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Sur un VU, ",{"text":1766,"type":263,"marks":1767},"les loyers sont intégralement déductibles",[1768],{"type":706},{"text":1486,"type":263},{"_uid":1771,"hide":14,"title":1772,"component":1472,"description":1773},"98f5496c-a6ff-48e5-b348-0f9a6cd911e6","Faut-il une contrepartie financière du salarié pour récupérer la TVA sur le VP depuis avril 2025 ?",{"type":254,"content":1774},[1775],{"type":257,"attrs":1776,"content":1777},{"textAlign":25},[1778,1780,1784,1786,1790],{"text":1779,"type":263},"Oui. Le rescrit BOI-RES-TVA-000161 conditionne la récupération à l'existence d'",{"text":1781,"type":263,"marks":1782},"une contribution financière documentée",[1783],{"type":706},{"text":1785,"type":263}," du salarié, formalisée par un avenant au contrat de travail ou une retenue visible sur le bulletin de paie. En l'absence de cette pièce, le VP reste soumis au régime de droit commun et la TVA sur son acquisition ou sa location ",{"text":1787,"type":263,"marks":1788},"demeure non déductible",[1789],{"type":706},{"text":1486,"type":263},{"_uid":1792,"hide":14,"title":1793,"component":1472,"description":1794},"a6bfc383-d9fa-478c-9767-e1ff9691d332","Quelles pénalités en cas de déduction de TVA abusive sur un véhicule ?",{"type":254,"content":1795},[1796],{"type":257,"attrs":1797,"content":1798},{"textAlign":25},[1799,1803,1805,1809,1811,1818,1820,1824,1826,1833],{"text":1800,"type":263,"marks":1801},"40 % de majoration",[1802],{"type":706},{"text":1804,"type":263}," en cas de manquement délibéré, assortis d'intérêts de retard de ",{"text":1806,"type":263,"marks":1807},"0,20 % par mois",[1808],{"type":706},{"text":1810,"type":263},", conformément aux ",{"text":1812,"type":263,"marks":1813},"sanctions fiscales prévues aux articles 1728 à 1740 E du CGI",[1814,1817],{"type":720,"attrs":1815},{"href":1816,"uuid":25,"anchor":25,"target":1097,"linktype":459},"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006147255/",{"type":706},{"text":1819,"type":263},". En cas de manœuvre frauduleuse qualifiée, la majoration atteint ",{"text":1821,"type":263,"marks":1822},"80 %",[1823],{"type":706},{"text":1825,"type":263},". En cas de ",{"text":1827,"type":263,"marks":1828},"contrôle",[1829,1832],{"type":720,"attrs":1830},{"href":1831,"uuid":25,"anchor":25,"target":1097,"linktype":459},"https://www.spendesk.com/fr/blog/controle-urssaff-notes-de-frais/",{"type":706},{"text":1834,"type":263},", la charge de la preuve incombe à l'entreprise.",{"_uid":1836,"hide":14,"title":1837,"component":1472,"description":1838},"7bf7cf33-4b9c-4852-b425-1452d6d05efd","Un micro-entrepreneur peut-il récupérer la TVA sur un véhicule professionnel ?",{"type":254,"content":1839},[1840],{"type":257,"attrs":1841,"content":1842},{"textAlign":25},[1843,1845,1849],{"text":1844,"type":263},"Non, tant qu'il bénéficie de la ",{"text":1846,"type":263,"marks":1847},"franchise en base de TVA",[1848],{"type":706},{"text":1850,"type":263},". La récupération devient possible uniquement en optant pour le régime réel d'imposition.",{"_uid":1852,"hide":14,"title":1853,"component":1472,"description":1854},"298a77cc-e919-461f-8c8a-1f296681eec1","Quelle est la durée de conservation des justificatifs de TVA sur les véhicules ?",{"type":254,"content":1855},[1856],{"type":257,"attrs":1857,"content":1858},{"textAlign":25},[1859,1863],{"text":1860,"type":263,"marks":1861},"Six ans minimum",[1862],{"type":706},{"text":1864,"type":263}," au titre du droit de reprise fiscal. Dix ans recommandé pour les sociétés commerciales, conformément aux obligations du Code de commerce.",[1866],{"cta":1867,"_uid":1868,"title":1869,"eyebrow":1876,"subtitle":1882,"component":274,"textAlign":53,"eyebrowPill":14,"checkmarkList":14,"flexibleSection":1885,"sectionSettings":1886,"displaySeparator":14,"breakLineOnMobile":14,"subtitleLeftBorder":14,"customTitleFontSize":53},[],"1151e7f2-d8bc-4386-9d34-7dc8fc1cf138",{"type":254,"content":1870},[1871],{"type":257,"attrs":1872,"content":1873},{"textAlign":25},[1874],{"text":1875,"type":263},"Les réponses aux questions que vous vous posez certainement",{"type":254,"content":1877},[1878],{"type":257,"attrs":1879,"content":1880},{"textAlign":25},[1881],{"text":350,"type":263},{"type":254,"content":1883},[1884],{"type":257},[],[],[],"tva-recuperable-sur-vehicules","fr/blog/tva-recuperable-sur-vehicules",-660,[],"13b4d986-12b9-48f1-9e51-d5f60d669065","2026-06-26T14:33:25.890Z",[],"blog/tva-recuperable-sur-vehicules",[1897,1898,1899],{"path":1895,"name":25,"lang":31,"published":25},{"path":1895,"name":25,"lang":37,"published":25},{"path":1895,"name":25,"lang":39,"published":25},"2",1792168445604]