{"id":497,"date":"2020-05-20T11:15:53","date_gmt":"2020-05-20T09:15:53","guid":{"rendered":"https:\/\/expertsetformation.fr\/?p=497"},"modified":"2022-03-11T11:33:13","modified_gmt":"2022-03-11T10:33:13","slug":"tva-sur-remboursements-de-frais-et-debours","status":"publish","type":"post","link":"https:\/\/expertsetformation.fr\/?p=497","title":{"rendered":"TVA sur remboursements de frais et d\u00e9bours"},"content":{"rendered":"\n<p>La fronti\u00e8re entre refacturation de frais et d\u00e9bours est particuli\u00e8rement difficile \u00e0 cerner. La distinction a pourtant un impact sur l\u2019imposition ou non \u00e0 la TVA des sommes en cause. Cette derni\u00e8re repose sur la notion de mandat. Si les refacturations de frais au titre de d\u00e9bours ne sont pas soumises \u00e0 TVA, il est n\u00e9cessaire de bien conna\u00eetre les conditions d\u2019application de ce r\u00e9gime, afin de se pr\u00e9munir de tout risque fiscal.<\/p>\n\n\n\n<p><a href=\"http:\/\/revuefrancaisedecomptabilite.fr\/tva-sur-remboursements-de-frais-et-debours\/\" data-type=\"URL\" data-id=\"http:\/\/revuefrancaisedecomptabilite.fr\/tva-sur-remboursements-de-frais-et-debours\/\">Lire l&rsquo;article en ligne sur la Revue Fran\u00e7aise de Comptabilit\u00e9 <\/a><\/p>\n\n\n\n<p>Auteur : Emmanuel DALOZ<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fronti\u00e8re entre refacturation de frais et d\u00e9bours est particuli\u00e8rement difficile \u00e0 cerner. La distinction a pourtant un impact sur l\u2019imposition ou non \u00e0 la TVA des sommes en cause. Cette derni\u00e8re repose sur la notion de mandat. Si les refacturations de frais au titre de d\u00e9bours ne sont pas soumises \u00e0 TVA, il est<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/expertsetformation.fr\/?p=497\" class=\"home-blog-btn\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,10],"tags":[8],"class_list":["post-497","post","type-post","status-publish","format-standard","hentry","category-actualite","category-tva","tag-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA sur remboursements de frais et d\u00e9bours - EXPERTS ET FORMATION<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expertsetformation.fr\/?p=497\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA sur remboursements de frais et d\u00e9bours - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"La fronti\u00e8re entre refacturation de frais et d\u00e9bours est particuli\u00e8rement difficile \u00e0 cerner. 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Si les refacturations de frais au titre de d\u00e9bours ne sont pas soumises \u00e0 TVA, il estLire la suite\" \/>\n<meta property=\"og:url\" content=\"https:\/\/expertsetformation.fr\/?p=497\" \/>\n<meta property=\"og:site_name\" content=\"EXPERTS ET FORMATION\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-20T09:15:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-11T10:33:13+00:00\" \/>\n<meta name=\"author\" content=\"admin7387\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin7387\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=497#article\",\"isPartOf\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=497\"},\"author\":{\"name\":\"admin7387\",\"@id\":\"https:\/\/expertsetformation.fr\/#\/schema\/person\/bab92aedd475cfe69d9846cf24514337\"},\"headline\":\"TVA sur remboursements de frais et d\u00e9bours\",\"datePublished\":\"2020-05-20T09:15:53+00:00\",\"dateModified\":\"2022-03-11T10:33:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/expertsetformation.fr\/?p=497\"},\"wordCount\":104,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/expertsetformation.fr\/#organization\"},\"keywords\":[\"TVA\"],\"articleSection\":[\"Actualit\u00e9\",\"TVA\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/expertsetformation.fr\/?p=497#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/expertsetformation.fr\/?p=497\",\"url\":\"https:\/\/expertsetformation.fr\/?p=497\",\"name\":\"TVA sur remboursements de frais et d\u00e9bours - 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