est engagée dans l’intérêt de l’entreprise et que le justificatif est conforme",[788],{"type":230},{"text":276,"type":143},{"type":137,"attrs":791,"content":792},{"textAlign":26,"key":499},[793],{"text":794,"type":143},"Pour récupérer la TVA, l’entreprise doit notamment pouvoir démontrer :",{"type":340,"content":796},[797,804,811,818,825],{"type":343,"content":798},[799],{"type":137,"attrs":800,"content":801},{"textAlign":26,"key":511},[802],{"text":803,"type":143},"le caractère professionnel de la dépense ;",{"type":343,"content":805},[806],{"type":137,"attrs":807,"content":808},{"textAlign":26,"key":517},[809],{"text":810,"type":143},"l’identité du fournisseur ;",{"type":343,"content":812},[813],{"type":137,"attrs":814,"content":815},{"textAlign":26,"key":540},[816],{"text":817,"type":143},"la date et le montant de l’opération ;",{"type":343,"content":819},[820],{"type":137,"attrs":821,"content":822},{"textAlign":26,"key":551},[823],{"text":824,"type":143},"le montant de TVA applicable ;",{"type":343,"content":826},[827],{"type":137,"attrs":828,"content":829},{"textAlign":26,"key":569},[830],{"text":831,"type":143},"le lien entre la dépense et l’activité de l’entreprise.",{"type":137,"attrs":833,"content":834},{"textAlign":26,"key":579},[835,837,841,843,847],{"text":836,"type":143},"Le taux applicable dépend de la nature de la consommation. Les repas consommés immédiatement au restaurant relèvent généralement du taux de ",{"text":838,"type":143,"marks":839},"10 %",[840],{"type":230},{"text":842,"type":143},", tandis que les boissons alcoolisées relèvent du taux normal de ",{"text":844,"type":143,"marks":845},"20 %",[846],{"type":230},{"text":848,"type":143},". Certaines dépenses alimentaires peuvent relever d’autres taux selon les produits et les conditions de vente.",{"type":137,"attrs":850,"content":851},{"textAlign":26,"key":587},[852,854,861],{"text":853,"type":143},"Consultez notre article sur la ",{"text":855,"type":143,"marks":856},"récupération de la TVA sur les repas",[857,860],{"type":525,"attrs":858},{"href":859,"uuid":26,"anchor":26,"target":528,"linktype":122},"https://www.spendesk.com/fr/blog/recuperation-tva-repas/",{"type":230},{"text":862,"type":143}," pour approfondir les conditions applicables.",{"type":257,"attrs":864,"content":865},{"level":426,"textAlign":26},[866],{"text":867,"type":143,"marks":868},"Quel justificatif faut-il fournir pour récupérer la TVA ?",[869],{"type":230},{"type":137,"attrs":871,"content":872},{"textAlign":26,"key":595},[873],{"text":874,"type":143},"Le justificatif doit permettre d’identifier la dépense et la TVA correspondante. Pour les dépenses de restauration, un ticket ou une facture peut être accepté lorsque les mentions nécessaires figurent sur le document.",{"type":137,"attrs":876,"content":878},{"textAlign":26,"key":877},"p-28",[879,881,885],{"text":880,"type":143},"Pour les factures de restauration d’un montant inférieur ou égal à ",{"text":882,"type":143,"marks":883},"150 € HT",[884],{"type":230},{"text":886,"type":143},", certaines mentions d’identification du client peuvent ne pas être obligatoires.",{"type":137,"attrs":888,"content":890},{"textAlign":26,"key":889},"p-29",[891],{"text":892,"type":143},"En pratique, demander une facture ou un justificatif au nom de l’entreprise reste la solution la plus sûre pour documenter la dépense.",{"type":137,"attrs":894,"content":896},{"textAlign":26,"key":895},"p-30",[897,899,902,904,908],{"text":898,"type":143},"Au-delà de ",{"text":882,"type":143,"marks":900},[901],{"type":230},{"text":903,"type":143},", demandez une facture comportant les informations d’identification de l’entreprise. Le montant de 150 € s’apprécie ",{"text":905,"type":143,"marks":906},"hors taxes, et non toutes taxes comprises",[907],{"type":230},{"text":276,"type":143},{"type":137,"attrs":910,"content":912},{"textAlign":26,"key":911},"p-31",[913],{"text":914,"type":143},"Une facture établie uniquement au nom du salarié peut donc compliquer la récupération de la TVA, en particulier lorsque le montant dépasse le seuil applicable. Demandez au restaurant ou au prestataire de refaire le document au nom de l’entreprise avant de comptabiliser la TVA déductible.",{"type":137,"attrs":916,"content":918},{"textAlign":26,"key":917},"p-32",[919,921,928,930],{"text":920,"type":143},"La TVA ne doit pas être traitée comme une simple ligne de ",{"text":922,"type":143,"marks":923},"note de frais",[924,927],{"type":525,"attrs":925},{"href":926,"uuid":26,"anchor":26,"target":528,"linktype":122},"https://www.spendesk.com/fr/blog/note-de-frais/",{"type":230},{"text":929,"type":143},". ",{"text":931,"type":143,"marks":932},"Le justificatif, le taux de TVA et le caractère professionnel de la dépense doivent être contrôlés ensemble.",[933],{"type":230},{"type":257,"attrs":935,"content":936},{"level":259,"textAlign":26},[937],{"text":938,"type":143,"marks":939},"Quel est le plafond 2026 de la participation patronale aux titres-restaurant ?",[940],{"type":230},{"type":137,"attrs":942,"content":944},{"textAlign":26,"key":943},"p-33",[945,947,951],{"text":946,"type":143},"La participation de l’employeur aux titres-restaurant peut être exonérée de cotisations et d’impôt sur le revenu jusqu’à ",{"text":948,"type":143,"marks":949},"7,32 € par titre en 2026",[950],{"type":230},{"text":276,"type":143},{"type":137,"attrs":953,"content":955},{"textAlign":26,"key":954},"p-34",[956,958,962],{"text":957,"type":143},"Pour bénéficier de cette exonération, la contribution patronale doit représenter entre ",{"text":959,"type":143,"marks":960},"50 % et 60 % de la valeur du titre",[961],{"type":230},{"text":276,"type":143},{"type":137,"attrs":964,"content":966},{"textAlign":26,"key":965},"p-35",[967],{"text":968,"type":143},"Avec une contribution patronale de 7,32 €, la valeur faciale du titre doit donc être comprise entre :",{"type":340,"content":970},[971,983],{"type":343,"content":972},[973],{"type":137,"attrs":974,"content":976},{"textAlign":26,"key":975},"p-36",[977,981],{"text":978,"type":143,"marks":979},"12,20 €",[980],{"type":230},{"text":982,"type":143},", lorsque l’employeur finance 60 % du titre ;",{"type":343,"content":984},[985],{"type":137,"attrs":986,"content":988},{"textAlign":26,"key":987},"p-37",[989,993],{"text":990,"type":143,"marks":991},"14,64 €",[992],{"type":230},{"text":994,"type":143},", lorsque l’employeur finance 50 % du titre.",{"type":257,"attrs":996,"content":997},{"level":426,"textAlign":26},[998],{"text":999,"type":143,"marks":1000},"Quel est l’exemple de calcul d’un titre-restaurant en 2026 ?",[1001],{"type":230},{"type":137,"attrs":1003,"content":1005},{"textAlign":26,"key":1004},"p-38",[1006,1008,1012],{"text":1007,"type":143},"Une PME distribue des titres-restaurant d’une valeur faciale de ",{"text":1009,"type":143,"marks":1010},"12 €",[1011],{"type":230},{"text":1013,"type":143}," et prend en charge 60 % du montant.",{"type":137,"attrs":1015,"content":1017},{"textAlign":26,"key":1016},"p-39",[1018],{"text":1019,"type":143},"La participation patronale est de :",{"type":137,"attrs":1021,"content":1023},{"textAlign":26,"key":1022},"p-40",[1024],{"text":1025,"type":143,"marks":1026},"12 € × 60 % = 7,20 €",[1027],{"type":230},{"type":137,"attrs":1029,"content":1031},{"textAlign":26,"key":1030},"p-41",[1032,1034,1038],{"text":1033,"type":143},"Cette contribution reste inférieure au plafond d’exonération de ",{"text":1035,"type":143,"marks":1036},"7,32 €",[1037],{"type":230},{"text":1039,"type":143},". Elle peut donc être exonérée, sous réserve du respect des autres conditions.",{"type":137,"attrs":1041,"content":1043},{"textAlign":26,"key":1042},"p-42",[1044,1046,1049],{"text":1045,"type":143},"Si la valeur faciale du titre passe à ",{"text":978,"type":143,"marks":1047},[1048],{"type":230},{"text":1050,"type":143},", une prise en charge à 60 % atteint exactement le plafond :",{"type":137,"attrs":1052,"content":1054},{"textAlign":26,"key":1053},"p-43",[1055],{"text":1056,"type":143,"marks":1057},"12,20 € × 60 % = 7,32 €",[1058],{"type":230},{"type":137,"attrs":1060,"content":1062},{"textAlign":26,"key":1061},"p-44",[1063,1065,1069],{"text":1064,"type":143},"Au-delà de 7,32 €, ",{"text":1066,"type":143,"marks":1067},"la fraction excédentaire de la participation patronale peut être réintégrée dans l’assiette des cotisations",[1068],{"type":230},{"text":276,"type":143},{"type":257,"attrs":1071,"content":1072},{"level":259,"textAlign":26},[1073],{"text":1074,"type":143,"marks":1075},"Quels sont les principaux montants de référence des frais de repas en 2026 ?",[1076],{"type":230},{"type":137,"attrs":1078,"content":1080},{"textAlign":26,"key":1079},"p-45",[1081],{"text":1082,"type":143},"Les frais de repas peuvent faire intervenir plusieurs montants, chacun correspondant à un régime différent :",{"type":340,"content":1084},[1085,1096,1107,1118,1130,1141],{"type":343,"content":1086},[1087],{"type":137,"attrs":1088,"content":1090},{"textAlign":26,"key":1089},"p-46",[1091,1094],{"text":439,"type":143,"marks":1092},[1093],{"type":230},{"text":1095,"type":143}," pour un repas pris sur le lieu de travail sous contrainte d’organisation ;",{"type":343,"content":1097},[1098],{"type":137,"attrs":1099,"content":1101},{"textAlign":26,"key":1100},"p-47",[1102,1105],{"text":468,"type":143,"marks":1103},[1104],{"type":230},{"text":1106,"type":143}," pour un repas pris hors des locaux sans obligation de restaurant ;",{"type":343,"content":1108},[1109],{"type":137,"attrs":1110,"content":1112},{"textAlign":26,"key":1111},"p-48",[1113,1116],{"text":492,"type":143,"marks":1114},[1115],{"type":230},{"text":1117,"type":143}," pour un repas au restaurant lors d’un déplacement professionnel ;",{"type":343,"content":1119},[1120],{"type":137,"attrs":1121,"content":1123},{"textAlign":26,"key":1122},"p-49",[1124,1128],{"text":1125,"type":143,"marks":1126},"15,90 €",[1127],{"type":230},{"text":1129,"type":143}," de déduction maximale par repas pour les frais réels des revenus 2026, lorsque les conditions sont réunies ;",{"type":343,"content":1131},[1132],{"type":137,"attrs":1133,"content":1135},{"textAlign":26,"key":1134},"p-50",[1136,1139],{"text":1035,"type":143,"marks":1137},[1138],{"type":230},{"text":1140,"type":143}," de participation patronale exonérée par titre-restaurant ;",{"type":343,"content":1142},[1143],{"type":137,"attrs":1144,"content":1146},{"textAlign":26,"key":1145},"p-51",[1147,1150],{"text":704,"type":143,"marks":1148},[1149],{"type":230},{"text":1151,"type":143}," pour l’évaluation forfaitaire d’un avantage en nature repas en 2026.",{"type":137,"attrs":1153,"content":1155},{"textAlign":26,"key":1154},"p-52",[1156,1158],{"text":1157,"type":143},"Ces montants ne sont pas interchangeables. ",{"text":1159,"type":143,"marks":1160},"Un plafond URSSAF, une limite fiscale et un seuil de facturation TVA ne répondent pas à la même logique.",[1161],{"type":230},{"type":257,"attrs":1163,"content":1164},{"level":259,"textAlign":26},[1165],{"text":1166,"type":143,"marks":1167},"Quels justificatifs faut-il conserver pour les frais de repas ?",[1168],{"type":230},{"type":137,"attrs":1170,"content":1172},{"textAlign":26,"key":1171},"p-53",[1173,1175,1179],{"text":1174,"type":143},"Chaque régime nécessite des éléments de preuve adaptés. Un relevé bancaire peut démontrer qu’un paiement a été effectué, mais ",{"text":1176,"type":143,"marks":1177},"il ne suffit pas toujours à justifier la nature professionnelle de la dépense",[1178],{"type":230},{"text":276,"type":143},{"type":257,"attrs":1181,"content":1182},{"level":426,"textAlign":26},[1183],{"text":1184,"type":143,"marks":1185},"Pour une indemnité ou un remboursement de repas",[1186],{"type":230},{"type":137,"attrs":1188,"content":1190},{"textAlign":26,"key":1189},"p-54",[1191],{"text":1192,"type":143},"Conservez notamment :",{"type":340,"content":1194},[1195,1203,1211,1219,1227,1235,1243],{"type":343,"content":1196},[1197],{"type":137,"attrs":1198,"content":1200},{"textAlign":26,"key":1199},"p-55",[1201],{"text":1202,"type":143},"le nom du salarié ;",{"type":343,"content":1204},[1205],{"type":137,"attrs":1206,"content":1208},{"textAlign":26,"key":1207},"p-56",[1209],{"text":1210,"type":143},"la date du déplacement ;",{"type":343,"content":1212},[1213],{"type":137,"attrs":1214,"content":1216},{"textAlign":26,"key":1215},"p-57",[1217],{"text":1218,"type":143},"le lieu du déplacement ;",{"type":343,"content":1220},[1221],{"type":137,"attrs":1222,"content":1224},{"textAlign":26,"key":1223},"p-58",[1225],{"text":1226,"type":143},"le motif professionnel ;",{"type":343,"content":1228},[1229],{"type":137,"attrs":1230,"content":1232},{"textAlign":26,"key":1231},"p-59",[1233],{"text":1234,"type":143},"le régime appliqué ;",{"type":343,"content":1236},[1237],{"type":137,"attrs":1238,"content":1240},{"textAlign":26,"key":1239},"p-60",[1241],{"text":1242,"type":143},"le montant remboursé ;",{"type":343,"content":1244},[1245],{"type":137,"attrs":1246,"content":1248},{"textAlign":26,"key":1247},"p-61",[1249],{"text":1250,"type":143},"le justificatif du repas lorsque le remboursement repose sur une dépense réelle.",{"type":257,"attrs":1252,"content":1253},{"level":426,"textAlign":26},[1254],{"text":1255,"type":143,"marks":1256},"Pour un repas d’affaires",[1257],{"type":230},{"type":137,"attrs":1259,"content":1261},{"textAlign":26,"key":1260},"p-62",[1262],{"text":1263,"type":143},"Conservez :",{"type":340,"content":1265},[1266,1274,1281,1289,1296],{"type":343,"content":1267},[1268],{"type":137,"attrs":1269,"content":1271},{"textAlign":26,"key":1270},"p-63",[1272],{"text":1273,"type":143},"la facture ou le ticket ;",{"type":343,"content":1275},[1276],{"type":137,"attrs":1277,"content":1279},{"textAlign":26,"key":1278},"p-64",[1280],{"text":641,"type":143},{"type":343,"content":1282},[1283],{"type":137,"attrs":1284,"content":1286},{"textAlign":26,"key":1285},"p-65",[1287],{"text":1288,"type":143},"leur entreprise ;",{"type":343,"content":1290},[1291],{"type":137,"attrs":1292,"content":1294},{"textAlign":26,"key":1293},"p-66",[1295],{"text":1226,"type":143},{"type":343,"content":1297},[1298],{"type":137,"attrs":1299,"content":1301},{"textAlign":26,"key":1300},"p-67",[1302],{"text":1303,"type":143},"la date et le lieu du repas.",{"type":257,"attrs":1305,"content":1306},{"level":426,"textAlign":26},[1307],{"text":1308,"type":143,"marks":1309},"Pour la récupération de TVA",[1310],{"type":230},{"type":137,"attrs":1312,"content":1314},{"textAlign":26,"key":1313},"p-68",[1315],{"text":1316,"type":143},"Le justificatif doit comporter les informations nécessaires pour identifier :",{"type":340,"content":1318},[1319,1327,1335,1343,1351,1359],{"type":343,"content":1320},[1321],{"type":137,"attrs":1322,"content":1324},{"textAlign":26,"key":1323},"p-69",[1325],{"text":1326,"type":143},"le fournisseur ;",{"type":343,"content":1328},[1329],{"type":137,"attrs":1330,"content":1332},{"textAlign":26,"key":1331},"p-70",[1333],{"text":1334,"type":143},"la date ;",{"type":343,"content":1336},[1337],{"type":137,"attrs":1338,"content":1340},{"textAlign":26,"key":1339},"p-71",[1341],{"text":1342,"type":143},"la nature de la dépense ;",{"type":343,"content":1344},[1345],{"type":137,"attrs":1346,"content":1348},{"textAlign":26,"key":1347},"p-72",[1349],{"text":1350,"type":143},"le montant HT ;",{"type":343,"content":1352},[1353],{"type":137,"attrs":1354,"content":1356},{"textAlign":26,"key":1355},"p-73",[1357],{"text":1358,"type":143},"le taux et le montant de TVA ;",{"type":343,"content":1360},[1361],{"type":137,"attrs":1362,"content":1364},{"textAlign":26,"key":1363},"p-74",[1365],{"text":1366,"type":143},"l’entreprise cliente lorsque l’identification est requise.",{"type":137,"attrs":1368,"content":1370},{"textAlign":26,"key":1369},"p-75",[1371,1373,1377,1379,1383],{"text":1372,"type":143},"Les pièces comptables et justificatives doivent généralement être conservées pendant ",{"text":1374,"type":143,"marks":1375},"10 ans à compter de la clôture de l’exercice",[1376],{"type":230},{"text":1378,"type":143},", tandis que les documents fiscaux relèvent généralement d’une durée de ",{"text":1380,"type":143,"marks":1381},"6 ans",[1382],{"type":230},{"text":276,"type":143},{"type":137,"attrs":1385,"content":1387},{"textAlign":26,"key":1386},"p-76",[1388,1390,1397],{"text":1389,"type":143},"Pour mieux préparer un contrôle, consultez également notre article sur le ",{"text":1391,"type":143,"marks":1392},"contrôle fiscal en 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Un salarié qui travaille depuis son domicile n’est pas automatiquement considéré comme empêché de rejoindre son domicile ou contraint de prendre son repas hors de son lieu habituel de travail.",{"type":137,"attrs":1412,"content":1414},{"textAlign":26,"key":1413},"p-78",[1415,1417,1421],{"text":1416,"type":143},"Les frais liés au travail à domicile relèvent plutôt ",{"text":1418,"type":143,"marks":1419},"du régime du forfait télétravail ou du remboursement de frais professionnels",[1420],{"type":230},{"text":1422,"type":143},", selon la situation de l’entreprise.",{"type":257,"attrs":1424,"content":1425},{"level":259,"textAlign":26},[1426],{"text":1427,"type":143,"marks":1428},"Comment sécuriser la gestion des frais de repas ?",[1429],{"type":230},{"type":137,"attrs":1431,"content":1433},{"textAlign":26,"key":1432},"p-79",[1434,1436,1440],{"text":1435,"type":143},"La gestion des frais de repas devient plus fiable lorsque les règles sont contrôlées ",{"text":1437,"type":143,"marks":1438},"au moment de la dépense",[1439],{"type":230},{"text":1441,"type":143},", et non uniquement lors de la clôture comptable.",{"type":137,"attrs":1443,"content":1445},{"textAlign":26,"key":1444},"p-80",[1446],{"text":1447,"type":143},"Une politique efficace doit permettre de :",{"type":340,"content":1449},[1450,1458,1466,1474,1482,1490,1498,1506],{"type":343,"content":1451},[1452],{"type":137,"attrs":1453,"content":1455},{"textAlign":26,"key":1454},"p-81",[1456],{"text":1457,"type":143},"distinguer les indemnités de repas et les repas d’affaires ;",{"type":343,"content":1459},[1460],{"type":137,"attrs":1461,"content":1463},{"textAlign":26,"key":1462},"p-82",[1464],{"text":1465,"type":143},"appliquer le bon plafond selon le lieu du repas ;",{"type":343,"content":1467},[1468],{"type":137,"attrs":1469,"content":1471},{"textAlign":26,"key":1470},"p-83",[1472],{"text":1473,"type":143},"contrôler les dépenses au restaurant ;",{"type":343,"content":1475},[1476],{"type":137,"attrs":1477,"content":1479},{"textAlign":26,"key":1478},"p-84",[1480],{"text":1481,"type":143},"demander une facture au nom de l’entreprise lorsque cela est nécessaire ;",{"type":343,"content":1483},[1484],{"type":137,"attrs":1485,"content":1487},{"textAlign":26,"key":1486},"p-85",[1488],{"text":1489,"type":143},"identifier les participants et le motif des repas d’affaires ;",{"type":343,"content":1491},[1492],{"type":137,"attrs":1493,"content":1495},{"textAlign":26,"key":1494},"p-86",[1496],{"text":1497,"type":143},"rattacher le justificatif à la transaction ;",{"type":343,"content":1499},[1500],{"type":137,"attrs":1501,"content":1503},{"textAlign":26,"key":1502},"p-87",[1504],{"text":1505,"type":143},"contrôler le montant et le taux de TVA ;",{"type":343,"content":1507},[1508],{"type":137,"attrs":1509,"content":1511},{"textAlign":26,"key":1510},"p-88",[1512],{"text":1513,"type":143},"conserver une piste d’audit complète.",{"type":137,"attrs":1515,"content":1517},{"textAlign":26,"key":1516},"p-89",[1518,1520,1524],{"text":1519,"type":143},"Spendesk permet aux entreprises de configurer des ",{"text":1521,"type":143,"marks":1522},"limites de dépenses, des règles de validation et des exigences de justificatifs",[1523],{"type":230},{"text":1525,"type":143},". Les collaborateurs peuvent photographier leurs reçus depuis l’application, tandis que les équipes finance peuvent contrôler les montants, les catégories et les taux de TVA avant l’export comptable.",{"type":137,"attrs":1527,"content":1529},{"textAlign":26,"key":1528},"p-90",[1530,1532,1539],{"text":1531,"type":143},"Cette organisation facilite également le suivi des dépenses de repas et la préparation des contrôles URSSAF. Retrouvez nos conseils dans l’article ",{"text":1533,"type":143,"marks":1534},"URSSAF et notes de frais : comment éviter le redressement",[1535,1538],{"type":525,"attrs":1536},{"href":1537,"uuid":26,"anchor":26,"target":528,"linktype":122},"https://www.spendesk.com/fr/blog/controle-urssaff-notes-de-frais/",{"type":230},{"text":276,"type":143},{"type":137,"attrs":1541,"content":1543},{"textAlign":26,"key":1542},"p-91",[1544,1551],{"text":1545,"type":143,"marks":1546},"Demandez une démonstration",[1547,1550],{"type":525,"attrs":1548},{"href":1549,"uuid":26,"anchor":26,"target":528,"linktype":122},"https://www.spendesk.com/fr/schedule-a-demo/",{"type":230},{"text":1552,"type":143,"marks":1553}," pour découvrir comment centraliser les frais de repas, contrôler les justificatifs et mieux sécuriser la récupération de TVA.",[1554],{"type":1555,"attrs":1556},"textStyle",{"color":1557},"oklch(0.923 0.003 48.717)",{"name":1559,"created_at":1560,"published_at":16,"updated_at":1561,"id":1562,"uuid":1563,"content":1564,"slug":1571,"full_slug":1572,"sort_by_date":26,"position":27,"tag_list":1573,"is_startpage":29,"parent_id":1574,"meta_data":26,"group_id":1575,"first_published_at":1576,"release_id":26,"lang":33,"path":26,"alternates":1577,"default_full_slug":1578,"translated_slugs":1579,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1565,"icon":1566,"name":1559,"component":1570},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1567,"alt":1568,"name":52,"focus":52,"title":52,"filename":1569,"copyright":52,"fieldtype":118,"is_external_url":29},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[1580,1581,1582],{"path":1578,"name":26,"lang":33,"published":26},{"path":1578,"name":26,"lang":39,"published":26},{"path":1578,"name":26,"lang":41,"published":26},[33],[1585],{"_uid":1586,"asset":1587,"caption":52,"component":326},"7f2523df-b1df-4355-93f1-262de2c72ac5",{"id":1588,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1589,"copyright":52,"fieldtype":118,"meta_data":1590,"is_external_url":29},74479840357892,"https://a.storyblok.com/f/146026/1020x680/deb6d321ad/purchase-order-processes.jpg",{},[],"2026-07-31 00:00",[],"Frais de repas professionnels 2026 : plafonds URSSAF, TVA déductible, titres-restaurant et justificatifs à conserver dans vos notes de frais.",[],[1597],{"cta":1598,"_uid":1599,"items":1600,"heading":1747,"reverse":29,"component":1772,"sectionSettings":1773},[],"d521db1c-f138-4141-96e2-aa45099085ff",[1601,1639,1654,1670,1692,1702,1712,1728],{"_uid":1602,"hide":29,"title":1603,"component":1604,"description":1605},"ad7e9d64-0acf-4ddb-8081-eafb22ccdc03","Quel est le plafond d’exonération URSSAF du panier repas en 2026 ?","faqItem",{"type":134,"content":1606},[1607],{"type":137,"attrs":1608,"content":1609},{"textAlign":26,"key":139},[1610,1615,1618,1623,1626,1631,1634],{"text":1611,"type":143,"marks":1612},"Le plafond dépend de la situation du salarié : ",[1613],{"type":1555,"attrs":1614},{"color":1557},{"text":439,"type":143,"marks":1616},[1617],{"type":230},{"text":1619,"type":143,"marks":1620}," pour un repas pris sur le lieu de travail, ",[1621],{"type":1555,"attrs":1622},{"color":1557},{"text":468,"type":143,"marks":1624},[1625],{"type":230},{"text":1627,"type":143,"marks":1628}," pour un repas pris hors des locaux sans obligation de restaurant et ",[1629],{"type":1555,"attrs":1630},{"color":1557},{"text":492,"type":143,"marks":1632},[1633],{"type":230},{"text":1635,"type":143,"marks":1636}," pour un repas au restaurant lors d’un déplacement professionnel.",[1637],{"type":1555,"attrs":1638},{"color":1557},{"_uid":1640,"hide":29,"title":1641,"component":1604,"description":1642},"30d2a9b5-9e43-4ced-b8ad-aa960a3a9f80","Peut-on récupérer la TVA sur un repas d’affaires ?",{"type":134,"content":1643},[1644],{"type":137,"attrs":1645,"content":1646},{"textAlign":26,"key":139},[1647,1649,1652],{"text":1648,"type":143},"Oui, lorsque la dépense est professionnelle, que le justificatif est conforme et que la TVA est correctement identifiée. Pour une dépense supérieure à ",{"text":882,"type":143,"marks":1650},[1651],{"type":230},{"text":1653,"type":143},", demandez une facture comportant les informations d’identification de l’entreprise.",{"_uid":1655,"hide":29,"title":1656,"component":1604,"description":1657},"0a8c9e01-3dd2-4164-8e09-f22035363fa9","Un ticket de caisse suffit-il comme justificatif de frais de repas ?",{"type":134,"content":1658},[1659],{"type":137,"attrs":1660,"content":1661},{"textAlign":26,"key":139},[1662,1664,1668],{"text":1663,"type":143},"Un ticket peut suffire pour documenter une dépense de restauration inférieure ou égale à 150 € HT lorsque les mentions nécessaires figurent sur le justificatif. ",{"text":1665,"type":143,"marks":1666},"Une facture au nom de l’entreprise reste préférable",[1667],{"type":230},{"text":1669,"type":143},", notamment pour sécuriser la récupération de la TVA.",{"_uid":1671,"hide":29,"title":1672,"component":1604,"description":1673},"bdece1ad-59a8-4603-8029-1e7f817440bf","Quel est le plafond de la participation patronale aux titres-restaurant en 2026 ?",{"type":134,"content":1674},[1675],{"type":137,"attrs":1676,"content":1677},{"textAlign":26,"key":139},[1678,1683,1687],{"text":1679,"type":143,"marks":1680},"La participation patronale peut être exonérée jusqu’à ",[1681],{"type":1555,"attrs":1682},{"color":1557},{"text":1684,"type":143,"marks":1685},"7,32 € par titre",[1686],{"type":230},{"text":1688,"type":143,"marks":1689},", à condition de représenter entre 50 % et 60 % de la valeur faciale du titre.",[1690],{"type":1555,"attrs":1691},{"color":1557},{"_uid":1693,"hide":29,"title":1694,"component":1604,"description":1695},"337f3872-432f-4319-98c7-3e22880061fb","Quelle différence entre un titre-restaurant et une indemnité de repas ?",{"type":134,"content":1696},[1697],{"type":137,"attrs":1698,"content":1699},{"textAlign":26,"key":139},[1700],{"text":1701,"type":143},"Le titre-restaurant est un moyen de paiement cofinancé par l’employeur et le salarié. 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transport employeur : frais kilométriques et notes de frais 2026","2026-04-22 00:00","9",[],"Remboursement transport employeur : comment gérer frais kilométriques, justificatifs, validations et export comptable sans ralentir la clôture ni multiplier les erreurs.",[],[3898],{"_uid":3899,"items":3900,"heading":3986,"component":1772},"2727a452-1dae-4f93-af29-e14e58015d40",[3901,3920,3941,3956,3971],{"_uid":3902,"title":3903,"component":1604,"description":3904},"71cb8c3d-5c7c-416b-98b2-647b54161e30","Comment intégrer les notes de frais dans ma comptabilité avec les outils existants (ERP/logiciels) ?",{"type":134,"content":3905},[3906,3911],{"type":137,"attrs":3907,"content":3908},{"textAlign":26},[3909],{"text":3910,"type":143},"Le premier enjeu est d'éviter la double saisie. Un outil efficace doit permettre de faire remonter les centres de coût, les codes analytiques et les écritures comptables vers votre ERP ou votre logiciel comptable, via des connecteurs, une API ou des exports structurés.",{"type":137,"attrs":3912,"content":3913},{"textAlign":26},[3914,3918],{"text":3915,"type":143,"marks":3916},"Spendesk permet de centraliser les notes de frais dans un cadre plus structuré",[3917],{"type":230},{"text":3919,"type":143},", avec des justificatifs rattachés aux dépenses, des validations tracées, et des exports comptables exploitables pour des outils comme Sage, Cegid ou Pennylane.",{"_uid":3921,"title":3922,"component":1604,"description":3923},"1bf84e68-47e3-4a49-a08b-7975ddfb4820","Expensya vs d'autres applications : laquelle convient le mieux pour une petite entreprise en France ?",{"type":134,"content":3924},[3925,3930],{"type":137,"attrs":3926,"content":3927},{"textAlign":26},[3928],{"text":3929,"type":143},"Pour une petite entreprise, le bon choix dépend moins du nom de l'outil que de quelques critères concrets : la simplicité d'usage, la qualité de l'intégration comptable, la vitesse de traitement, et l'adaptation au cadre français. Il faut notamment vérifier la gestion des justificatifs, la qualité de la traçabilité, les workflows de validation, et la capacité à exporter proprement vers la comptabilité.",{"type":137,"attrs":3931,"content":3932},{"textAlign":26},[3933,3935,3939],{"text":3934,"type":143},"Entre 20 et 100 salariés, un outil correct côté saisie mais faible côté intégration finit souvent par coûter plus cher en temps finance qu'en licence. ",{"text":3936,"type":143,"marks":3937},"Spendesk, par exemple, permet de centraliser les remboursements, les validations et les exports comptables dans un même outil",[3938],{"type":230},{"text":3940,"type":143},", avec des justificatifs rattachés aux dépenses et une traçabilité claire pour l'équipe finance.",{"_uid":3942,"title":3943,"component":1604,"description":3944},"0d15fad4-4265-4ec7-8f62-18cee3e41381","Quel est le meilleur logiciel de gestion des notes de frais pour les petites entreprises en 2026 ?",{"type":134,"content":3945},[3946,3951],{"type":137,"attrs":3947,"content":3948},{"textAlign":26},[3949],{"text":3950,"type":143},"Il n'existe pas de réponse unique, mais les critères de choix sont assez clairs. Pour une petite entreprise, le bon outil doit au minimum couvrir cinq points : la capture mobile des justificatifs, l'OCR, des validations paramétrables, des exports comptables fiables, et une gestion documentaire suffisamment solide pour éviter les reprises manuelles.",{"type":137,"attrs":3952,"content":3953},{"textAlign":26},[3954],{"text":3955,"type":143},"Les indicateurs vraiment utiles sont ceux qui se voient dans l'opérationnel, pas dans le discours marketing. Pour un DAF, un Contrôleur de gestion ou un Responsable comptable, le meilleur logiciel est avant tout celui qui réduit la ressaisie, améliore la qualité des justificatifs, et s'intègre proprement à la comptabilité.",{"_uid":3957,"title":3958,"component":1604,"description":3959},"4ad25c08-56ad-458e-81dc-66fd295adc4f","Existe-t-il des intégrations entre Neo et des solutions de voyage d'entreprise pour les notes de frais ?",{"type":134,"content":3960},[3961,3966],{"type":137,"attrs":3962,"content":3963},{"textAlign":26},[3964],{"text":3965,"type":143},"Sans vérification spécifique, mieux vaut ne pas supposer l'existence d'une intégration précise entre Neo et un outil donné. En revanche, le vrai sujet pour l'entreprise n'est pas seulement la connexion entre deux solutions. C'est de savoir si le flux voyage peut être géré proprement de bout en bout : paiement, validation, collecte des justificatifs, puis remboursement si le salarié a avancé les frais.",{"type":137,"attrs":3967,"content":3968},{"textAlign":26},[3969],{"text":3970,"type":143},"Pour une entreprise de 50 à 250 salariés, cela compte souvent plus qu'une simple intégration isolée. L'enjeu est d'éviter un système pour réserver d'un côté, puis un autre pour retraiter les notes de frais ensuite. Spendesk permet de couvrir ce flux dans un cadre unique, avec cartes physiques ou virtuelles, validation manager, capture mobile des justificatifs, et export comptable. Si vous gérez du volume, il faut aussi regarder la qualité de l'export vers la comptabilité et le niveau de traçabilité conservé à chaque étape.",{"_uid":3972,"title":3973,"component":1604,"description":3974},"1d309dee-4567-460d-aa8a-ccf3d7ad18f8","Comment choisir entre un logiciel de note de frais gratuit et payant ?",{"type":134,"content":3975},[3976,3981],{"type":137,"attrs":3977,"content":3978},{"textAlign":26},[3979],{"text":3980,"type":143},"Le vrai sujet n'est pas le prix affiché à 0 €, mais le coût total du processus. Un outil gratuit peut suffire à une très petite équipe avec peu de notes de frais chaque mois. Mais dès que le volume augmente, les limites apparaissent vite : validations manuelles, exports peu exploitables, justificatifs mal suivis, et plus de reprises côté comptabilité.",{"type":137,"attrs":3982,"content":3983},{"textAlign":26},[3984],{"text":3985,"type":143},"Un outil payant devient rentable à partir du moment où il réduit réellement la charge administrative. Pour un DAF ou un RAF, l'arbitrage est souvent simple : payer pour éviter la ressaisie, fiabiliser les écritures, et raccourcir la clôture coûte généralement moins cher que de laisser la finance absorber les limites d'un outil trop léger.","Questions fréquentes sur les frais kilométriques","remboursement-transport-employeur-frais-kilometriques-notes-de-frais","fr/blog/remboursement-transport-employeur-frais-kilometriques-notes-de-frais",-1420,[],"4be83584-1fff-4474-a51c-859942a5847a","2026-04-23T14:30:14.845Z",[],"blog/remboursement-transport-employeur-frais-kilometriques-notes-de-frais",[3996,3997,3998],{"path":3994,"name":26,"lang":33,"published":26},{"path":3994,"name":26,"lang":39,"published":26},{"path":3994,"name":26,"lang":41,"published":26},{"name":4000,"created_at":4001,"published_at":4002,"updated_at":4003,"id":4004,"uuid":4005,"content":4006,"slug":4187,"full_slug":4188,"sort_by_date":26,"position":4189,"tag_list":4190,"is_startpage":29,"parent_id":1778,"meta_data":26,"group_id":4191,"first_published_at":4002,"release_id":26,"lang":33,"path":26,"alternates":4192,"default_full_slug":4193,"translated_slugs":4194},"Indemnité kilométrique 2026 : comment éviter les erreurs en 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kilométrique 2026","https://a.storyblok.com/f/146026/1020x680/58a2d0bc17/blog_visual_calculator_comptabilite-frais-formation.png",{},[],"Indemnité kilométrique 2026 et clôture sans erreur","2026-04-21 00:00","7",[],"Indemnité kilométrique 2026 : un guide clair pour appliquer le bon barème, structurer les validations et produire un export comptable exploitable.",[],[4059],{"cta":4060,"_uid":4061,"items":4062,"heading":4186,"component":1772},[],"d0f8df68-c09b-4581-9349-a140fce1fe04",[4063,4083,4104,4125,4146],{"_uid":4064,"hide":29,"title":3973,"component":1604,"description":4065},"2c5a20af-64b5-4654-8568-c2910ddfd41b",{"type":134,"content":4066},[4067,4075],{"type":137,"attrs":4068,"content":4069},{"textAlign":26},[4070],{"text":4071,"type":143,"marks":4072},"Le vrai sujet n’est pas le prix affiché, mais le coût total du processus. Un outil gratuit peut suffire à une très petite équipe avec peu de notes de frais chaque mois. Mais dès que le volume augmente, les limites apparaissent vite : validations manuelles, exports peu exploitables, justificatifs mal suivis, et plus de reprises côté comptabilité.",[4073],{"type":1555,"attrs":4074},{"color":3462},{"type":137,"attrs":4076,"content":4077},{"textAlign":26},[4078],{"text":4079,"type":143,"marks":4080},"Un outil payant devient rentable à partir du moment où il réduit réellement la charge administrative. Pour un DAF ou un RAF, l’arbitrage est souvent simple : payer pour éviter la ressaisie, fiabiliser les écritures, et raccourcir la clôture coûte généralement moins cher que de laisser la finance absorber les limites d’un outil trop léger.",[4081],{"type":1555,"attrs":4082},{"color":3462},{"_uid":4084,"hide":29,"title":4085,"component":1604,"description":4086},"1d6597fe-ac2c-406e-abba-e56c2862a223","Quel est le meilleur logiciel de gestion des notes de frais pour une petite entreprise en 2026 ?",{"type":134,"content":4087},[4088,4096],{"type":137,"attrs":4089,"content":4090},{"textAlign":26},[4091],{"text":4092,"type":143,"marks":4093},"Il n’existe pas de réponse unique, mais les critères de choix sont assez clairs. Pour une petite entreprise, le bon outil doit au minimum couvrir cinq points : la capture mobile des justificatifs, l’OCR, des validations paramétrables, des exports comptables fiables, et une gestion documentaire suffisamment solide pour éviter les reprises manuelles.",[4094],{"type":1555,"attrs":4095},{"color":3462},{"type":137,"attrs":4097,"content":4098},{"textAlign":26},[4099],{"text":4100,"type":143,"marks":4101},"Les indicateurs vraiment utiles sont ceux qui se voient dans l’opérationnel, pas dans le discours marketing. Pour un DAF, un Contrôleur de gestion ou un Responsable comptable, le meilleur logiciel est avant tout celui qui réduit la ressaisie, améliore la qualité des justificatifs, et s’intègre proprement à la comptabilité.",[4102],{"type":1555,"attrs":4103},{"color":3462},{"_uid":4105,"hide":29,"title":4106,"component":1604,"description":4107},"534d6347-e78f-47d1-bbab-42727b856826","Expensya vs d’autres applications : quel outil choisir pour une petite entreprise en France ?",{"type":134,"content":4108},[4109,4117],{"type":137,"attrs":4110,"content":4111},{"textAlign":26},[4112],{"text":4113,"type":143,"marks":4114},"Pour une petite entreprise, le bon choix dépend moins du nom de l’outil que de quelques critères concrets : la simplicité d’usage, la qualité de l’intégration comptable, la rapidité de traitement, et l’adaptation au cadre français.",[4115],{"type":1555,"attrs":4116},{"color":3462},{"type":137,"attrs":4118,"content":4119},{"textAlign":26},[4120],{"text":4121,"type":143,"marks":4122},"Il faut notamment regarder la gestion des justificatifs, la traçabilité, les workflows de validation, et la capacité à exporter proprement vers la comptabilité. Entre 20 et 100 salariés, un outil correct côté saisie mais faible côté intégration finit souvent par coûter plus cher en temps finance qu’en licence. Spendesk, par exemple, permet de centraliser remboursements, validations et exports comptables dans un même cadre, avec une traçabilité claire pour l’équipe finance.",[4123],{"type":1555,"attrs":4124},{"color":3462},{"_uid":4126,"hide":29,"title":4127,"component":1604,"description":4128},"6d545871-9174-4102-834d-3bb7221eff98","Comment intégrer les notes de frais dans ma comptabilité avec les outils existants ?",{"type":134,"content":4129},[4130,4138],{"type":137,"attrs":4131,"content":4132},{"textAlign":26},[4133],{"text":4134,"type":143,"marks":4135},"Le premier enjeu est d’éviter la double saisie. Un outil efficace doit permettre de faire remonter les centres de coût, les codes analytiques et les écritures comptables vers votre ERP ou votre logiciel comptable dans un format directement exploitable.",[4136],{"type":1555,"attrs":4137},{"color":3462},{"type":137,"attrs":4139,"content":4140},{"textAlign":26},[4141],{"text":4142,"type":143,"marks":4143},"Pour l’équipe finance, le vrai sujet n’est pas seulement l’intégration technique. C’est la capacité à récupérer des données fiables, sans ressaisie en fin de mois. Spendesk permet justement de centraliser les notes de frais dans un cadre plus structuré, avec des justificatifs rattachés aux dépenses, des validations tracées, et des exports comptables exploitables pour des outils comme Sage, Cegid ou Pennylane.",[4144],{"type":1555,"attrs":4145},{"color":3462},{"_uid":4147,"title":4148,"component":1604,"description":4149},"f5182ac6-b3e1-4018-adcf-5c6ce7e42e8f","Quels simulateurs de frais kilométriques recommandez-vous pour calculer un trajet domicile-travail en France en 2026 ?",{"type":134,"content":4150},[4151,4156,4161,4181],{"type":137,"attrs":4152,"content":4153},{"textAlign":26},[4154],{"text":4155,"type":143},"Le point de départ est toujours le barème kilométrique de la DGFiP — c'est la référence fiscale à utiliser pour un calcul défendable en entreprise et en cas de contrôle. En 2026, pour une voiture de 5 CV jusqu'à 5 000 km, le taux applicable est de 0,636 €/km.",{"type":137,"attrs":4157,"content":4158},{"textAlign":26},[4159],{"text":4160,"type":143},"Le bon critère de choix d'un simulateur est concret : il doit intégrer le barème 2026 de la DGFiP, permettre d'ajuster la distance réelle, et conserver une trace exploitable par le DAF, le RAF ou le Responsable comptable.",{"type":137,"attrs":4162,"content":4163},{"textAlign":26},[4164,4166,4172,4174,4179],{"text":4165,"type":143},"Si votre enjeu est opérationnel, le vrai sujet n'est pas seulement le calcul du trajet, mais la fiabilité du dossier complet. Les justificatifs doivent être ",{"text":4167,"type":143,"marks":4168},"conservés 10 ans",[4169],{"type":525,"attrs":4170},{"href":4171,"uuid":26,"anchor":26,"target":528,"linktype":122},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006219327",{"text":4173,"type":143}," pour les sociétés commerciales. 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