{"id":10446,"date":"2024-06-28T00:00:00","date_gmt":"2024-06-27T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/location-de-voitures-tva-et-frais-de-gestion\/"},"modified":"2024-06-28T00:00:00","modified_gmt":"2024-06-27T22:00:00","slug":"location-de-voitures-tva-et-frais-de-gestion","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/location-de-voitures-tva-et-frais-de-gestion\/","title":{"rendered":"Location de voitures : TVA\u2026 et frais de gestion ?"},"content":{"rendered":"<p>Une soci\u00e9t\u00e9 exploite une activit\u00e9 de location de v\u00e9hicules et facture \u00e0 ses clients, outre le prix de location, une somme forfaitaire pour \u00ab frais de gestion administrative \u00bb. Estimant que cette somme vise \u00e0 r\u00e9parer un \u00e9ventuel pr\u00e9judice, elle se contente de facturer de la TVA sur la seule activit\u00e9 de location. \u00c0 tort, selon l\u2019administration qui lui r\u00e9clame un suppl\u00e9ment de TVA\u2026<\/p>\n<h2>Frais de gestion administrative = pas de TVA<\/h2>\n<p>Une soci\u00e9t\u00e9 exploite une activit\u00e9 de location de voitures. Dans ce cadre, le contrat de location pr\u00e9voit, outre le paiement du prix de la location elle-m\u00eame, celui d\u2019une somme forfaitaire de 25 \u20ac au titre des frais de gestion administrative des contraventions au Code de la route que la soci\u00e9t\u00e9 facture sans TVA.<\/p>\n<p>Cette somme forfaitaire qualifi\u00e9e de \u00ab frais administratifs \u00bb est destin\u00e9e \u00e0 indemniser la soci\u00e9t\u00e9 contrainte, en cas de contravention au code de la route commise par un locataire, d\u2019engager des d\u00e9marches administratives consistant dans :<\/p>\n<ul>\n<li>la recherche de l\u2019identit\u00e9 du locataire ;<\/li>\n<li>la souscription de la requ\u00eate en exon\u00e9ration ;<\/li>\n<li>l\u2019information du locataire sur la commission de l\u2019infraction.<\/li>\n<\/ul>\n<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration r\u00e9clame \u00e0 la soci\u00e9t\u00e9 un suppl\u00e9ment de TVA pour cette somme forfaitaire.<\/p>\n<p>Pour elle, cette somme est accessoire \u00e0 la mise \u00e0 disposition de v\u00e9hicules : un accessoire qui doit, en cons\u00e9quence, suivre le r\u00e9gime de TVA applicable \u00e0 la location de voitures.<\/p>\n<p>En outre, elle constitue la contrepartie d\u2019une prestation de service individualisable qui est la location de voiture, taxable \u00e0 la TVA.<\/p>\n<p>Ce que conteste la soci\u00e9t\u00e9, pour qui la somme forfaitaire de 25 \u20ac n\u2019est pas l\u2019accessoire de location, mais une indemnit\u00e9 r\u00e9parant un pr\u00e9judice qu\u2019elle subit pour le traitement et le paiement de la contravention en lieu et place du client.<\/p>\n<p>Par ailleurs, cette somme n\u2019a pas pour objet de r\u00e9mun\u00e9rer la soci\u00e9t\u00e9 d\u2019un \u00e9l\u00e9ment de la prestation de location de v\u00e9hicule. Elle est donc sans lien direct avec un service rendu \u00e0 titre on\u00e9reux.<\/p>\n<p>Point de vue partag\u00e9 par le juge qui annule le redressement : la somme forfaitaire de 25 \u20ac doit \u00eatre factur\u00e9e sans TVA.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049706643?init=true&amp;page=1&amp;query=23NT00848&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Nantes du 11 juin 2024, no 23NT00848<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/location-de-voitures-tva-et-frais-de-gestion\" target=\"_blank\" rel=\"noopener\">Location de voitures : TVA\u2026 et frais de gestion ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/locationvoituretva.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une soci\u00e9t\u00e9 exploite une activit\u00e9 de location de v\u00e9hicules et facture \u00e0 ses clients, outre le prix de location, une somme forfaitaire pour \u00ab frais de gestion administrative \u00bb. Estimant que cette somme vise \u00e0 r\u00e9parer un \u00e9ventuel pr\u00e9judice, elle se contente de facturer de la TVA sur la seule activit\u00e9 de location. \u00c0 tort, selon l\u2019administration qui lui r\u00e9clame un suppl\u00e9ment de TVA\u2026<\/p>\n","protected":false},"author":0,"featured_media":10447,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Location de voitures : TVA\u2026 et frais de gestion ? - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/location-de-voitures-tva-et-frais-de-gestion\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location de voitures : TVA\u2026 et frais de gestion ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une soci\u00e9t\u00e9 exploite une activit\u00e9 de location de v\u00e9hicules et facture \u00e0 ses clients, outre le prix de location, une somme forfaitaire pour \u00ab frais de gestion administrative \u00bb. 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