{"id":3689,"date":"2025-09-24T14:01:13","date_gmt":"2025-09-24T12:01:13","guid":{"rendered":"https:\/\/www.btpsavoie.fr\/?p=3689"},"modified":"2025-11-20T10:57:53","modified_gmt":"2025-11-20T09:57:53","slug":"lattribution-dun-vehicule-de-fonction-est-desormais-assujettie-a-la-tva","status":"publish","type":"post","link":"https:\/\/www.btpsavoie.fr\/index.php\/2025\/09\/24\/lattribution-dun-vehicule-de-fonction-est-desormais-assujettie-a-la-tva\/","title":{"rendered":"L\u2019attribution d\u2019un v\u00e9hicule de fonction est d\u00e9sormais assujetti \u00e0 la TVA"},"content":{"rendered":"
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MONNET Olivier<\/strong><\/p>\n

Expert-Comptable Dipl\u00f4m\u00e9<\/p>\n

0619551170<\/p>\n

890 Boulevard Lepic<\/p>\n

73100 Aix les Bains<\/p>\n<\/div><\/div><\/div>

L\u2019attribution d\u2019un v\u00e9hicule de fonction est d\u00e9sormais assujetti \u00e0 la TVA<\/h2><\/div>
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    \n
  • La mise \u00e0 disposition d\u2019un v\u00e9hicule de fonction constitue d\u00e9sormais une op\u00e9ration imposable \u00e0 la TVA<\/b><\/li>\n<\/ul>\n

    Depuis la publication du rescrit administratif du 30 avril 2025 (BOI-RES-TVA-000161), l\u2019administration fiscale reconna\u00eet que la mise \u00e0 disposition d\u2019un v\u00e9hicule par l\u2019employeur au b\u00e9n\u00e9fice d\u2019un salari\u00e9 entre dans le champ d\u2019application de la TVA.<\/p>\n

    Cette imposition ne concerne toutefois que les situations dans lesquelles une contrepartie financi\u00e8re est exig\u00e9e du salari\u00e9<\/b><\/p>\n<\/div>

    <\/span><\/div>
      \n
    • L\u2019attribution d\u2019un v\u00e9hicule de fonction emporte 2 cons\u00e9quences en mati\u00e8re de TVA<\/b><\/li>\n<\/ul>\n
        \n
      1. \u00a0L\u2019obligation de collecter la TVA sur le montant vers\u00e9 par le salari\u00e9 au titre de l\u2019usage du v\u00e9hicule (retenue sur salaire, avantage en nature)<\/li>\n
      2. \u00a0La possibilit\u00e9 de d\u00e9duire la TVA support\u00e9e sur les d\u00e9penses li\u00e9es \u00e0 la mise \u00e0 disposition du v\u00e9hicule (location ou acquisition)<\/li>\n<\/ol>\n

        Jusqu\u2019\u00e0 maintenant la TVA n\u2019\u00e9tait pas d\u00e9ductible sur les v\u00e9hicules de tourisme<\/em><\/p>\n

          \n
        • Exemple : d\u00e9duction et collecte de TVA sur un v\u00e9hicule de fonction<\/b><\/li>\n<\/ul>\n

          \u00a0 \u00a0 \u00a0\u21d2 Situation<\/b><\/p>\n

          \u2212 Un salari\u00e9 b\u00e9n\u00e9ficie d\u2019un v\u00e9hicule de fonction
          \n\u2212 L\u2019avantage en nature est \u00e9valu\u00e9 \u00e0 350 \u20ac bruts\/mois
          \n\u2212 Les co\u00fbts mensuels pour l\u2019entreprise (leasing, assurance, etc.) s\u2019\u00e9l\u00e8vent \u00e0 600 \u20ac H.T<\/p>\n

          Traitement TVA<\/b><\/p>\n<\/div>

          <\/span><\/div>

          \u21d2D\u00e9duction <\/b>et collecte de TVA sur un v\u00e9hicule de fonction<\/b><\/p>\n

          \u00a0 R\u00e9sultat final : <\/b><\/p>\n

            \n
          • TVA collect\u00e9e : 58,33 \u20ac<\/li>\n
          • TVA d\u00e9ductible : 120 \u20ac<\/li>\n<\/ul>\n

            Solde net : cr\u00e9dit de TVA de 61,67 \u20ac<\/b><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3848,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","footnotes":""},"categories":[110],"tags":[],"class_list":["post-3689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-des-membres","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/posts\/3689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/comments?post=3689"}],"version-history":[{"count":4,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/posts\/3689\/revisions"}],"predecessor-version":[{"id":3697,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/posts\/3689\/revisions\/3697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/media\/3848"}],"wp:attachment":[{"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/media?parent=3689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/categories?post=3689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.btpsavoie.fr\/index.php\/wp-json\/wp\/v2\/tags?post=3689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}